Accounting For Cultural Heritage Management

The transformative role of culture, its ability to create value for the benefit of current and future generations, is widely recognized by academics of many disciplines, professionals and policymakers. Notwithstanding, how culture can be a driving force for economic growth, a source of welfare and tools for social inclusion, still deserves to be investigated at various levels, starting with local communities. This book attempts to explain the relevance of accounting knowledge for managing cultural heritage by sustainable, resilient, accountable organizations, regardless of their public or private institutional form. This book aims at understanding the role of cultural heritage in the economy, in society and in facing the new challenges deriving from the enactment of the UN Sustainable Development agenda, as well as the pandemic emergency from COVID-19. It adopts a managerial accounting studies approach to provide answers that can be applied in any organizational context. The results achieved from the field research are critically discussed under the theoretical frameworks referring to the theory of value and its creation. From the findings and their discussion, a conceptual model based on empiricism is proposed for managing cultural heritage of communities under sustainable perspective, even in times of crisis. It will be essential reading for academics and students of cultural heritage management, sustainability and crisis management in organisations.

The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Cultural Heritage is a systematic, interdisciplinary examination of cultural heritage, which provides an up-to-date view of the field by drawing on various disciplines. The book offers a thorough, structured review of extant literature on heritage in tourism and pertinent challenges for cultural heritage. This book offers new ways of looking at cultural heritage assets against a backdrop of increasing economic and environmental pressures. It comprises a number of sections that each examine cultural heritage from the perspective of ethics and values, community relations and development, cultural entrepreneurship, economic viability and conservation, methodologies, impacts of tourism research, consumption, and urban and immaterial heritage. Encompassing global research perspectives from public management, visual culture, environmental management, and cultural entrepreneurship, Cultural Heritage is a crucial text for those working or interested in the heritage field.

Heritage as a field of research and collective action has emerged only in the last 40 years, spurred by the 1972 Unesco World Heritage Convention. Conservation was the touchstone discipline of the field, but the highly interdisciplinary nature of heritage has brought in a wide diversity of perspectives that has sometimes posed challenges to mutual understanding. Since the 1990s, heritage studies has emerged as a distinct academic field, and practices and rhetoric drawn from mainstream corporate management and strategic planning have become widespread. Based on fifteen years of field work done by a group of scholars at the Department of Management, University of Bologna, this book is an in-depth investigation of management practices rather than policies, based on a variety of case studies from around the world. The authors take the issue of management in heritage seriously, but also take into account the role of other disciplines within heritage organizations. In particular, they focus on sustainability in terms of financial resources, human resources, knowledge management, and the relationship with the audience and communities of scholars. The book opens with a methodological introduction that discusses what it means to do research on management, and why international comparative research is essential. The body of the text engages issues of heritage and management through five distinct analytical lenses: management and the process of change, institutional settings and business models, change and planning, the Heritage Chain, and the space between policy and practice. Each of these five sections includes a chapter introducing the analytical framework and possible implications, followed by case histories from China, Italy, Malta, Turkey, and Peru. The book ends with a chapter of concluding reflections.

Managing Cultural Heritage explores managerial and governance issues within the cultural heritage sector, with particular regard to the ecomuseum. Moreover, a social accountability model is supplied to ecomuseums in order to be accountable towards its shareholder, the local community.

Archives, museums, and libraries are pivotal to the management and preservation of any society's heritage. Heritage assets should be systematically managed by putting in place proper policies, maintenance procedures, security and risks measures, and retrieval and preservation plans. The Handbook of Research on Heritage Management and Preservation is a critical scholarly resource that examines different aspects of heritage management and preservation ranging from theories that underline the field, areas of convergence and divergence in the field, infrastructure and the policy framework that governs the field, and the influence of the changing landscape on practice. Featuring coverage on a broad range of topics, such as community involvement, records legislation, and collection development, this book is geared towards academicians, researchers, and students seeking current research on heritage management and preservation.

Managing Cultural Heritage explores managerial and governance issues within the cultural heritage sector, with particular regard to the ecomuseum. Moreover, a social accountability model is supplied to ecomuseums in order to be accountable towards its shareholder, the local community.