In Italy, recent normative changes towards accrual accounting have asked universities to measure and disclose their cultural heritage assets. The switch from “pure” financial accounting requirements cash-based, to a more mature accrual accounting system (Agasisti, Catalano, & Erbacci, 2017), posed the challenge of the intellectual capital accounting and measurement (Guthrie, Ricceri, & Dumay, 2012). The […]