Carnegie, Garry D.; Wolnizer, Peter W. - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 84-99
Building on our analytical arguments against the valuation of collections for financial reporting purposes. Outlines a set of factual, reliable and interpretable financial and non‐financial indicators of the vitality and viability of museums by which the accountability of museum managers may...