e-journal

Accounting, transparency and governance: the heritage assets problem

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Purpose – This paper aims at offering a contribution which addresses one particular issue –
heritage assets – as an exemplar of the challenges facing accounting practices in achieving
transparency in government and public services.
Design/methodology/approach – After having identified three levels of transparency, a
documentary analysis is used as the primary research method.
Findings – The investigation carried out reveals that the first level, or minimal level, of transparency
is unlikely to be achieved for public organizations with heritage assets, mainly due to deep seated,
pernicious problems of asset recognition and valuation.
Originality/value – This paper contributes to the debate on what constitutes “good public
governance” by examining whether accounting can foster or enhance “good governance” through the
lens of transparency.

Keywords Governance, Accounting, Transparency, Public value, Heritage assets

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 11 No. 2, 2014 pp. 146-164

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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