Indexing financial reporting information for heritage management

Noaman, Nabiela; Ouda, Hassan; Christiaens, Johan

doi:10.15240/tul/001/2018-2-013

Cited by 6 publications

(5 citation statements)

References 11 publications

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“…Then, a pre-analysis has been carried out to identify common content elements derived both from previous studies and practice (Aversano and Christiaens, 2014; Noaman et al , 2018; Aversano, Christiaens and Van Thielen, 2019). Then, the following steps were taken: First, two independent researchers analyzed the content elements of the first ten reports prepared by those entities that collected the highest number of awards (and which reasonably prepared the report from the highest number of years).…”

Section: Methodsmentioning

confidence: 99%

Popular reporting: learning from the US experience

Rossi

Aversano

Polcini

2019

JPBAFM

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Purpose The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content elements that PR should have to serve as a legitimation tool. Design/methodology/approach The study adopts a mixed methodology. After the analysis of previous studies on PR and best practices in US municipalities, a list of content elements and qualitative characteristics of PR is compared with results emerging from the content analysis of PR published by of a sample of municipalities in the USA. Findings The analysis reveals that the PR should embed information about the government’s sources of revenues and taxes, expenditures, cost of government services, liveability and governance of the city. Research limitations/implications The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate financial data to citizens and stimulate further research in other contexts. Practical implications The results may encourage local governments to prepare a PR suitable to discharge accountability and gain legitimation. Originality/value This study is the first to discuss the PR within a theoretical framework, in this case, legitimacy theory. Moreover, a further novelty lays in the analysis carried out on the PRs published by US municipalities in order to derive qualitative characteristics and content elements with which the PR should comply.

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Section: Methodsmentioning

confidence: 99%

Popular reporting: learning from the US experience

Rossi

Aversano

Polcini

2019

JPBAFM

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“…We have considered typical approaches to determine the nature of financial statements in Table 1. Most scholars agree that the main purpose of financial statements is to meet the needs of its users (Al-Kassab et al, 2014;Aversano & Christiaens, 2014;Noaman et al, 2018;Perkhofer et al, 2019). Particular attention in these studies is paid to financial statements as a way to visualize the financial and property status and trends of future development for management purposes.…”

Section: Discussionmentioning

confidence: 99%

“…In particular, a group of scholars from Austria and Germany (Perkhofer et al, 2019) studies ways to rearrange information, including financial reporting data, experimentally. Studying the role of financial reporting data in traditional management, a group of scholars (Noaman et al, 2018) distinguishes their mandatory characteristics by grouping them by the following areas: recognition and measurement (assessment), disclosure, efficiency of information, accountability, ease of understanding (descriptive nature). Consequently, the financial statements were considered as an element of the management system from different positions, but its role and potential, in our opinion, remained underestimated.…”

Section: Discussionmentioning

confidence: 99%

Financial statements as a management tool

Pelekh¹,

Khocha²,

Holovchak³

2020

10.5267/j.msl

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Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while remaining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result -their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

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“…Third, carrying out management measures and activities is a necessary and critical means to achieve the effective management of WCLH, manifested in the effects of heritage monitoring and maintenance [28,29], heritage interpretation and public heritage education [28], scienti c research [28], management planning [15], management supervision [15], and management assessment [12] throughout the management process. Finally, management performance, which could be examined in heritage protection [30], economic [31], social [8,32] and environmental [33,34] dimensions, directly re ects of the level of the management effectiveness of WCLH [28].…”

Section: Selection Of Evaluation Indicatorsmentioning

confidence: 99%

Management Effectiveness Evaluation of World Cultural Landscape Heritage: Case From China

Zhou

Wang

Zhou

et al. 2021

Preprint

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World cultural landscape heritage (WCLH), recognized as combinations of cultural relic and natural landscape with outstanding significance and universal value, is unique in terms of differing from the human deliberate creativity of general cultural heritage and the "de-artificialization" of natural heritage. So far, the management of WCLH has become increasingly standardized. However, with the prevalence of heritage resources development activities like heritage tourism, the phenomenon of "urbanization", "commercialization", "artificialization" and other issues have gradually emerged in WCLH sites. Such that, the management issues of WCLH have turned increasingly serious, leading to intense concerns about unsustainable development of WCLH. Drawing inspirations from management effectiveness (ME) evaluation research of protected areas and acknowledging the uniqueness of WCLH, this study constructs a WCLH ME evaluation system of four general criteria (management foundation, management system, management measures and management performance), sixteen factors and thirty-four indicators. The evaluation system is applied and verified through an empirical study of five existing WCLH sites of China. The empirical results show that the ME of Chinese WCLH is at "good" level. Specifically, the management of Chinese WCLH is overall impressive in indicators of management planning making, heritage protection performance and economic performance, but shows deficiency in indicators of protection fee, management infrastructure, management assessment, management institution, social performance, etc. In the final, this study discusses the management issues of respective heritage sites so as to provide suggestions and inspirations for the development, protection and management of the sites and other cultural landscapes in China and even the world.

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Indexing financial reporting information for heritage management

Abstract: The main role of effective heritage management (HM)

Cited by 6 publications

References 11 publications

Popular reporting: learning from the US experience

Popular reporting: learning from the US experience

Financial statements as a management tool

Management Effectiveness Evaluation of World Cultural Landscape Heritage: Case From China

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