The Resilience in Cultural Heritage Management: Which Role for Accounting?

Michela Magliacani () and Valentina Toscano ()
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Michela Magliacani: University of Pavia
Valentina Toscano: University of Milano-Bicocca

Chapter Chapter 5 in Accounting for Cultural Heritage Management, 2023, pp 137-174 from Springer

Abstract: Abstract Defining “resilience”resilience is not an easy task. There are different interpretations of the concept in the literature. Even more challenging is the measurementmeasurement of resilience and the identification of an organization that possesses this characteristic from one that does not. Globally, the spread of COVID-19COVID-19 impacted a number of organizations, including cultural organizationscultural organizations both public and private, causing buildings to be inaccessible to visitors. This chapter attempts to understand, in particular, how Italian University Museums and Italian Corporate Museums responded to the COVID-19 pandemic emergencyemergency during the lockdown. Did they prove to be resilient? In which ways has accountingaccounting for organizational resilience played a role?

Keywords: Cultural heritagecultural heritage; Resilienceresilience; Accountingaccounting; MuseumsMuseums; TechnologyTechnology (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/978-3-031-38257-4_5

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