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Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale

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  • Maria Bergamin Barbato
  • Chiara Mio

Abstract

The Venice Biennale, founded in 1893, is situated within the cultural sphere, covering work ranging from art, architecture, dance, music and theatre to cinema (the world-known 'Venice Film Festival'). Throughout its life, the Biennale has experienced very troubled times, being involved in controversy, as well as undergoing significant legal and organisational changes, in particular, the transition from a public body to private one at the end of the 1990s. Dramatic changes have also affected the accounting data collection system utilised by the Biennale, which has developed from a system concerned with providing information for fulfilling specific legal provisions to one comprising a subsystem which has progressively evolved to aid the corporate strategic decision-making process. This paper critically and systematically reviews the evolution of the accounting system and management control within the Biennale. It will examine how new information requirements over the years have driven the information-accounting system to change and, in turn, how the system has been influenced by the historical setting within which the decisions were made. We also provide some thoughts regarding the future development of such systems.

Suggested Citation

  • Maria Bergamin Barbato & Chiara Mio, 2007. "Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 187-208.
    • Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:187-208
    DOI: 10.1080/09585200601127871
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    Cited by:

    1. Per Ståle Knardal & Trond Bjørnenak, 2020. "Managerial characteristics and budget use in festival organizations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 379-402, December.
    2. Joseph Lampel & Alan D. Meyer, 2008. "Guest Editors’ Introduction," Journal of Management Studies, Wiley Blackwell, vol. 45(6), pages 1025-1035, September.

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