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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.
In Italy, the debate about the reform process, that has involved
the water sector for several years, cannot be considered concluded.
It seems exclusively ideological and often it does not consider the
business administration perspective, which certainly could make a
contribution to the solution of different problems. Politicians and
researchers, for example, show very little interest for the
economic and financial performance of water utility firms, focusing
almost exclusively on the different ways for providing the services
or on the ownership structure. This work analyzes the variables
characterizing the outsourcing process in the water sector. It also
explores the connection of such variables with the performance of
companies and local government authorities involved in the delivery
process. Subsequently, the work explains the results of an
exploratory analysis of different cases in the international
context, making also a comparison about the performance. Lastly,
the work verifies the existence of some best practices and
evaluates the adaptability of these best practices in the Italian
context.
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