Hostname: page-component-cd9895bd7-jn8rn Total loading time: 0 Render date: 2024-12-23T00:11:26.557Z Has data issue: false hasContentIssue false

Is archaeological valuation an accounting matter?

Published online by Cambridge University Press:  02 January 2015

John Carman
Affiliation:
Clare Hall, Cambridge CB3 9AL, England [email protected]
Garry D. Carnegie
Affiliation:
School of Accounting & Finance, Faculty of Business & Law, Deakin University, Geelong VIC 3217, Australia [email protected]
Peter W. Wolnizer
Affiliation:
Faculty of Economics, University of Sydney, NSW 2006, Australia [email protected]

Abstract

Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Notes
Copyright
Copyright © Antiquity Publications Ltd. 1999

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Australian Accounting Research Foundation (AARF). 1995. Statement of Accounting Concepts 4Definition and Recognition of the Elements of Financial Statements’. Melbourne: AARF.Google Scholar
Australian Accounting Research Foundation (AARF). 1993, revised 1996. Australian Accounting Standard 29Financial Reporting by Government Departments’. Melbourne: AARF.Google Scholar
Baudrillard, J. 1981. For a political economy of the sign. St Louis (MO): Telos Press.Google Scholar
Bourdieu, P. 1984. Distinction: a social critique of the judgement of taste. London: Routledge.Google Scholar
Brown, G.M. 1990. Valuation of genetic resources, in Orian, et al. (ed.): 20345.Google Scholar
Bruier, F.L. & Mathers, C. (ed.). 1996. Trends and patterns in cultural resource significance: an historical perspective and annotated bibliography. Vicksburg (VA): US Army Corps of Engineers. IWR Report 96-EL-1.Google Scholar
Carman, J. 1996. Valuing ancient things: archaeology and law. London: Leicester University Press.Google Scholar
Carnegie, G.D. & Wolnizer, P.W.. 1995. The financial valuation of cultural, heritage and scientific collections: an accounting fiction, Australian Accounting Review 5(1): 3147. Reprinted with permission in Nudds, J.R. & Pettitt, C.W. (1997), The value and valuation of natural science collections. London: The Geographical Society.Google Scholar
Carnegie, G.D. & Wolnizer, P.W.. 1996. Enabling accountability in museums, Accounting, Auditing & Accountability Journal 9(5): 8499. Reprinted with permission in Museum Management and Curatorship 15(4): 37186.CrossRefGoogle Scholar
Carnegie, G.D. & Wolnizer, P.W.. 1997a. The financial reporting of publicly-owned collections: whither financial (market) values and contingent valuation estimates?, Australian Accounting Review 7: 4450.CrossRefGoogle Scholar
Carnegie, G.D. & Wolnizer, P.W.. 1997b. Unravelling the rhetoric about the financial reporting of public collections as assets: A response to Micallef & Peirson. Unpublished working paper.Google Scholar
Carver, M. 1996. On archaeological value, Antiquity 70: 4556.Google Scholar
Chambers, R.J. 1966. Accounting evaluation and economic behavior. Englewood Cliffs (NJ): Prentice Hall.Google Scholar
Churchman, C.W. 1971. On the facility, felicity and morality of measuring social change, The Accounting Review January: 3035.Google Scholar
Cleere, H.F, 1984a. World cultural resource management: problems and perspectives, in Cleere, (1984b): 12531.Google Scholar
(Ed.). 1984b. Approaches to the archaeological heritage. Cambridge: Cambridge University Press.Google Scholar
Darvill, T. 1987. Ancient monuments in the countryside: an archaeological management review. London: English Heritage. Archaeological report 5.Google Scholar
Darvill, T. 1993. Valuing Britain’s archaeological resource. Bournemouth University Inaugural Lecture, July 1993. Poole: Bournemouth University.Google Scholar
Darvill, T. 1995. Value systems in archaeology, in Cooper, M.A. Firth, A. Carman, J. & Wheatley, D. (ed.), Managing archaeology: 4050. London: Routledge.Google Scholar
Darvill, T Saunders, A. & Startin, B.. 1987. A question of national importance: approaches to the evaluation of ancient monuments for the Monuments Protection Programme in England, Antiquity 61: 393408.Google Scholar
Douglas, M. & Isherwood, B.. 1979. The world of goods: towards an anthropology of consumption. London: Allen Lane.Google Scholar
Fairclough, G.,Lambrick, G. & McNab, A.. In press, Yesterday’s landscape, tomorrow’s world: the English Heritage historic landscape project. London: English Heritage.Google Scholar
Gray, R. 1983. Accounting, financial reporting and not-for-profit organisations, AUTA Review 15(1): 323.Google Scholar
Hone, P. 1997. The financial value of cultural, heritage and scientific collections: a public management necessity, Australian Accounting Review 7(1): 3843.Google Scholar
Hopwood, A.G. 1990 [1985). Accounting and the domain of the public — some observations on current developments, in Guthrie, J. Parker, L. & Shand, D. (ed.), The Public Sector: contemporary readings in accounting and auditing: 392407. Sydney: Harcourt Brace Javonovich.Google Scholar
Landry, C. 1994. Measuring the vitality and viability of city centres, in Mercer, C. (ed.), Urban and regional quality of life indicators: 1332. Brisbane: Griffith University Institute of Cultural Policy Studies.Google Scholar
Lipe, W.D. 1984. Value and meaning in cultural resources, in Cleere, (1984b): 111.Google Scholar
Martin, F. 1994. Determining the size of museum subsidies, Journal of Cultural Economics 18: 25570.Google Scholar
McGimsey, C. 1972. Public archaeology. San Diego (CA): Academic Press.Google Scholar
McSweeney, B. 1997. The unbearable ambiguity of accounting, Accounting, Organizations and Society 22(7): 691712.Google Scholar
Micallef, F. & Peirson, G.. 1997. Financial reporting of cultural, heritage, scientific and community collections, Australian Accounting Review 7(1): 317.Google Scholar
Orians, G.H., Kunin, W.E. & Swierzbinski, J.E. (ed.). 1990. The preservation and valuation of biological resources. Seattle (WA): University of Washington Press.Google Scholar
Power, M. 1996. Introduction: from the science of accounts to the financial accountability of science, in Power, M. (ed.), Accounting and science: natural inquiry and commercial reason: 135. Cambridge: Cambridge University Press.Google Scholar
Power, M. 1997. The audit society: rituals of verification. Oxford: Oxford University Press.Google Scholar
Samuelson, R.A. 1996. The concept of assets in accounting theory, Accounting Horizons 10(1): 14757.Google Scholar
Schaafsma, C.F. 1989. Significant until proven otherwise: problems versus representative samples, in Cleere, H.F. (ed.), Archaeological heritage management in the modern world: 3851. London: Unwin Hyman.Google Scholar
Schuetze, W.P. 1993. What is an asset?, Accounting Horizons 7(3): 6670.Google Scholar
Shanks, M. & Tilley, C.. 1987. Reconstructing archaeology: theory and practice. Cambridge: Cambridge University Press.Google Scholar
Smith, L. 1993. Towards a theoretical framework for archaeological heritage management, Archaeological Review from Cambridge 12(1): 5575.Google Scholar
Smith, L. 1996. Significance concepts in Australian management archaeology, in Smith, L. & Clarke, A. (ed.), Issues in management archaeology: 6778. St Lucia: Anthropology Museum, University of Queensland. Tempus 5.Google Scholar
Sterling, R.R. 1979. Theory of the measurement of enterprise income. Houston (TX): Scholars Books.Google Scholar
Thompson, M. 1979. Rubbish theory: the creation and destruction of value. Oxford: Clarendon Press.Google Scholar
Wolnizer, P. W. 1987. Auditing as independent authentication. Sydney: Sydney University Press.Google Scholar
Young, M.D. 1992. Sustainable investment and resource use: equity, environmental integrity and economic efficiency. Paris: UNESCO.Google Scholar