Accounting, Transparency and Governance: the Heritage Assets Problem

Lucia Biondi, Irvine Lapsley

Research output: Contribution to journalArticlepeer-review

Abstract / Description of output

– 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.

– After having identified three levels of transparency, a documentary analysis is used as the primary research method.

– 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.

– 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.
Original languageEnglish
Pages (from-to)146-164
JournalQualitative Research in Accounting & Management
Issue number2
Publication statusPublished - 2014

Keywords / Materials (for Non-textual outputs)

  • governance
  • accounting
  • transparency
  • public value heritage assets


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