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Using Accounting for Managing Cultural Heritage

In: Accounting for Cultural Heritage Management

Author

Listed:
  • Michela Magliacani

    (University of Pavia)

Abstract

How does accountingaccounting contribute to the managementmanagement of cultural heritagecultural heritage? In cultural organizationscultural organizations, how can accounting systems be designed to facilitate rational and responsible decision-making? What are the preconditions for starting such a process of building inter- and intraorganizational accounting knowledgeknowledge? A theoretical and practical approach is adopted to answer these questions. Through simulations for cultural organizations, the basic concepts of managerial control, budgeting, and cost accounting are described and applied. The use of accounting for the start-up of cultural networks will be examined through a critical case study.

Suggested Citation

  • Michela Magliacani, 2023. "Using Accounting for Managing Cultural Heritage," Springer Books, in: Accounting for Cultural Heritage Management, chapter 0, pages 53-84, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-38257-4_3
    DOI: 10.1007/978-3-031-38257-4_3
    as

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