Is archaeological valuation an accounting matter?

Carman, John; Carnegie, Garry D.; Wolnizer, Peter W.

doi:10.1017/s0003598x00087937

Cited by 27 publications

(18 citation statements)

References 11 publications

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“…The max is the current planned installed capacity [25]. Tc (5,6,10) The original plan is 5 years [26]. According to the WCD Survey, about 40% of the delayed projects show a 1-year delay; 5% show a 5-year delay [1].…”

Section: Ibidmentioning

confidence: 99%

An empirical application of probabilistic cost–benefit analysis: three case studies on dams in Malaysia, Nepal and Turkey

Morimoto¹

2007

Int. J. SDP

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This paper empirically applies cost-benefit analysis (CBA) to much debated hydropower projects in Malaysia, Nepal and Turkey. The study selects an interesting mixture of cases, as the main characteristics of each dam, the geographical locations of each dam, and the development stage of each country differ. The study brings together all the major issues attached to each hydropower project and estimates the quantitative impacts of these controversial dams. The CBA model in this study takes into account the premature decommissioning of dams and the correlation between the parameters of generation capacity, total construction cost, and construction period. The mean cumulative net present value (NPV) at the 100th year of the analysis with the 5% discount rate for the Sharada-Babai Dam in Nepal shows a positive figure, whereas the mean cumulative NPV after 100 years for both the Bakun Dam in Malaysia and the Ilisu Dam in Turkey are negative. The mean cumulative NPV for Sharada-Babai becomes negative when the pure rate of time preference is larger than 6%; for Bakun and Ilisu, it converges to zero as the pure rate of time preference becomes larger. The sensitivity analysis shows the dominant positive impact of the generation capacity parameter on NPV for Bakun, and the parameter expressing initial expected increase in economic output for Sharada-Babai and Ilisu.

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Section: Ibidmentioning

confidence: 99%

An empirical application of probabilistic cost–benefit analysis: three case studies on dams in Malaysia, Nepal and Turkey

Morimoto¹

2007

Int. J. SDP

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“…Although there are many studies on how to place values on archaeological sites, there is no simple conclusion for this argument (Carman et al [12]; Carver [11]; Darvil et al [13]; Lipe [14]; Schaafsma [15]). …”

Section: Ac (Accident Cost)mentioning

confidence: 99%

Three applications of dams in Nepal, Malaysia, and Turkey

Morimoto¹

2007

WIT Transactions on Ecology and the Environment, Vol 103

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This paper empirically applies cost benefit analysis to much debated hydropower projects in Malaysia, Nepal and Turkey. The study selects an interesting mixture of cases, as main characteristics of each dam, geographical locations of each dam, and the development stage of each country differ. The study brings together all the major issues attached to each hydropower project and estimates the quantitative impacts of these controversial dams. The cost benefit analysis model in this study takes into account of premature decommissioning of dams and the correlation between the parameters of generation capacity, total construction cost and construction period. The mean cumulative net present value at the 100 th year of the analysis with the 5% discount rate for Sharada-Babai dam in Nepal shows a positive figure, whereas the mean cumulative net present value after 100 years for both Bakun dam in Malaysia and Ilisu dam in Turkey are negative. The mean value of the cumulative net present value for Sharada-Babai becomes negative when the pure rate of time preference is larger than 6%; for Bakun and Ilisu, converge to zero as pure rate of time preference becomes larger. The sensitivity analysis shows the dominant positive impact of the generation capacity parameter on net present value for Bakun; and the parameter expressing initial expected increase in economic output for Sharada-Babai and Ilisu.

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“…Rather, it should be understood that such resources, which possess heritage, cultural scientific, educative, recreational and other nonfinancial values, are 'unstable' when they are misclassified, through recognition as 'assets', in statements of financial position (Thompson 1979;Carman 1996;Carman et al 1999). In other words, durable, long-lasting community resources are treated as transient financial resources through what is, in effect, a miscategorising of those resources on their recognition as 'assets' in general purpose financial reports.…”

Section: Are 'Community Assets' Financial Resources Of Local Governmementioning

confidence: 99%

Promoting Accountability in Municipalities

Carnegie¹

2005

Aust J Pub Admin

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Local government financial reporting reforms in Australia in the late 1980s and early 1990s were promoted on the basis of usefulness for decision making and for enhanced accountability purposes. Persistent criticisms of these reforms continue to be made, including those made by councillors and other ratepayers who often appear to find such information to be too narrow, too complex and often bewildering. A case is made for rethinking the present mentality, requirements and practices, especially with respect to the contrived recognition of ‘community assets’. Instead, an emphasis is placed on advancing broad‐scope accountability and meaningful financial reporting. To this end, the disclosure of a set of factual, reliable and interpretable indicators is proposed to enable a broader, more functional notion of accountability to be applied in Australian local government within prevailing social and organisational contexts. This contribution seeks to present a series of views, questions and proposals that are strictly concerned with ‘promoting accountability in municipalities’ (PAM).

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Is archaeological valuation an accounting matter?

Abstract: How can a value be put on the past? This article promotes discussion of how archaeologists and museum curators are being forced into providing valuations for their ‘resource’ and collections, and conforming to accounting practices.

Cited by 27 publications

References 11 publications

An empirical application of probabilistic cost–benefit analysis: three case studies on dams in Malaysia, Nepal and Turkey

An empirical application of probabilistic cost–benefit analysis: three case studies on dams in Malaysia, Nepal and Turkey

Three applications of dams in Nepal, Malaysia, and Turkey

Promoting Accountability in Municipalities

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