...Natalia Aversano; Johan Christiaens; Paolo Tartaglia Polcini; Giuseppe Sannino Purpose Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters...

..., but the strategies implemented resulted are path dependent especially in the choice between more disclosure and more citizen participation. Research limitations/implications The paper uses only two case studies and therefore results can hardly be generalised; also the selected cases are both examples of best...