Conclusions

Michela Magliacani ()
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Michela Magliacani: University of Pavia

Chapter Chapter 7 in Accounting for Cultural Heritage Management, 2023, pp 191-194 from Springer

Abstract: Abstract The theoretical and empirical contributions proposed in this study have shown how cultural organizationscultural organizations need accountingaccounting knowledgeknowledge to make rational and responsible decisions and, consequently, to operate in compliance with the principles of economic, social, and environmental sustainabilitysustainability. This requires capacity-building processes concerning not only strategic thinkingstrategic thinking and planning, managementmanagement control, based on cost accounting and performance indicators but also community engagementcommunity engagement and networking. The technicality must not be an end in itself, but it aims to provide useful information for managing cultural heritage by sustainable, resilient, accountable organizations, regardless of their public or private institutional form.

Keywords: Accounting knowledge; Capacity building; Sustainability; Community engagement; Networking (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-38257-4_7

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DOI: 10.1007/978-3-031-38257-4_7

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