Cultural Heritage Under a Managerial-Accounting Perspective

Michela Magliacani ()
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Michela Magliacani: University of Pavia

Chapter Chapter 2 in Accounting for Cultural Heritage Management, 2023, pp 11-52 from Springer

Abstract: Abstract A knowledgeknowledge of cultural institutions from an accountingaccounting and managerial perspective is essential to preserving and enhancing a community’s cultural heritagecultural heritage. In what ways does cultural heritage affect the lives of current and future generations? However, do cultural institutions recognize that they are organizations? This chapter provides some insights based on case studiescase studies regarding the managementmanagement of cultural heritage in an Italian smart city—Pavia—located in the region of Lombardy.

Keywords: Cultural heritage; Value cocreation; Cultural and creative production ecosystem; Value added statement; Measurement and reporting (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_2

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DOI: 10.1007/978-3-031-38257-4_2

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