IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v31y2024i3p2260-2276.html
   My bibliography  Save this article

Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports

Author

Listed:
  • Mara Cerquetti
  • Domenico Sardanelli
  • Concetta Ferrara

Abstract

In the context of increasing attention on museum sustainability, this research adopts a dictionary‐based, content‐analysis approach to measure the degree of sustainability disclosed in European museum annual reports and similar documents. The analysis is carried out through the lens of institutional theory, assuming that the presence of formal and informal regulations positively affects the level of sustainability in annual reporting practices. Furthermore, the paper discusses the level of sustainability disclosed by different types of museums and the impact of the COVID‐19 pandemic on the extent of sustainability‐oriented reporting. The article compares top public museums in the UK and France, the European countries where accountability practices are most deeply rooted for legal and cultural reasons, and where the most visited museums in the world are located. The findings show that the type of museum and the country significantly affect the ESG (Environmental, Social, and Governance) score, whereas mentioning COVID‐19 or the year of publication does not.

Suggested Citation

  • Mara Cerquetti & Domenico Sardanelli & Concetta Ferrara, 2024. "Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2260-2276, May.
    • Handle: RePEc:wly:corsem:v:31:y:2024:i:3:p:2260-2276
    DOI: 10.1002/csr.2689
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.2689
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.2689?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ashlee Humphreys & Rebecca Jen-Hui Wang & Eileen FischerEditor & Linda PriceAssociate Editor, 2018. "Automated Text Analysis for Consumer Research," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 44(6), pages 1274-1306.
    2. Alpa Dhanani & Ciaran Connolly, 2012. "Discharging not‐for‐profit accountability: UK charities and public discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(7), pages 1140-1169, September.
    3. Garry D. Carnegie & Peter W. Wolnizer, 1996. "Enabling accountability in museums," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 9(5), pages 84-99, December.
    4. Marta Dell’Ovo & Federico Dell’Anna & Raffaella Simonelli & Leopoldo Sdino, 2021. "Enhancing the Cultural Heritage through Adaptive Reuse. A Multicriteria Approach to Evaluate the Castello Visconteo in Cusago (Italy)," Sustainability, MDPI, vol. 13(8), pages 1-29, April.
    5. Brendan O'Dwyer & Jeffrey Unerman, 2010. "Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 451-471.
    6. Ting Ling Wei & Howard Davey & David Coy, 2008. "A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 9(1), pages 29-51, June.
    7. Luca Bambagiotti-Alberti & Giacomo Manetti & Barbara Sibilio-Parri, 2016. "The Quality of Annual Reporting by Italian Museums: An International Comparison," International Journal of Public Administration, Taylor & Francis Journals, vol. 39(14), pages 1159-1170, December.
    8. Laura Di Pietro & Roberta Guglielmetti Mugion & Maria Francesca Renzi & Martina Toni, 2014. "An Audience-Centric Approach for Museums Sustainability," Sustainability, MDPI, vol. 6(9), pages 1-18, August.
    9. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
    10. Luisa Errichiello & Roberto Micera, 2018. "Leveraging Smart Open Innovation for Achieving Cultural Sustainability: Learning from a New City Museum Project," Sustainability, MDPI, vol. 10(6), pages 1-23, June.
    11. Khwaja Naveed & Fahad Khalid & Cosmina Lelia Voinea, 2023. "Board gender diversity and corporate green innovation: An industry‐level institutional perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 755-772, March.
    12. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    13. Pilar Rivero & Iñaki Navarro-Neri & Silvia García-Ceballos & Borja Aso, 2020. "Spanish Archaeological Museums during COVID-19 (2020): An Edu-Communicative Analysis of Their Activity on Twitter through the Sustainable Development Goals," Sustainability, MDPI, vol. 12(19), pages 1-21, October.
    14. Izabela Luiza Pop & Anca Borza, 2016. "Factors Influencing Museum Sustainability and Indicators for Museum Sustainability Measurement," Sustainability, MDPI, vol. 8(1), pages 1-22, January.
    15. Moro, Sérgio & Pires, Guilherme & Rita, Paulo & Cortez, Paulo, 2019. "A text mining and topic modelling perspective of ethnic marketing research," Journal of Business Research, Elsevier, vol. 103(C), pages 275-285.
    16. Suaini Othman & Faizah Darus & Roshayani Arshad, 2011. "The influence of coercive isomorphism on corporate social responsibility reporting and reputation," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(1), pages 119-135, March.
    17. repec:eme:jaar00:09675420810886114 is not listed on IDEAS
    18. Ebrahim, Alnoor, 2003. "Accountability In Practice: Mechanisms for NGOs," World Development, Elsevier, vol. 31(5), pages 813-829, May.
    19. Quick, Reiner, 2008. "Voluntary Sustainability Reporting Practices in Germany: A Study on Reporting Quality," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35699, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    20. Katriina Soini & Joost Dessein, 2016. "Culture-Sustainability Relation: Towards a Conceptual Framework," Sustainability, MDPI, vol. 8(2), pages 1-12, February.
    21. Paolo Esposito & Paolo Ricci, 2021. "Cultural organizations, digital Corporate Social Responsibility and stakeholder engagement in virtual museums: a multiple case study. How digitization is influencing the attitude toward CSR," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 953-964, March.
    22. Tonino Pencarelli & Mara Cerquetti & Simone Splendiani, 2016. "The sustainable management of museums: an Italian perspective," Tourism and Hospitality Management, University of Rijeka, Faculty of Tourism and Hospitality Management, vol. 22(1), pages 29-46, May.
    23. Franco Ernesto Rubino & Maurizio Rija & Giovanni Bronzetti & Graziella Sicoli & Paolo Tenuta, 2016. "An innovative model for a sustainability report in no-profit organisations," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 13(2/3), pages 119-134.
    24. Aminah Abdullah & Iqbal Khadaroo, 2017. "The governmentality and accountability of UK national museums and art galleries," Accounting Forum, Taylor & Francis Journals, vol. 41(3), pages 266-276, September.
    25. Ting Ling Wei & Howard Davey & David Coy, 2008. "A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 9(1), pages 29-51, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Izabela Luiza Pop & Anca Borza & Anuța Buiga & Diana Ighian & Rita Toader, 2019. "Achieving Cultural Sustainability in Museums: A Step Toward Sustainable Development," Sustainability, MDPI, vol. 11(4), pages 1-22, February.
    2. Luisa Errichiello & Roberto Micera, 2018. "Leveraging Smart Open Innovation for Achieving Cultural Sustainability: Learning from a New City Museum Project," Sustainability, MDPI, vol. 10(6), pages 1-23, June.
    3. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    4. Guillaume Plaisance, 2023. "Accountability in French non-profit organizations: between paradox and complexity," Post-Print hal-04430976, HAL.
    5. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    6. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    7. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    8. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    9. Raphael Zumofen, 2016. "Public accountability: a summary analysis [Accountability publique - Une analyse synthétique]," Post-Print hal-03623871, HAL.
    10. Hyman Zyl & Frederik Claeyé, 2019. "Up and Down, and Inside Out: Where do We Stand on NGO Accountability?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 31(3), pages 604-619, July.
    11. Dhanani, Alpa, 2019. "Identity constructions in the annual reports of international development NGOs: Preserving institutional interests?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 1-31.
    12. Venkatesh Shankar & Sohil Parsana, 2022. "An overview and empirical comparison of natural language processing (NLP) models and an introduction to and empirical application of autoencoder models in marketing," Journal of the Academy of Marketing Science, Springer, vol. 50(6), pages 1324-1350, November.
    13. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
    14. Che-Chuan Hsu & Rua-Huan Tsaih & David C. Yen, 2018. "The Evolving Role of IT Departments in Digital Transformation," Sustainability, MDPI, vol. 10(10), pages 1-18, October.
    15. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    16. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    17. Alicia Orea-Giner & Jorge Calero-Sanz & Carmen De-Pablos-Heredero & Trinidad Vacas-Guerrero, 2021. "An Exploratory Analysis of Museum Attributes from the Perspective of Tourists and Residents: The Case of Thyssen-Bornemisza National Museum, Madrid, Spain," Societies, MDPI, vol. 11(2), pages 1-19, June.
    18. Pedro Luengo, 2020. "Sustainable Illumination for Baroque Paintings with Historical Context Considerations," Sustainability, MDPI, vol. 12(20), pages 1-11, October.
    19. Paolo Ferri & Simone Napolitano & Luca Zan, 2023. "The income gap reporting framework in public not-for-profit organizations: the British Museum case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1303-1338, December.
    20. Siyi Wang & Liying Yu & Yuan Rong, 2024. "Measuring museum sustainability in China: a DSR model-driven approach to empower sustainable development goals (SDGs)," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-18, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:31:y:2024:i:3:p:2260-2276. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.