Towards convergence of heritage accounting perspectives : the public sector and the private not-for-profit sector Universiteit Gent
Heritage assets (HAs) are important goods or properties that define a country’s culture, history, and identity. Public sector entities are the primary custodians of a nation’s heritage properties; however, many local museums and historic houses are managed by private not-for-profit (NFP) organisations that essentially act to conserve these heritage places. Through a documentary analysis, this chapter aims to investigate the points of convergence ...