TY  - JOUR
AB  - Purpose– 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. Design/methodology/approach– After having identified three levels of transparency, a documentary analysis is used as the primary research method. Findings– 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. Originality/value– 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.
VL  - 11
IS  - 2
SN  - 1176-6093
DO  - 10.1108/QRAM-04-2014-0035
UR  - https://doi.org/10.1108/QRAM-04-2014-0035
AU  - Biondi Lucia
AU  - Lapsley Irvine
ED  - Prof. Giuseppe Grossi and Assoc. Prof. Ileana Steccolini
PY  - 2014
Y1  - 2014/01/01
TI  - Accounting, transparency and governance: the heritage assets problem
T2  - Qualitative Research in Accounting & Management
PB  - Emerald Group Publishing Limited
SP  - 146
EP  - 164
Y2  - 2024/04/26
ER  -