Accounting for cultural heritage management : resilience, sustainability and accountability / Michela Magliacani, Valentina Toscano.

Format:

Book

Author/Creator:

Magliacani, Michela, author.

Toscano, Valentina, author.

Contributor:

ProQuest ebook central

George Clapp Vaillant Book Fund.

Series:

PALGRAVE PIVOT.

Language:

English

Subjects (All):

Cultural property--Management.

Cultural property.

Cultural property--Economic aspects.

Physical Description:

1 online resource (xx, 197 pages) : illustrations

Place of Publication:

Cham : Palgrave Macmillan, [2023]

Contents:

1 Introduction: Research Aims, Methodology, and Design

References

2 Cultural Heritage Under a Managerial-Accounting Perspective

2.1 Introduction

2.2 The Managerial Features of Cultural Organizations

2.2.1 Community of People, Organization, Decisionmaking/ Responsibility

2.2.2 Legal Form

2.2.3 Mission and Objectives

2.2.4 Assets

2.2.5 The Creation Processes

2.3 Value Cocreation

2.4 The Multidimensional Created Value: Measurement and Reporting

2.4.1 Economic Value: How to Measure and Report?

2.4.2 The Sociocultural Value: How to Measure and to Report?

2.4.3 The Case of the Civic Museums of Pavia (Lombardy)

2.5 The Cultural and Creative Production Ecosystem

2.5.1 The Museum of Electrical Technology of Pavia (Lombardy)

2.6 Final Remarks

3 Using Accounting for Managing Cultural Heritage

3.1 Introduction

3.2 Strategic Thinking and Planning

3.3 The Balanced Scorecard for Cultural Organizations

3.4 The Roadmap of Cultural Value Creation

3.4.1 The Case of the Cultural Rural Network Project

3.5 The Budgeting and Cost Accounting for Cultural Organizations

3.5.1 Cultural Budgeting

3.5.2 Cultural Cost Accounting

3.6 Final Remarks

4 Cultural Heritage and Sustainable Development: How Does Accounting Matter?

4.1 Introduction

4.2 Culture for the Agenda 2030

4.3 The European and Italian Guidelines

4.4 The UNESCO Culture 2030 Indicators

4.5 Accounting and Sustainability: Multiple Case StudiesThe European and Italian Capital Cities of Culture

4.5.1 Overview

4.5.2 Methodology

4.5.3 Results

4.5.4 Discussion

4.6 Final Remarks

5 The Resilience in Cultural Heritage Management: Which Role for Accounting?

5.1 Introduction

5.2 The Notion of Resilience in Management Studies

5.3 Digital Technologies for Resilience

5.3.1 The Lessons from the Italian Universities Museums During the COVID-19 Pandemic

5.3.2 The Experience of the Italian Association of Corporate Archives and Museums

5.4 Final Remarks

6 Resilience, Sustainability, and Accountability: Conceptual Propositions

6.1 Introduction

6.2 Cultural Heritage and Resilience

6.3 Cultural Heritage and Sustainability

6.4 Cultural Heritage and Accountability

6.5 Final Remarks: A Conceptual Model

7 Conclusions

References.

Notes:

Includes bibliographical references and index.

Electronic reproduction. Ann Arbor, MI Available via World Wide Web.

Online resource; title from PDF title page (SpringerLink, viewed September 13, 2023).

Local Notes:

Acquired for the Penn Libraries with assistance from the George Clapp Vaillant Book Fund.

Other Format:

Print version:

ISBN:

9783031382574

3031382579

Publisher Number:

99994836503

Access Restriction:

Restricted for use by site license.