The paradox of accounting for cultural heritage

Join Paolo Ferri (Department of Management, Università degli Studi di Bologna, Bologna, Italy), Shannon I.L. Sidaway (Department of Accounting, RMIT University, Melbourne, Australia) and Garry D. Carnegie (Department of Accounting, RMIT University, Melbourne, Australia) as they discuss their latest article: The paradox of accounting for cultural heritage.

A longitudinal study on the financial reporting of heritage assets of a selection of 16 major public, not-for-profit Australian cultural institutions examined over a period of almost three decades (1992–2019), with the purpose to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes.