Indexing financial reporting information for heritage management

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dc.contributor.author Noaman, Nabiela
dc.contributor.author Ouda, Hassan
dc.contributor.author Christiaens, Johan
dc.contributor.other Ekonomická fakulta cs
dc.date.accessioned 2018-06-28
dc.date.available 2018-06-28
dc.date.issued 2018-06-28
dc.identifier.issn 1212-3609
dc.identifier.uri https://dspace.tul.cz/handle/15240/26423
dc.description.abstract The main role of effective heritage management (HM) is to utilize heritage assets while safeguarding them for present and future generations. Proper financial reporting could increase the management capacity in safeguarding these valuable possessions by providing useful information for decision making and management discharge of accountability. In this study we focus on investigating the significance of financial reporting information for the HM practice. We assess how accounting standards comply with user-needs. For this purpose, a measurement tool; disclosure index is developed to identify and assess the significance of financial reporting information for HM. The index is tested quantitatively and qualitatively in Egypt for its huge bequest of heritage. Our results indicate that four financial reporting dimensions of HA; namely performance, accountability, disclosure and narrative are significant for HM, comprising 18 financial reporting items. While the recognition and measurement dimension is found insignificant to the managerial practice. On the international context, the study contributes to the current debate; “determining the appropriate accounting treatment for heritage assets”. This is by identifying user-needs which is the base for determining financial reporting objective. On the country context of Egypt, the results revealed that the appropriate accounting basis for HA is the modified accrual. en
dc.format text
dc.format.extent 22 stran cs
dc.language.iso en
dc.publisher Technická Univerzita v Liberci cs
dc.publisher Technical university of Liberec, Czech Republic en
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dc.relation.ispartof Economics and Management en
dc.rights CC BY-NC
dc.subject public sector accounting en
dc.subject accounting standards en
dc.subject financial reporting en
dc.subject heritage management en
dc.subject disclosure index en
dc.subject user-needs and Egypt en
dc.subject.classification H2
dc.subject.classification H83
dc.subject.classification M41
dc.subject.classification M48
dc.subject.classification Z19
dc.title Indexing financial reporting information for heritage management en
dc.type Article en
dc.publisher.abbreviation TUL
dc.relation.isrefereed true
dc.identifier.doi 10.15240/tul/001/2018-2-013
dc.identifier.eissn 2336-5604
local.relation.volume 21
local.relation.issue 2
local.relation.abbreviation E+M cs
local.relation.abbreviation E&M en
local.faculty Faculty of Economics
local.citation.spage 186
local.citation.epage 207
local.access open
local.fulltext yes
local.filename EM_2_2018_13


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