FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2811227849> ?p ?o ?g. }

• W2811227849 endingPage "631" @default.
• W2811227849 startingPage "612" @default.
• W2811227849 abstract "Purpose The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based financial reporting standards. Australia’s sector-neutral approach does not meet public sector users’ information needs. The authors develop a heritage reporting model to balance community and other stakeholders’ interests and address prior critiques. Design/methodology/approach The paper reviews heritage reporting requirements in Anglo-Western Countries, and analyses commentaries and research publications. It evaluates the existing reporting requirements in the context of new public management (which focusses on information and efficiency) and new public governance (NPG) (focussing on balancing interests and quality). Findings The paper proposes an NPG-based heritage reporting model which includes indicators of performance on the five UNESCO (1972) dimensions and operational guidelines issued by UNESCO (2015). These are identification, presentation, protection, conservation and transmission. The proposed model is consistent with the notion of US SFFAS 29 (the standard for Federal entities). Not all heritage must be capitalised and hence attachment of monetary value, but detailed disclosures are necessary. Research limitations/implications The authors expect the proposed heritage reporting model to better serve users of heritage information compared to the present Australian Accounting Standards Board 116: Property, Plant and Equipment. Originality/value The authors’ proposed model of heritage reporting attempts to answer Carnegie and Wolnizer’s (1995, 1999) six questions, addresses decades of concerns raised in previous literature and provides a new perspective to heritage reporting based on NPG that should better serve users’ needs." @default.
• W2811227849 created "2018-07-10" @default.
• W2811227849 creator A5010799785 @default.
• W2811227849 creator A5014050482 @default.
• W2811227849 creator A5090842197 @default.
• W2811227849 date "2019-02-18" @default.
• W2811227849 modified "2023-09-27" @default.
• W2811227849 title "Heritage reporting by the Australian public sector" @default.
• W2811227849 cites W134948838 @default.
• W2811227849 cites W1583156120 @default.
• W2811227849 cites W1897700858 @default.
• W2811227849 cites W1963514731 @default.
• W2811227849 cites W1967328509 @default.
• W2811227849 cites W1968513304 @default.
• W2811227849 cites W1979372700 @default.
• W2811227849 cites W1980156061 @default.
• W2811227849 cites W1987944963 @default.
• W2811227849 cites W1988032162 @default.
• W2811227849 cites W1988801301 @default.
• W2811227849 cites W1994777012 @default.
• W2811227849 cites W1995307203 @default.
• W2811227849 cites W1997819416 @default.
• W2811227849 cites W2002499944 @default.
• W2811227849 cites W2009807801 @default.
• W2811227849 cites W2012494916 @default.
• W2811227849 cites W2013780462 @default.
• W2811227849 cites W2013948540 @default.
• W2811227849 cites W2025320613 @default.
• W2811227849 cites W2029071428 @default.
• W2811227849 cites W2036413987 @default.
• W2811227849 cites W2050379696 @default.
• W2811227849 cites W2050398178 @default.
• W2811227849 cites W2056347066 @default.
• W2811227849 cites W2072905943 @default.
• W2811227849 cites W2076590929 @default.
• W2811227849 cites W2083851673 @default.
• W2811227849 cites W2094949026 @default.
• W2811227849 cites W2106850404 @default.
• W2811227849 cites W2110274577 @default.
• W2811227849 cites W2122472923 @default.
• W2811227849 cites W2141799114 @default.
• W2811227849 cites W2142391604 @default.
• W2811227849 cites W2155477387 @default.
• W2811227849 cites W2285282171 @default.
• W2811227849 cites W2293768750 @default.
• W2811227849 cites W3121564091 @default.
• W2811227849 cites W3121975789 @default.
• W2811227849 cites W3123777265 @default.
• W2811227849 cites W3124865461 @default.
• W2811227849 doi "https://doi.org/10.1108/aaaj-03-2015-2008" @default.
• W2811227849 hasPublicationYear "2019" @default.
• W2811227849 type Work @default.
• W2811227849 sameAs 2811227849 @default.
• W2811227849 citedByCount "11" @default.
• W2811227849 countsByYear W28112278492019 @default.
• W2811227849 countsByYear W28112278492020 @default.
• W2811227849 countsByYear W28112278492021 @default.
• W2811227849 countsByYear W28112278492022 @default.
• W2811227849 countsByYear W28112278492023 @default.
• W2811227849 crossrefType "journal-article" @default.
• W2811227849 hasAuthorship W2811227849A5010799785 @default.
• W2811227849 hasAuthorship W2811227849A5014050482 @default.
• W2811227849 hasAuthorship W2811227849A5090842197 @default.
• W2811227849 hasBestOaLocation W28112278492 @default.
• W2811227849 hasConcept C10138342 @default.
• W2811227849 hasConcept C121955636 @default.
• W2811227849 hasConcept C123253695 @default.
• W2811227849 hasConcept C144024400 @default.
• W2811227849 hasConcept C144133560 @default.
• W2811227849 hasConcept C147859227 @default.
• W2811227849 hasConcept C166957645 @default.
• W2811227849 hasConcept C17744445 @default.
• W2811227849 hasConcept C18903297 @default.
• W2811227849 hasConcept C190248442 @default.
• W2811227849 hasConcept C199539241 @default.
• W2811227849 hasConcept C205649164 @default.
• W2811227849 hasConcept C2776950860 @default.
• W2811227849 hasConcept C2779183453 @default.
• W2811227849 hasConcept C2779343474 @default.
• W2811227849 hasConcept C36289849 @default.
• W2811227849 hasConcept C39389867 @default.
• W2811227849 hasConcept C39549134 @default.
• W2811227849 hasConcept C60671577 @default.
• W2811227849 hasConcept C66204764 @default.
• W2811227849 hasConcept C86803240 @default.
• W2811227849 hasConcept C93371752 @default.
• W2811227849 hasConceptScore W2811227849C10138342 @default.
• W2811227849 hasConceptScore W2811227849C121955636 @default.
• W2811227849 hasConceptScore W2811227849C123253695 @default.
• W2811227849 hasConceptScore W2811227849C144024400 @default.
• W2811227849 hasConceptScore W2811227849C144133560 @default.
• W2811227849 hasConceptScore W2811227849C147859227 @default.
• W2811227849 hasConceptScore W2811227849C166957645 @default.
• W2811227849 hasConceptScore W2811227849C17744445 @default.
• W2811227849 hasConceptScore W2811227849C18903297 @default.
• W2811227849 hasConceptScore W2811227849C190248442 @default.
• W2811227849 hasConceptScore W2811227849C199539241 @default.
• W2811227849 hasConceptScore W2811227849C205649164 @default.

• next