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Governmental Financial Reporting of Heritage Assets from a User Needs Perspective

Financial Accountability & Management Accounting, Forthcoming

Posted: 18 Oct 2012

See all articles by Natalia Aversano

Natalia Aversano

University of Salerno

Johan Christiaens

Ghent University - Department of Accountancy and Corporate Finance

Date Written: October 18, 2012

Abstract

The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.

Keywords: IPSAS 17, user needs, heritage assets, local government

JEL Classification: M4

Suggested Citation

Aversano, Natalia and Christiaens, Johan, Governmental Financial Reporting of Heritage Assets from a User Needs Perspective (October 18, 2012). Financial Accountability & Management Accounting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2163474

Natalia Aversano (Contact Author)

University of Salerno ( email )

Via Giovanni Paolo II, 132
Fisciano, Salerno 84084
Italy

Johan Christiaens

Ghent University - Department of Accountancy and Corporate Finance ( email )

Bedrijfsfinanciering (RUG)
Kuiperskaai 55 E
Ghent, B-9000
Belgium

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