Preserving history through accounting: valuation and disclosure of archaeological sites and artefacts in the Malaysian public sector

The lack of efficient policy on valuing heritage assets (HA) impedes reporting these valuable country resources in the public sector’s financial statements. Delay in the valuation process of the artefacts collected through the archaeological work hinders historical information to be disseminated to...

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Bibliographic Details

Main Authors:	Kamaluddin, Amrizah, Rosli, Mohamad Hafiz, Abdul Rahim, Memiyanty
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2025
Subjects:	HB Economic Theory. Demography Value. Utility. Value added
Online Access:	https://ir.uitm.edu.my/id/eprint/122504/1/122504.pdf https://ir.uitm.edu.my/id/eprint/122504/ https://apmaj.uitm.edu.my/
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