Enabling accountability in museums

Garry D. Carnegie (Deakin University, Victoria, Australia)
Peter W. Wolnizer (Deakin University, Victoria, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 December 1996

Abstract

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 properly be assessed. Enabling Accountability in Museums (EAM) is concerned with optimizing accountability while maintaining the integrity of organizational objectives/missions. EAM is posed for consideration by the international museum community as a means of averting a spurious and stultifying notion of accountability which is based on the financial valuation of collections.

Keywords

Citation

Carnegie, G. and Wolnizer, P. (1996), "Enabling accountability in museums", Accounting, Auditing & Accountability Journal, Vol. 9 No. 5, pp. 84-99. https://doi.org/10.1108/09513579610151962

Download as .RIS

Publisher

:

MCB UP Ltd

Copyright © 1996, MCB UP Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.