Which Accountability for the Ecomuseum: A “Community” Governance Scorecard Model

Michela Magliacani
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Michela Magliacani: University of Pavia

Chapter 6 in Managing Cultural Heritage: Ecomuseum, Community Governance and Social Accountability, 2015, pp 93-107 from Palgrave Macmillan

Abstract: Abstract The lack of a management accounting study on the ecomuseum, combined with the main findings of the empirical research carried out in this work, leads to draw attention to the governance principles and methods. According to the CSR framework, this chapter provides a social accountability model suitable to make the ecomuseum accountable towards its shareholder: the local community. This model has a structure similar to the Integrated Governance Scorecard one, containing two more dimensions (legitimacy/voice and vitality) than the classic ones (compliance, performance, risk and knowledge). These variations are connected with the “cultures of accountability” applied to the cultural heritage sectors.

Keywords: Social Capital; Corporate Governance; Cultural Heritage; Social Accountability; Political Accountability (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-48155-9_6

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DOI: 10.1057/9781137481559_6

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