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001480751 001__ 1480751
001480751 003__ OCoLC
001480751 005__ 20231031003307.0
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001480751 020__ $$a9783031382574$$q(electronic bk.)
001480751 020__ $$a3031382579$$q(electronic bk.)
001480751 020__ $$z9783031382567
001480751 020__ $$z3031382560
001480751 0247_ $$a10.1007/978-3-031-38257-4$$2doi
001480751 035__ $$aSP(OCoLC)1396693926
001480751 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dGW5XE$$dOCLCO$$dUKMGB$$dN$T
001480751 049__ $$aISEA
001480751 050_4 $$aCC135
001480751 08204 $$a363.6/90681$$223/eng/20230913
001480751 1001_ $$aMagliacani, Michela,$$eauthor.
001480751 24510 $$aAccounting for cultural heritage management :$$bresilience, sustainability and accountability /$$cMichela Magliacani, Valentina Toscano.
001480751 264_1 $$aCham :$$bPalgrave Macmillan,$$c[2023]
001480751 264_4 $$c©2023
001480751 300__ $$a1 online resource (xx, 197 pages) :$$billustrations
001480751 336__ $$atext$$btxt$$2rdacontent
001480751 337__ $$acomputer$$bc$$2rdamedia
001480751 338__ $$aonline resource$$bcr$$2rdacarrier
001480751 504__ $$aIncludes bibliographical references and index.
001480751 5050_ $$a1 Introduction: Research Aims, Methodology, and Design -- References -- 2 Cultural Heritage Under a Managerial-Accounting Perspective -- 2.1 Introduction -- 2.2 The Managerial Features of Cultural Organizations -- 2.2.1 Community of People, Organization, Decisionmaking/ Responsibility -- 2.2.2 Legal Form -- 2.2.3 Mission and Objectives -- 2.2.4 Assets -- 2.2.5 The Creation Processes -- 2.3 Value Cocreation -- 2.4 The Multidimensional Created Value: Measurement and Reporting -- 2.4.1 Economic Value: How to Measure and Report? -- 2.4.2 The Sociocultural Value: How to Measure and to Report? -- 2.4.3 The Case of the Civic Museums of Pavia (Lombardy) -- 2.5 The Cultural and Creative Production Ecosystem -- 2.5.1 The Museum of Electrical Technology of Pavia (Lombardy) -- 2.6 Final Remarks -- References -- 3 Using Accounting for Managing Cultural Heritage -- 3.1 Introduction -- 3.2 Strategic Thinking and Planning -- 3.3 The Balanced Scorecard for Cultural Organizations -- 3.4 The Roadmap of Cultural Value Creation -- 3.4.1 The Case of the Cultural Rural Network Project -- 3.5 The Budgeting and Cost Accounting for Cultural Organizations -- 3.5.1 Cultural Budgeting -- 3.5.2 Cultural Cost Accounting -- 3.6 Final Remarks -- References -- 4 Cultural Heritage and Sustainable Development: How Does Accounting Matter? -- 4.1 Introduction -- 4.2 Culture for the Agenda 2030 -- 4.3 The European and Italian Guidelines -- 4.4 The UNESCO Culture 2030 Indicators -- 4.5 Accounting and Sustainability: Multiple Case StudiesThe European and Italian Capital Cities of Culture -- 4.5.1 Overview -- 4.5.2 Methodology -- 4.5.3 Results -- 4.5.4 Discussion -- 4.6 Final Remarks -- References -- 5 The Resilience in Cultural Heritage Management: Which Role for Accounting? -- 5.1 Introduction -- 5.2 The Notion of Resilience in Management Studies -- 5.3 Digital Technologies for Resilience -- 5.3.1 The Lessons from the Italian Universities Museums During the COVID-19 Pandemic -- 5.3.2 The Experience of the Italian Association of Corporate Archives and Museums -- 5.4 Final Remarks -- References -- 6 Resilience, Sustainability, and Accountability: Conceptual Propositions -- 6.1 Introduction -- 6.2 Cultural Heritage and Resilience -- 6.3 Cultural Heritage and Sustainability -- 6.4 Cultural Heritage and Accountability -- 6.5 Final Remarks: A Conceptual Model -- References -- 7 Conclusions -- References.
001480751 506__ $$aAccess limited to authorized users.
001480751 520__ $$aThe 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. Michela Magliacani is Associate Professor of Business Administration at the Department of Economics and Management of the University of Pavia, Italy. Her research field is focused on cultural heritage management, accounting history and public services accounting and management. She has published widely in books and journals. Valentina Toscano is a Ph.D. student in Business for Society at the Department of Business and Law of the University of Milano-Bicocca, Italy. Her research interests concern accounting, cultural heritage management, sustainability, and resilience.
001480751 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed September 13, 2023).
001480751 650_0 $$aCultural property$$xManagement.
001480751 650_0 $$aCultural property$$xEconomic aspects.
001480751 655_0 $$aElectronic books.
001480751 7001_ $$aToscano, Valentina,$$eauthor.
001480751 77608 $$iPrint version:$$z9783031382574
001480751 77608 $$iPrint version:$$z3031382560$$z9783031382567$$w(OCoLC)1382624429
001480751 852__ $$bebk
001480751 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-38257-4$$zOnline Access$$91397441.1
001480751 909CO $$ooai:library.usi.edu:1480751$$pGLOBAL_SET
001480751 980__ $$aBIB
001480751 980__ $$aEBOOK
001480751 982__ $$aEbook
001480751 983__ $$aOnline
001480751 994__ $$a92$$bISE