... main research question (RQ): RQ1. How are digitalization processes influencing the accounting environment of cultural heritage organizations? Detailed information about the different profiles of the managers interviewed, dates and types of interviews is given in Table 1 . In keeping...

... study critically analyses PPP policy in Victoria, Australia, an acknowledged leader in the area. The investigation of the policy’s approach to non-financial value focusses on the treatment of social and environmental issues, particularly in relation to indigenous cultural heritage values. Findings...