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The conceptual arguments concerning accounting for public heritage assets: a note

Barton, Allan


Purpose - This paper seeks to reply/comment on the paper by Keith Hooper et al., titled "'Knowing the price of everything and the value of nothing': accounting for heritage assets". Design/methodology/approach - This note uses the economic theory of public goods to complement the explanation and analysis of Hooper et al's article on accounting for public heritage assets by New Zealand museums. Findings - Using public goods theory from economics, the paper explains why the "sector neutral"...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: Accounting Auditing and Accountability Journal
DOI: 10.1108/09513570510600774


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