The chapter contributes to the current debate on universities’ heritage assets (UHA) value measurement by shedding light on the potential role that accounting, and reporting can play in this context. This study provides an in-depth discussion on the existing taxonomies of values for heritage assets and focuses on economic and monetary values. An original vision is used to critically observe the accounting for UHA in light of the third mission of universities.

Valuing Universities’ Heritage Assets in Light of the Third Mission of Universities.

Laura corazza
;
Maurizio Cisi;Simone Domenico Scagnelli
2020

Abstract

The chapter contributes to the current debate on universities’ heritage assets (UHA) value measurement by shedding light on the potential role that accounting, and reporting can play in this context. This study provides an in-depth discussion on the existing taxonomies of values for heritage assets and focuses on economic and monetary values. An original vision is used to critically observe the accounting for UHA in light of the third mission of universities.
Management, Participation and Entrepreneurship in the Cultural and Creative Sector
Springer
33
59
978-3-030-46796-8
Laura corazza, Maurizio Cisi, Simone Domenico Scagnelli
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2318/1742462
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