SpringerBriefs in Business

Management and Valuation of Heritage Assets

A Comparative Analysis Between Italy and USA

Authors: Landriani, Loris, Pozzoli, Matteo

  • Provides an analysis of recent and underdeveloped issues
  • Compares two significant cases in detail
  • Provides guidance on the valuation of a vital resource in the public sector
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Buy this book

eBook $39.99
price for USA (gross)
  • ISBN 978-3-319-01763-1
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $54.99
price for USA
  • ISBN 978-3-319-01762-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

About the authors

Loris Landriani is an associate professor at the Università degli Studi di Napoli "Parthenope", where he teaches Business Administration. His field of research focuses on Local Public Services, with specific reference to public transportation firms and heritage assets. He has published many articles and texts on these issues.

Matteo Pozzoli is an associate professor at the Università degli Studi di Napoli "Parthenope", where he teaches Financial Accounting. His research focuses on financial reporting for businesses and nonprofit entities. He also served as a senior staff member of the studies and research department of CNDCEC, the Italian accountants' professional association. He has published many articles and texts in these areas.

Table of contents (7 chapters)

  • Introduction

    Landriani, Loris (et al.)

    Pages 1-3

  • Research Method

    Landriani, Loris (et al.)

    Pages 5-7

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

    Landriani, Loris (et al.)

    Pages 9-53

  • Management of Cultural Heritage System in Italy

    Landriani, Loris (et al.)

    Pages 55-98

  • The Accounting Measurement of Cultural Asset Heritage

    Landriani, Loris (et al.)

    Pages 99-112

Buy this book

eBook $39.99
price for USA (gross)
  • ISBN 978-3-319-01763-1
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $54.99
price for USA
  • ISBN 978-3-319-01762-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Management and Valuation of Heritage Assets
Book Subtitle
A Comparative Analysis Between Italy and USA
Authors
Series Title
SpringerBriefs in Business
Copyright
2014
Publisher
Springer International Publishing
Copyright Holder
The Author(s)
eBook ISBN
978-3-319-01763-1
DOI
10.1007/978-3-319-01763-1
Softcover ISBN
978-3-319-01762-4
Series ISSN
2191-5482
Edition Number
1
Number of Pages
VI, 152
Number of Illustrations and Tables
19 b/w illustrations
Topics