The strategic governance of the digital accounting environment: insights from virtual museums

Paolo Esposito, Alessandro Braga, Alessandro Sancino and Paolo Ricci

Meditari Accountancy Research, 2021, vol. 31, issue 2, 366-380

Abstract: Purpose - This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums. Design/Methodology/Approach - By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants. Findings - Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy. Research Limitations/Implications - The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations. Originality/Value - This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.

Keywords: Cultural heritage; Digitalization; Emotions; Accounting environment; Accounting culture; Social media; Value cocreation (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

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:eme:medarp:medar-03-2020-0837

DOI: 10.1108/MEDAR-03-2020-0837

Access Statistics for this article

Meditari Accountancy Research is currently edited by Prof Charl de Villiers and Warren Maroun

More articles in Meditari Accountancy Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().