Managing the Complexity through New Forms of Financial Reporting: A Multiple Case Study on Italian Public Museums

Virginia Milone and Simone Pizzi
Additional contact information
Virginia Milone: Dipartimento di Economia, Management e Diritto dell’Impresa, Università di Bari, 70121 Bari, Italy
Simone Pizzi: Dipartimento di Scienze dell’Economia, Università del Salento; 73110 Lecce, Italy

Administrative Sciences, 2019, vol. 9, issue 4, 1-14

Abstract: During recent years, an increasing number of studies have started to discuss the introduction of new form of reports in public administration. Furthermore, the attention paid by academics has been favoured by the introduction of a new form of regulation by policy makers. Specifically, a large part of these studies has regarded the heritage sector due to its high degree of complexity. The attention paid to the heritage sector has been driven by the existence of asymmetries between the value of cultural assets and the profitability of institutions. According to this evidence, the aim of this paper is to evaluate the effectiveness of the Italian Integrated Economic Report (IER). Our research highlights that the adoption of managerial reports, such as the IER, could provide useful insights for policy makers in order to invest their financial resources in a more effective way.

Keywords: museums; heritage management; reporting; state owned enterprises (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.mdpi.com/2076-3387/9/4/95/pdf (application/pdf)
https://www.mdpi.com/2076-3387/9/4/95/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jadmsc:v:9:y:2019:i:4:p:95-:d:297112

Access Statistics for this article

Administrative Sciences is currently edited by Ms. Nancy Ma

More articles in Administrative Sciences from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().