Management and Valuation of Heritage Assets ― A Comparative Analysis Between Italy and Us

The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Loris Landriani is an associate professor at the Universita degli Studi di Napoli "Parthenope", where he teaches Business Administration. His field of research focuses on Local Public Services, with specific reference to public transportation firms and heritage assets. He has published many articles and texts on these issues.

Matteo Pozzoli is an associated professor at the Universita degli Studi di Napoli "Parthenope", where he teaches Financial Accounting. His research focuses on financial reporting for businesses and nonprofit entities. He also served as a senior staff member of the studies and research department of CNDCEC, the Italian accountants' professional association. He has published many articles and texts in these areas.