Accounting for public heritage facilities – assets or liabilities of the government?

Barton, Allan

doi:10.1108/09513570010323434

Cited by 93 publications

(154 citation statements)

References 15 publications

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“…Restrictive covenants often prevent PBEs from being able to sell or otherwise dispose of assets they hold. Rather than generating economic benefits, such assets often create obligations and cash outflows relating to preservation and maintenance costs (see, for example, Barton, 2000).…”

Section: Accounting For Heritage and Cultural Assets -Conventional Apmentioning

confidence: 99%

“…Market-focused principles of management reoriented the primary function of public sector organisations towards the achievement of defined service outputs, economic outcomes and commercial practices, rather than traditional social goals. (Kelsey, 1995;Easton, 1997;Barton, 1999aBarton, , 2000Boston, et al, 1996;Broadbent & Guthrie, 1992;Carnegie & Wolnizer, 1999). Among the range of major shifts in focus imposed on NFP PBEs, tertiary educational institutions were reoriented as service providers of private education benefits to fee-paying students, required to be responsive to market demand and to generate an alternative income to supplement their reduced government funding (Kelsey, 1995, p4).…”

Section: Introductionmentioning

confidence: 99%

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Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Wild¹

2013

AABFJ

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In the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM) model (Kelsey, 1995;Boston et al, 1996; Easton 1996;Barton, 2002Barton, , 2005aBarton, , 2005bCarnegie & West, 2005;Ball & Grubnic, 2008;Davis, 2010). This reform process included the imposition of regulatory measures requiring public sector organisations to provide annual financial reports prepared on an accounting basis comparable to those for the private sector, and incorporated an obligation to disclose (at economic values) all assets held. For public benefit entities holding heritage, cultural and community assets (HCA), this reporting requirement has been particularly problematic, entailing substantive changes to public accounting policy. This paper critiques the political ideologies and practices of the NPM model, and challenges its assumptions that private sector financial reporting requirements, based on international accounting standards and Generally Accepted Accounting Practice (GAAP), are appropriate for universal application to public benefit and other not-for-profit entities holding HCA. In particular, the paper argues against the NPM assumption that reporting all HCA in economic terms improves accountability in public benefit entities. Instead, the paper proposes an alternative reporting model based on a set of cultural rather than economic values for reporting HCA. It suggests as an exemplar the 'Wellbeing of Communities' reporting and accountability framework devised for application by an indigenous New Zealand Māori educational institution, Te Wānanga-o-Raukawa. AbstractIn the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM) model

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Section: Accounting For Heritage and Cultural Assets -Conventional Apmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Wild¹

2013

AABFJ

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“…To improve performance measurement systems and accountability to different stakeholders, non-financial indicators have been developed for the for-profit sector (p.565). However, Barton's study (Barton, 2000) talks about, … the nature and significance of public goods and how they differ from private goods. It explains why commercial accounting principles are irrelevant for public heritage facilities because their objectives are social rather than financial and why commercial valuations are irrelevant and unreliable if applied to them (p. 219).…”

Section: (The Highlighted Sections Are Exact Copies Of Parts Of Previmentioning

confidence: 99%

“…In recent years, many studies [Pollitt (1993), Kloot (1999), Barton (2000), Gendron, Cooper, and Townley (2001), Earl (2005), and Beechy (2007)] have been conducted in different countries in the area of accountability and auditing. Some of these studies investigated the role of accounting and accountability.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Customer service and quality are two of the areas in which non-financial performance measures are being developed. Barton (2000) notes that investigation of public heritage facilities -national parks, art galleries, and museums and so on -are now required by professional accounting standards in Australia to be valued and included in government general purpose financial statements as assets. The article explains the nature and significance of public goods and how they differ from private goods.…”

Section: Literature Reviewmentioning

confidence: 99%

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The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq

Al-Kassar

Al-Wadi

Dawoody

2014

Public Administration and Policy in the Middle East

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This study indicates that accountability of government revenue procedures are sufficient, adequate, and well developed and illustrates new control bodies that parliament has created (such as the Commission of Integrity) in addition to the Board of Supreme Audit (BSA) to fight financial and managerial corruption. It covers both theoretical and empirical aspects. The theoretical side includes literature review, defining the accountability, audit of revenues, performance audit, taxation policy, and the sources of governmental income. While the empirical side includes studying the economic influence of government revenues in Iraq, different sources of government income, governmental control bodies, and the auditing procedures used by the BSA.This research considers how the contribution of oil revenue and tax revenues can be measured. It shows that the Iraqi Government depends almost totally on oil revenues (about 93% in 2012). The situation has deteriorated since 2003, when Iraq was first occupied, in spite of increased revenue from taxation.The Study highlights that the State should increase its role from different organizations to control all expenditures and develop revenue streams in other sectors. Although there is an emphasis on financial and budgetary measures for financial accountability, the use of non-financial measures in determining outcome accountability is increasing.

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Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario

Aversano

Carlo

Sannino

et al. 2020

Corp Soc Responsibility Env

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This paper aims at analyzing the connection among the corporate social responsibility (CSR), stakeholder engagement and universities, proposing the analysis of universities' financial reporting to draft their third mission and social impact. Particularly, our analysis is based on the sensitivity demonstrated by the Italian public universities in terms of transparency on issues of social responsibility with reference to the heritage assets' reporting and disclosure. We used a qualitative methodology, adopting the content analysis to collect data from the financial reporting of all Italian public universities. Our findings show as heritage assets represent the strategic area for the assessment of the third mission and social impact by the Italian universities even if the level of their disclosure seems low. Evidence of our paper is directed to support the academic community, practitioners, and policymakers proposing a new theoretical and practical advance of the CSR and stakeholders engagement' studies.

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Accounting for public heritage facilities – assets or liabilities of the government?

Cited by 93 publications

References 15 publications

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq

Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario

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