Woon, Peir Peir; Chatterjee, Bikram; Cordery, Carolyn J. - In: Accounting, Auditing & Accountability Journal 32 (2019) 2, pp. 612-631
Purpose: The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based financial reporting standards. Australia’s...