Enabling accountability in museums

References

• Apostolou , B. and Hassell , J.M. 1993 . An Overview of the Analytic Hierarchy Process and its Use in Accounting Research . Journal of Accounting Literature , 12 : 1 – 28 .
   Google Scholar
• Australian Accounting Research Foundation and the Australian Accounting Standards Board . 1995 . Statement of Accounting Concepts No.4 SAC4 ‘Definition and Recognition of the Elements of Financial Statements’ , AARF and AASB . reissued March (first issued March 1992),
   Google Scholar
• Boreham , T. 1994 . Valuing heritage assets: is it worth the cost and trouble? . Business Review Weekly , 14 November : 116 – 118 .
   Google Scholar
• Brown , K.W. 1992 . Decision‐useful indicators determined through the analytic hierarchy process , Springfield : Southwest Missouri State University . Working paper,
   Google Scholar
• Carnegie , G.D. and Wolnizer , P.W. 1995a . The financial value of cultural, heritage and scientific collections: an accounting fiction . Australian Accounting Review , 5 (1) June : 31 – 47 .
   Google Scholar
• Carnegie , G.D. and Wolnizer , P.W. 1995b . Call for a range of operating performance measures, (Letters) . New Accountant , 22 June : 12
   Google Scholar
• Carnegie , G.D. and Wolnizer , P.W. 1996 . The financial reporting of publicly‐owned collections: whither financial (market) values and contingent valuation estimates? . Australian Accounting Review , (forthcoming)
   Google Scholar
• Clark , C. 1994 . Valuing heritage assets, (Postscript) . Business Review Weekly , 12 December : 105
   Google Scholar
• Cooper , R. 1988a . The rise of activity‐based costing—part one: what is an activity‐based cost system? . Journal of Cost Management , Fall : 41 – 48 .
   Google Scholar
• Cooper , R. 1988b . The rise of activity‐based costing—part two: when do I need an activity‐based cost system? . Journal of Cost Management , Fall : 41 – 48 .
   Google Scholar
• Cooper , R. 1989a . The rise of activity‐based costing—part three: how many cost drivers do you need and how do you select them? . Journal of Cost Management , Winter : 34 – 46 .
   Google Scholar
• Cooper , R. 1989b . The rise of activity‐based costing—part four: what do activity‐based cost systems look like? . Journal of Cost Management , Spring : 38 – 49 .
   Google Scholar
• Ewing , T. 1996 . Treasured clues that unlocked Darwin's secret of the species found in city trove . The Age , 4 January : 1 – 2 .
   Google Scholar
• Financial Accounting Standards Board . 1985 . Statement of Financial Accounting Concepts No.6 SFAC6 ‘Elements of Financial Statements’ , Stamford : FASB .
   Google Scholar
• Gray , R. 1983 . Accounting, financial reporting and not‐for‐profit organisations . AUTA Review , 15 (1) : 3 – 23 .
   Google Scholar
• Griffin , D. 1995 . Valuing heritage assets is costly and irrelevant, (Letters) . New Accountant , 31 August : 12
   Google Scholar
• Guthrie , J. and Parker , L.D. Recent public sector financial management change in Australia . Paper presented at the Second Workshop on International Trends in Public Sector Financial Management Reforms . May 6–8 , Gothcnbcrg.
   Google Scholar
• Harris , T. 1995 . Don't miss out on valuing those heritage assets, (Letters) . New Accountant , 8 June : 12
   Google Scholar
• Howie , F.M.P. Conserving natural history collections: some present problems and strategies for the future . Proceedings of the 1985 Workshop on Care and Maintenance of Natural History Collections . Edited by: Waddington , J.E. and Rudkin , D.M. Toronto : Royal Ontario Museum .
   Google Scholar
• Ingrouille , M. 1989 . The decline and fall of British taxonomy . New Scientist , 7 January : 64
   Google Scholar
• Jackson , P.M. 1988 . The management of performance in the public sector . Public Money and Management , 8 Winter : 11 – 16 .
   Google Scholar
• Jackson , P.M. 1991 . “ Performance indicators: promises and pitfalls ” . In Museum Economics and the Community , Edited by: Pearce , S. 41 – 64 . London : The Athlone Press .
   Google Scholar
• 1994 . “ Jenkins Report: The Special Committee on Financial Reporting ” . In Improving Business Reporting—A Customer Focus: Meeting the Information Needs of Investors and Creditors , New York : American Institute of Certified Public Accounts .
   Google Scholar
• Landry , C. 1994 . “ Measuring the viability and vitality of city centres ” . In Urban and Regional Quality of Life Indicators , Edited by: Mercer , C. 13 – 32 . Brisbane : Institute of Cultural Policy Studies, Griffith University .
   Google Scholar
• Laughlin , R. 1991 . Can the information systems for the NHS internal market work? . Public Money and Management , 11 (3) : 37 – 41 .
   Google Scholar
• Maslen , G. 1994 . Absolutely priceless . The Bulletin , 6 December : 107
   Google Scholar
• Mayston , D. 1992 . Capital accounting, user needs and the foundations of a conceptual framework for public sector financial reporting . Financial Accountability & Management , 8 (4) : 227 – 248 .
   Google Scholar
• Mayston , D. 1993 . Principals, agents and the economics of accountability in the new public sector . Accounting, Auditing & Accountability Journal , 6 (3) : 68 – 96 .
   Google Scholar
• McGinley , R.J. 1993 . “ Where's the management in collections management ” . In Current Issues, Initiatives and Future Directions for the Preservation and Conservation of Natural History Collections Edited by: Rose , C.L. , Williams , S.L. , Gisbert , J. , Rose , C.L. , Williams , S.L. and Gisbert , J. Vol.3 , Congress Book, Based on the International Symposium and First World Congress on the Preservation and Conservation of Natural History Collections, Consejería de Educacion y Cultura, Comunidad de Madrid and General de Bellas Artes y Archivos, Ministerio de Cultura, Madrid, pp.309–339.
   Google Scholar
• McKinlay Douglas Ltd. 1995a . A Framework for Funding and Performance Measurement of Museums in New Zealand , Wellington : Museum Directors Federation of Aotearoa New Zealand and Taonga o Aotearoa National Services of the Museums of New Zealand .
   Google Scholar
• McKinlay Douglas Ltd. 1995b . Developing Performance Indicators in New Zealand Museums , A Resource Guide for Museums, their Boards, Funders and Stakeholders Developed by Peter Ames and Participants during four one‐day workshops, Museum Directors Federation of Aotearoa New Zealand and Taonga o Aotearoa National Services of the Museums of New Zealand, Wellington.
   Google Scholar
• Normanton , E.L. 1966 . The Accountability and Audit of Governments , Manchester University Press .
   Google Scholar
• Pallot , J. 1990 . The nature of public assets: a response to Mautz . Accounting Horizons , June : 79 – 85 .
   Google Scholar
• Parker , L.D. 1995 . Price tags not needed on every heritage item, (Postscript) . Business Review Weekly , 30 January : 81
   Google Scholar
• Parker , L.D. 1996 . Broad scope accountability: the reporting priority . Australian Accounting Review , 6 (1) : 3 – 15 .
   Google Scholar
• Pettitt , C. The cultural impact of natural science collections . Proceedings of the International Conference on the Value and Valuation of Natural Science Collections . 19–21 April . University of Manchester . 1995
   Google Scholar
• Rentschler , R. and Potter , B. 1996 . Accountability versus artistic development: the case for nonprofit museums and performing arts organisations . Accounting, Auditing & Accountability Journal , 9 (5) : 100 – 113 .
   Google Scholar
• Sims , M.A. and Cantrick‐Brooks , D. 1992 . The development and demise of Australian accounting standard AAS12 . Statement of Sources and Applications of Funds, Accounting History , 4 (1) : 1 – 22 .
   Google Scholar
• Turney , P.B.B. 1992 . Activity‐based management: ABM puts ABC information to work . Management Accounting (USA) , January : 20 – 25 .
   Google Scholar
• Walker , B. 1995a . Why valuing heritage assets is archaic . New Accountant , 11 May : 11 13
   Google Scholar
• Walker , B. 1995b . Pine in the sky heritage asset values . New Accountant , 22 June : 11 – 12 .
   Google Scholar
• Weil , S.E. 1994 . Performance indicators for museums: progress report from Wintergreen . The Journal of Arts Management, Law and Society , 23 (4) : 341 – 351 .
   Web of Science ®Google Scholar
• Wells , M.C. 1984 . Current Cost Accounting and the Nationalised Industries , Research Monograph No.1 University of Glasgow School of Financial Studies .
   Google Scholar
• Wolnizer , P.W. 1987 . Auditing as Independent Authentication , Sydney University Press .
   Google Scholar