168
Views
0
CrossRef citations to date
0
Altmetric
Debates

Debate: The fallacy of making non-financial resources into financial resources without concern for their context—A reply to Christiaens (2022)

References

  • Barton, A. (1999). Accounting for public heritage facilities—assets or liabilities of the government? Accounting, Auditing & Accountability Journal, 13(2), 219–235.
  • Carnegie, G. D., & Kudo, E. (2022). Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes. Journal of Public Budgeting, Accounting & Financial Management, https://doi.org/10.1108/JPBAFM-05-2022-0092
  • Carnegie, G. D., & West, B. P. (2005). Making accounting accountable in the public sector. Critical Perspectives on Accounting, 16(7), 905–928.
  • Carnegie, G. D., & Wolnizer, P. W. (1999). Unravelling the rhetoric about the financial reporting of public collections as assets: a response to Micallef and Peirson. Australian Accounting Review, 9(1), 16–21.
  • Christiaens, J. (2022). Debate: Are government buildings, roads, defence equipment and similar structures really assets? Public Money & Management, 42(7), 478–479. DOI: 10.1080/09540962.2022.2105543
  • Ferri, P., Sidaway, S. I. L., & Carnegie, G. D. (2021). The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019). Accounting, Auditing and Accountability Journal, doi: 10.1108/AAAJ-01-2019-3807
  • Hooper, K., Kearins, K., & Green, R. (2004). Knowing ‘the price of everything and the value of nothing’: accounting for heritage assets. Accounting, Auditing & Accountability Journal, 18(3), 410–433.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.