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
2020-01-01
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.
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