Accounting for cultural heritage management : resilience, sustainability and accountability /: resilience, sustainability and accountability. (2023)

• Record Type: Book
• Further Information: Note: Michela Magliacani, Valentina Toscano.
• Authors: Magliacani, Michela; Toscano, Valentina
• 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. References. 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. References. 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 Studies—The 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. References. 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. References. 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. References. 7 Conclusions. References.
• Publisher Details: Basingstoke : Palgrave Macmillan
• Publication Date: 2023
• Extent: 1 online resource (200 pages)
• Subjects: 363.690681; Cultural property -- Management; Cultural property -- Economic aspects
• Languages: English
• ISBNs: 9783031382574
• Notes: Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.