بررسی تطبیقی حسابداری دارایی‌های میراث ملی

صفرزاده, محمدحسین; عزیزی, بنیامین; زاهددوست, حمزه

doi:10.22051/jaasci.2021.37712.1640

بررسی تطبیقی حسابداری دارایی‌های میراث ملی

نوع مقاله : مقاله ترویجی

نویسندگان

¹ استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

² دانشجو دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

³ کارشناسی ارشد، گروه حسابداری، دانشکده علوم اجتماعی، دانشگاه کردستان، سنندج، ایران.

10.22051/jaasci.2021.37712.1640

چکیده

دارایی‌های میراث ملی اغلب یکی از ابزارهای مهم توسعه اقتصادی در کشور تلقی می‌شوند. با این حال، برای اندازه‌گیری این نوع دارایی‌ها و اثرات اقتصادی ناشی از آنها، ابزارها و روش‌های خاصی باید اجرا و ارزیابی شوند. از طرفی دیگر، حسابداری کلیه دارایی‌ها با توجه به ذهنی بودن آن از برخی جهات دارای نقص و کاستی است. دارایی‌های میراث ملی، از جمله دارایی‌هایی به شمار می‌رود که با توجه به ماهیت آنها، شناسایی و اندازه‌گیری آن با چالش‌های متعددی روبرو است. حسابداری این دارایی‌ها نیز نسبت به سایر دارایی‌ها دشوارتر به نظر می‌رسد و استانداردهای مربوط به شناسایی و اندازه‌گیری آنها با سایر استانداردها متفاوت است. در پژوهش حاضر تلاش شده است تا ادبیات مربوط به دارایی‌های میراث ملی و تلاش‌های صورت گرفته توسط نهادهای تدوین کننده استاندارد در سطح جهان در زمینه نحوه شناسایی و اندازه‌گیری این دارایی‌ها مورد بحث و بررسی قرار گیرد. در ایران نیز استاندارد مدون و جداگانه‌ای برای شناسایی و اندازه‌گیری این دارایی‌ها وجود ندارد و در استانداردهای 5 و 7 به صورت اشاره وار ضوابط مشخصی در نظر گرفته شده است.

کلیدواژه‌ها

عنوان مقاله [English]

Comparative study of heritage assets accounting

نویسندگان [English]

mohammad hosein safarzadeh ¹
benyamin azizi ²
Hamzeh zahedduost ³

¹ Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

² Ph.D. Student, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

³ M.Sc. Department of Accounting, Faculty of Social Sciences, Kurdistan University, Sanandej, Iran

چکیده [English]

Heritage assets are often considered as one of the significant factors of economic development in every country. However, in order to measure these types of assets and their economic influence, certain tools and methodologies should be evaluated and implemented. On the other hand, as some of their aspects are subjective, accounting for all assets encounters serious shortcomings. Heritage assets belong to a category that for having a distinct nature, their identification and measurement faces many challenges. It appears that accounting for the mentioned assets is more difficult than other types of assets, also the standards for identifying and measuring them are different from other standards. In the present study, an attempt has been made to discuss the literature on heritage assets and the efforts made by standard-setting institutions worldwide on the way of identifying and measuring these assets. In Iran, there is no systematic and separate standard for the identification and measurement of these assets, and in Standards 5 and 7, specific criteria have been considered superficially.

کلیدواژه‌ها [English]

heritage
assets or liabilities
identification
measurement

مراجع

Accounting Standards Board (ASB). (2007). Statement of principles for financial reporting: interpretation for public benefit entities. ASB Publications.

Accounting Standards Board (ASB). (2009). FRS 30Heritage assets. FRC Publications.

Barton, A. D. (2000). Accounting for public heritage facilities—assets or liabilities of the government? Accounting, Auditing & Accountability Journal, 13, 219– 235.

Barton, A. D. (2004). How to profit from defence: a study in the misapplication of business accounting to the public sector in Australia. Financial Accountability & Management, 20(3), 281-304.‏

Barton, A. D. (2005). The conceptual arguments concerning accounting for public heritage assets: a note. Accounting, Auditing & Accountability Journal, 18, 434–440.

Carnegie, G. D., & Wolnizer, P. W. (1996). Enabling accountability in museums. Museum Management and Curatorship, 15(4), 371-386.‏

Carnegie, G. D., & Wolnizer, P. W. (1995). The financial value of cultural, heritage and scientific collections: an accounting fiction. Australian Accounting Review, 5(9), 31-47.‏

Ellwood, S. (2003). Bridging the GAAP across the UK public sector. Accounting and Business Research, 33(2), 105-121.‏

Ellwood, S. (2009). Accounting for (a) public good: public healthcare in England. Financial Accountability & Management, 25(4), 411-433.‏

Ellwood, S., & Newbury, S. (2006). A bridge too far: a common conceptual framework for commercial and public benefit entities. Accounting and Business Research, 36(1), 19-32.‏

Ellwood, S., & Greenwood, M. (2016). Accounting for heritage assets, Does measuring economic value "kill the cat"?. Critical Perspective on Accounting, 38, 1-13.

European System of Accounts (ESA) (2010) - Eurostat (2010).

Ferri, P., & Zan, L. (2014). Ten years after: The rise and fall of managerial autonomy in Pompeii. Critical Perspectives on Accounting, 25(4-5), 368-387.‏

Financial Reporting Council (FRC). (2013). FRS 102 The financial reporting standard applicable in the UK and the Republic of Ireland.

Getty Conservation Institute (1999). In R. Mason (Ed.), Economics and heritage conservation Los Angeles: Getty Conservation Institute.

Getty Conservation Institute (2000). In E. Avrami, & R. Mason (Eds.), Values and heritage conservation Los Angeles: Getty Conservation Institute.

Getty Conservation Institute (2002). In M. De la Torre (Ed.), assessing the values of cultural heritage Los Angeles: Getty Conservation Institute.

Government Finance Statistics Manual (GFSM) (2014). IMF (2014).

Hines, R. D. (1988). Financial accounting: in communicating reality, we construct reality. Accounting, organizations and society, 13(3), 251-261.‏

Hodges, R., & Mellett, H. (2003). Reporting public sector financial results. Public Management Review, 5(1), 99-113.‏

Hood, C. (1991). A public management for all seasons? Public administration, 69(1), 3-19.‏
Hood, C. (1995). The “new public management” in the 1980s: Variations on a theme. Accounting, organizations and society, 20(2-3), 93-109.‏

Hooper, K. C., Kearins, K. N., & Green, R. (2005). Knowing the price of everything and the value of nothing: accounting for heritage assets. Accounting, Auditing and Accountability Journal, 62, 181–184.

International Public Sector Accounting Standards (IPSAS, 17). “Property, plant and equipment”.

International Public Sector Accounting Standards (IPSAS, 31). “Intangible assets”.

Lapsley, I. (2009). New public management: The cruellest invention of the human spirit? 1. Abacus, 45(1), 1-21.‏

Mautz, R. K. (1988). Monuments, mistakes and opportunities. Accounting Horizons, 2(2), 123-128.‏

Micallef, F., & Peirson, G. (1997). Financial reporting of cultural, heritage, scientific and community collections. Australian Accounting Review, 7(13), 31-37.‏

Napier, C. J., & Giovannoni, E. (2021). Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019. The British Accounting Review, 53(2), 100944.

Pallot, J. (1990). The nature of public assets: a response to Mautz. Accounting Horizons, 4(2), 79-85.

Public Sector Accounting Standards in Iran (standard 5): "Tangible assets". (In Persian)

Public Sector Accounting Standards in Iran (standard 7): "Intangible assets". (In Persian)

System of National Accounts (SNA) (2008) - UN (2008).

Wild, S. (2013). Accounting for Heritage, Cultural and Community Assets–Alternative Metrics from a New Zealand Māori Educational Institution. Australasian Accounting, Business and Finance Journal, 7(1), 3-22.‏

Zan, L. (2002). Renewing Pompeii, year zero. Promises and expectations from new approaches to museum management and accountability. Critical perspectives on accounting, 13(1), 89-137.‏