Using Accounting for Managing Cultural Heritage

Michela Magliacani ()
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Michela Magliacani: University of Pavia

Chapter Chapter 3 in Accounting for Cultural Heritage Management, 2023, pp 53-84 from Springer

Abstract: Abstract How does accountingaccounting contribute to the managementmanagement of cultural heritagecultural heritage? In cultural organizationscultural organizations, how can accounting systems be designed to facilitate rational and responsible decision-making? What are the preconditions for starting such a process of building inter- and intraorganizational accounting knowledgeknowledge? A theoretical and practical approach is adopted to answer these questions. Through simulations for cultural organizations, the basic concepts of managerial control, budgeting, and cost accounting are described and applied. The use of accounting for the start-up of cultural networks will be examined through a critical case study.

Keywords: Strategic planning and thinking; SWOT analysis; Cultural budgeting; Cultural cost accounting; Balanced scorecard (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_3

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DOI: 10.1007/978-3-031-38257-4_3

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