Theoretical Perspectives and Approaches for Social Inclusion In Cultural Institutions

Maria-Gabriella Baldarelli () and Eleonora Cardillo ()
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Maria-Gabriella Baldarelli: University of Bologna
Eleonora Cardillo: University of Catania

Chapter Chapter 4 in Accounting and Accountability for Social Inclusion, 2026, pp 57-70 from Springer

Abstract: Abstract Cultural institutions move in the perspective of realizing an inclusive action, through certain behaviors that can strengthen or discourage access and sharing. From an accounting and managerial perspective, paying attention to stakeholders—especially in institutions that fulfill a specific social role, such as cultural organizations or museums—requires acknowledging their interests and needs as a moral and ethical responsibility. This action should involve a closer link between individuals and their involvement. In the introduction, the chapter underscores the importance of generating and disseminating social value for users and the wider community, framing this objective within an accounting and accountability perspective that enables cultural institutions to assess, measure, and communicate their social impact. Several sections present some theoretical approaches and frameworks (Museum as agent of social inclusion; Nature Based Solutions Approach and Innovation technology in art institutions) that can be adopted in the context of cultural institutions. They provide logics and tools to improve management and social inclusion by supporting the attractiveness of the museum.

Keywords: Social inclusion; Cultural institutions; Agent; Nature based solutions approach; Innovation technology; Accounting; Value creation; Vulnerability; Responsibility; Social exclusion; Heritage; Inclusive museum; Social change; Regeneration; Exclusion; Community; Ecosystem; Participation; Art sharing; Digitalization; Experience; Enjoyment; Visitors; Accessibility; Networks; Challenges; Dialogue; Stakeholders; Well-being; Culture (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-3-032-09271-7_4

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