Heritage reporting by the Australian public sector

  • Possibilities from the concepts of new public governance
  • Peir Peir Woon, Bikram Chatterjee, Carolyn J. Cordery
  • Accounting Auditing & Accountability Journal, May 2019, Emerald
  • DOI: 10.1108/aaaj-03-2015-2008

Heritage reporting in the public sector

What is it about?

We analyse the requirements for heritage reporting in the public sector in major countries and compare it to that in Australia. Existing reporting requirements are based o information and efficiency (New Public Management perspectives). We ask what would heritage reporting look like if it focused on balancing interests and quality (New Public Governance perspectives). We base a new framework for reporting heritage on the five UNESCO dimensions and their guidelines.

Why is it important?

Heritage assets are important in the public sector and to maintain our historical and cultural past. We seek to address past concerns by showing a new perspective for heritage reporting.


Professor Carolyn J Cordery
Aston University

It was good to work with Peir and Bikram on this paper, and to think more carefully about how heritage should be reported on.

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The following have contributed to this page: Professor Carolyn J Cordery