Management and Valuation of Heritage Assets

A Comparative Analysis Between Italy and USA
2014
ISBN: 978-3-319-01762-4
Verlag: Springer International Publishing

Buch, Englisch, 152 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 2526 g

Reihe: SpringerBriefs in Business

The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Zielgruppe

Research

Autoren/Hrsg.

Pozzoli, Matteo

Landriani, Loris

Fachgebiete

• Rechtswissenschaften Öffentliches Recht Verwaltungsrecht Verwaltungspraxis Public Management
• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Non-Profit-Organisationen, Verbände
• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Öffentlicher Dienst, Öffentlicher Sektor
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Introduction.- The Definition of Heritage Assets.- Hypothesis and Research Methodology.- The System of Cultural Heritage in Italy.- The System of Cultural Heritage in the United States.- Accounting for Heritage Assets.- Conclusions.

Über Autor(innen)

Loris Landriani is an associate professor at the Università degli Studi di Napoli "Parthenope", where he teaches Business Administration. His field of research focuses on Local Public Services, with specific reference to public transportation firms and heritage assets. He has published many articles and texts on these issues.

Matteo Pozzoli is an associate professor at the Università degli Studi di Napoli "Parthenope", where he teaches Financial Accounting. His research focuses on financial reporting for businesses and nonprofit entities. He also served as a senior staff member of the studies and research department of CNDCEC, the Italian accountants' professional association. He has published many articles and texts in these areas.