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

Article Abstract:

The feasibility of uniform asset valuation standards for auditing of assets of New Zealand museums is examined. Methods of economic theory are used to study the implications.

Author: Barton, Allan
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
Methods, Economics, Economic theory

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Social reporting in the tobacco industry: all smoke and mirrors?

Article Abstract:

A case study on British American Tobacco, which examines the impact of environmental disclosures in annual reporting on organizational effectiveness, is presented.

Author: Moeman, Lee, Van Der Laan, Sandra
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
United Kingdom, Forecasts, trends, outlooks, TOBACCO PRODUCTS, Tobacco farms, Usage, Case studies, Forecasts and trends, Environmental aspects, Market trend/market analysis, Organizational effectiveness, Tobacco industry, British-American Tobacco Company Ltd., Strategic planning (Business)

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Knowing "the price of everything and the value of nothing": accounting for heritage assets

Article Abstract:

The issue of auditing assets of New Zealand museums is examined. The need for uniform asset valuation standards is discussed.

Author: Hooper, Keith, Kearins, Kate
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005

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Subjects list: Standards, Analysis, Finance, New Zealand, Museums, Corporation reports, Assets (Accounting), Company financing, Annual reports, Asset valuation
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