Biết "giá của mọi thứ và giá trị của không có gì": kế toán tài sản di sản
Tóm tắt
Bài báo này nhằm mục đích xem xét các lập luận khái niệm liên quan đến việc kế toán tài sản di sản và sự kháng cự của một số bảo tàng New Zealand đối với việc định giá bắt buộc các tài sản của họ.
Thành chứng được thu thập từ các báo cáo thường niên của bảo tàng, phỏng vấn và thông tin cá nhân với đại diện của Viện Kế toán viên Công chứng New Zealand (ICANZ) và một loạt các bảo tàng New Zealand.
Yêu cầu của ICANZ rằng các tài sản di sản phải được kế toán theo cách tương tự như các tài sản khác được cho là xuất phát từ một lý trí quản lý, mà ở đó, trong việc ủng hộ tính trung lập của lĩnh vực, giả định một lập trường không gặp vấn đề gì đối với bản chất và hoàn cảnh cụ thể của các bảo tàng và các tài sản của chúng. Kháng cự trước sự áp đặt tiêu chuẩn, các bảo tàng vùng của New Zealand thể hiện một bản sắc gắn bó mạnh mẽ hơn với những khái niệm về giá trị thẩm mỹ, văn hóa và xã hội ngầm trong việc bảo tàng, hơn là mối bận tâm với giá trị kinh tế của các tài sản của họ. Các nhà quản lý và kế toán bảo tàng thích tập trung vào những nhiệm vụ mà họ cho là quan trọng hơn liên quan đến việc bảo tồn, gìn giữ và duy trì các tài sản di sản, hơn là chuyển hướng các quỹ hạn chế cho những gì mà họ thấy là một bài tập học thuật trong kế toán.
Bài báo chỉ ra một số khó khăn vốn có trong việc áp dụng một hình thức tiêu chuẩn kế toán đồng nhất cho các thực thể và tài sản khác nhau về mục đích và bản chất.
Từ khóa
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