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Accounting for heritage assets: Thomas Holloways picture collection, 1881-2019
حسابداری برای دارایی های میراث: مجموعه عکس توماس هالووی، 1881-2019-2021 In recent years, there has been a debate about whether the owners of “heritage assets”
should include them on their balance sheets. We present a longitudinal study of the
collection of 77 pictures donated by Thomas Holloway to Royal Holloway College between
1881 and 1883. We draw on archival material to analyze accounting practices for Holloways picture collection, finding that the collection remained effectively invisible as an
accounting object until 1999, when accounting requirements for heritage assets were first
applied. We use Jean Baudrillards “orders of simulacra” to study the relationship between
accounting signs and their referents, and we draw on Bruno Latours notion of “matters of
concern” to investigate how changes in the accounting sign render the referent a
complicating, agitating and provoking “matter” in different ways. The Royal Holloway
financial statements currently present the picture collection by an accounting sign that we
suggest is a “counterfeit” (signifying the money that could, counterfactually, be made from
selling the paintings) but not a “simulation” (creating a hyperreality detached from the
referent). This relationship between the sign and the referent makes up the ontological
status of “assets” in accounting reports, rendering assets capable of triggering actual
(rather than hyperreal) material effects.
keywords: دارایی های میراث | توماس هالووی | نقاشی ویکتوریا | کالج سلطنتی هالووی | تقلبی | شباهت | گزارش مالی | حساب های دانشگاه | Heritage assets | Thomas Holloway | Victorian painting | Royal Holloway College | Counterfeit | Simulacrum | Financial reporting | University accounts |
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