Institutional Context of Cultural Asset Heritage: Law, Literature and Accounting Practices

Loris Landriani () and Matteo Pozzoli ()
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Loris Landriani: Parthenope University of Naples
Matteo Pozzoli: Parthenope University of Naples

Chapter Chapter 3 in Management and Valuation of Heritage Assets, 2014, pp 9-53 from Springer

Abstract: Abstract This chapter proposes a review of the literature on the different analysis perspectives of cultural assets: the legal approach, the economic and managerial approaches, and finally the accounting approach. This multidisciplinary perspective highlights the complexity, the scope and the versatility of the topic and of the stakeholders interests but at the same time, it makes it difficult to define a cultural assets sharing. Moreover, it creates difficulty for the management of the entities in the sector not easy to resolve.

Keywords: Public Good; Cultural Heritage; Financial Account Standard Board; Cultural Asset; Cash Inflow (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:spbrcp:978-3-319-01763-1_3

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DOI: 10.1007/978-3-319-01763-1_3

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