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TOWARDS GOOD GOVERNANCE OF HERITAGE MANAGEMENT SYSTEMS: POSSIBLE ROLE OF ACCOUNTING
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Nabiela Noaman 
, Johan Christiaens , Hassan Ouda, Dina El Mehelmy
Abstract
This study contributes to the debate on what constitutes “good governance in the heritage sector” by identifying and testing measurable determinants for good governance (GG) of heritage management (HM), with special attention to financial management and accountability. The deductive approach is used to discern the determinants, while Lawshe (1975) method is used to quantify the results of the content validity. The checklist applicability is investigated, by comparing the appropriated determinants to the practices of the pioneer countries mainly, England and Australia. The compliance of Egypt with GG of HM is assessed to identify the variation in GG of HM between developed and less-developed countries. The results of which reveal much deficiencies and flaws in Egypt’s heritage governance and management and the urgent need for reform.
Keywords: Good-Governance, Heritage Management Systems, Accounting, Financial Management, Accountability, England, Australia & Egypt
JEL Classification: D73, G30, H11, H83, L32, L44, M40, M48
Received: 28.01.2018
Accepted: 12.04.2018
Published online: 29.05.2018
How to cite this paper: Noaman, N., Christiaens, J., Ouda, H., & El Mehelmy, D. (2018). Towards good governance of heritage management systems: Possible role of accounting. Corporate Ownership & Control, 15(3-1), 239-259. https://doi.org/10.22495/cocv15i3c1p8
