What is it about?
We analyse the requirements for heritage reporting in the public sector in major countries and compare it to that in Australia. Existing reporting requirements are based o information and efficiency (New Public Management perspectives). We ask what would heritage reporting look like if it focused on balancing interests and quality (New Public Governance perspectives). We base a new framework for reporting heritage on the five UNESCO dimensions and their guidelines.
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Why is it important?
Heritage assets are important in the public sector and to maintain our historical and cultural past. We seek to address past concerns by showing a new perspective for heritage reporting.
Perspectives
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This page is a summary of: Heritage reporting by the Australian public sector, Accounting Auditing & Accountability Journal, May 2019, Emerald,
DOI: 10.1108/aaaj-03-2015-2008.
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