Testing a positive theory model of museum accounting practices

Article Abstract:

A survey of 106 art museums was undertaken to establish a theory of accounting practices in such institutions. Results show that adoption of a collections capitalization accounting policy is inversely related to four variables, namely, museum size, federal government support, existence of board of trustees and existence of collections survey.

Art museums

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NONPROFIT LOBBYING: MUSEUMS AND COLLECTIONS CAPITALIZATION

Article Abstract:

A survey of American museums is discussed. The museums all lobbied on the 1990 FASB Exposure Draft which proposed that museums capitalize their collections. The museums were compared against a sample of museums that did not lobby on the draft.

Standards, Political activity, Accounting, Financial Accounting Standards Board, American Association of Museums

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Not-for-profit annual reports: what do museum managers communicate?

Article Abstract:

There was a lack of consistency in the annual reports of 170 US nonprofit museums.

Capital funds & cash flow, Stockholder Reports, Analysis, Reports, Annual reports

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