Full metadata record
DC poleHodnotaJazyk
dc.contributor.authorNoaman, Nabiela
dc.contributor.authorOuda, Hassan
dc.contributor.authorChristiaens, Johan
dc.date.accessioned2019-02-27T11:37:19Z-
dc.date.available2019-02-27T11:37:19Z-
dc.date.issued2018
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2018, roč. 21, č. 2, s. 186-207.cs
dc.identifier.issn2336-5604 (Online)
dc.identifier.issn1212-3609 (Print)
dc.identifier.urihttp://hdl.handle.net/11025/31088
dc.format22 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rightsCC BY-NC 4.0en
dc.subjectúčetnictví veřejného sektorucs
dc.subjectúčetní standardycs
dc.subjectfinanční výkaznictvícs
dc.subjectmanagement dědictvícs
dc.subjectindex zpřístupněnícs
dc.subjectuživatelské potřebycs
dc.subjectEgyptcs
dc.titleIndexing financial reporting information for heritage managementen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedThe 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.subject.translatedpublic sector accountingen
dc.subject.translatedaccounting standardsen
dc.subject.translatedfinancial reportingen
dc.subject.translatedheritage managementen
dc.subject.translateddisclosure indexen
dc.subject.translateduser-needsen
dc.subject.translatedEgypten
dc.identifier.doihttps://dx.doi.org/10.15240/tul/001/2018-2-013
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 2 (2018)
Číslo 2 (2018)

Soubory připojené k záznamu:
Soubor Popis VelikostFormát 
EM_2_2018_13.pdfPlný text1,96 MBAdobe PDFZobrazit/otevřít
Zobrazit minimální záznam Zobrazit statistiky


Použijte tento identifikátor k citaci nebo jako odkaz na tento záznam: http://hdl.handle.net/11025/31088

Všechny záznamy v DSpace jsou chráněny autorskými právy, všechna práva vyhrazena.

hledání
navigace
  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Ekonomie a management
  5. 2018
  6. Číslo 2 (2018)