...Keith Hooper; Kate Kearins; Ruth Green Purpose This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings. Design/methodology/approach Evidence was derived from museum...

... the explanation and analysis of Hooper et al's article on accounting for public heritage assets by New Zealand museums. Findings Using public goods theory from economics, the paper explains why the “sector neutral” approach, which underlies the application of commercial accounting standards to public...

...Ruth Rentschler; Brad Potter Nonprofit museums and performing arts organizations have become subject to closer attention in recent years, following the collapse of some seemingly stable cultural organizations. These events have stimulated a renewed interest in accountability and technology...

...Garry D. Carnegie; Peter W. Wolnizer Building on our analytical arguments against the valuation of collections for financial reporting purposes. Outlines a set of factual, reliable and interpretable financial and non‐financial indicators of the vitality and viability of museums by which...