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Which Accountability for the Ecomuseum: A “Community” Governance Scorecard Model

In: Managing Cultural Heritage: Ecomuseum, Community Governance and Social Accountability

Author

Listed:
  • Michela Magliacani

    (University of Pavia)

Abstract

The lack of a management accounting study on the ecomuseum, combined with the main findings of the empirical research carried out in this work, leads to draw attention to the governance principles and methods. According to the CSR framework, this chapter provides a social accountability model suitable to make the ecomuseum accountable towards its shareholder: the local community. This model has a structure similar to the Integrated Governance Scorecard one, containing two more dimensions (legitimacy/voice and vitality) than the classic ones (compliance, performance, risk and knowledge). These variations are connected with the “cultures of accountability” applied to the cultural heritage sectors.

Suggested Citation

  • Michela Magliacani, 2015. "Which Accountability for the Ecomuseum: A “Community” Governance Scorecard Model," Palgrave Macmillan Books, in: Managing Cultural Heritage: Ecomuseum, Community Governance and Social Accountability, chapter 6, pages 93-107, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-1-137-48155-9_6
    DOI: 10.1057/9781137481559_6
    as

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