[PDF] Accounting For Cultural Heritage Management eBook

Author : Michela Magliacani
Publisher : Springer Nature
Page : 210 pages
File Size : 41,69 MB
Release : 2023-10-09
Category : Business & Economics
ISBN : 3031382579

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The 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.

Author : Loris Landriani
Publisher : Springer Science & Business Media
Page : 154 pages
File Size : 16,5 MB
Release : 2013-10-29
Category : Business & Economics
ISBN : 3319017632

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The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Author : Vincenzo Pacelli
Publisher : Routledge
Page : 140 pages
File Size : 41,5 MB
Release : 2020-07-26
Category : Business & Economics
ISBN : 1000095606

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This book analyses the economic and financial profiles of heritage assets as tourist attractions. Offering both theoretical insights, methods, and global empirical examples, it considers how heritage assets can create economic and social value for a region. It offers an analysis of micro- and macroeconomic characteristics of heritage assets and their financial management. The importance of innovation in light of technological and market transformations is considered, as well as the sustainable management of heritage assets environmentally and in terms of sustainable tourism. The book delves into the financial assessment of heritage assets with a focus on evaluation models, the technique of project financing and wealth management in the art sector. These topics are illustrated with cases studies of heritage assets managed as tourist attractions to outline successful management strategies. The book draws on examples from a range of sites and locations across Italy, Spain, the United Kingdom, New Zealand, and the United States to show how heritage assets can be an economic stimulus for the development of local economies. The book will be of interest to academics and students at both undergraduate and postgraduate levels in the fields of tourism economics, cultural studies and environmental studies.

Author : Adriana Campelo
Publisher : Routledge
Page : 242 pages
File Size : 11,98 MB
Release : 2018-11-15
Category : Architecture
ISBN : 1351606565

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Cultural Heritage is a systematic, interdisciplinary examination of cultural heritage, which provides an up-to-date view of the field by drawing on various disciplines. The book offers a thorough, structured review of extant literature on heritage in tourism and pertinent challenges for cultural heritage. This book offers new ways of looking at cultural heritage assets against a backdrop of increasing economic and environmental pressures. It comprises a number of sections that each examine cultural heritage from the perspective of ethics and values, community relations and development, cultural entrepreneurship, economic viability and conservation, methodologies, impacts of tourism research, consumption, and urban and immaterial heritage. Encompassing global research perspectives from public management, visual culture, environmental management, and cultural entrepreneurship, Cultural Heritage is a crucial text for those working or interested in the heritage field.

Author : Luca Zan
Publisher : Routledge
Page : 348 pages
File Size : 20,30 MB
Release : 2016-03-03
Category : Art
ISBN : 1317101790

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Since the 1990s, heritage studies has emerged as a distinct academic field, and practices and rhetoric drawn from mainstream corporate management and strategic planning have become widespread. Based on extensive research, this book is an in-depth investigation of management practices rather than policies, based on a variety of case studies from around the world. The authors take the issue of management in heritage seriously, but also take into account the role of other disciplines within heritage organizations. In particular, they focus on sustainability in terms of financial resources, human resources, knowledge management, and the relationship with the audience and communities of scholars. The book opens with a methodological introduction that discusses what it means to do research on management, and why international comparative research is essential. The body of the text engages issues of heritage and management through five distinct analytical lenses: management and the process of change, institutional settings and business models, change and planning, the Heritage Chain, and the space between policy and practice. Each of these five sections includes a chapter introducing the analytical framework and possible implications, followed by case histories from China, Italy, Malta, Turkey, and Peru. The book ends with a chapter of concluding reflections.

Author : M. Magliacani
Publisher : Springer
Page : 149 pages
File Size : 30,99 MB
Release : 2014-12-03
Category : Business & Economics
ISBN : 1137481552

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Managing Cultural Heritage explores managerial and governance issues within the cultural heritage sector, with particular regard to the ecomuseum. Moreover, a social accountability model is supplied to ecomuseums in order to be accountable towards its shareholder, the local community.

Author : Laura Price
Publisher :
Page : 44 pages
File Size : 27,89 MB
Release : 2000
Category : Social Science
ISBN :

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Without understanding the value of collections as assets to the home institution, it is difficult for libraries to determine how best to make those assets most productive. This report describes how the Library of Congress developed and implemented a plan for greater accountability over its collections. The report presents a model for the management of library and archival collections, adaptable to any type of library that defines those collections as core assets and seeks to make them maximally productive while controlling risks to their integrity. The model focuses on business risk and proposes a framework of controls to minimize the risks that threaten the viability of those assets. The first section of the report defines business risk and discusses the origins of the risk-assessment model. The next section describes the risk-assessment process which includes creating an internal control framework identifying relevant controls, determining how to assess risk, conducting the risk assessment, addressing unacceptable risks, monitoring risk, and limitations on internal control. Finally, long-term benefits of risk assessment are outlined, with discussion on integrating technology and taking preventive action. The business risk model is fully described in the appendix. (AEF)

Author : Erica Avrami
Publisher : Getty Publications
Page : 259 pages
File Size : 21,83 MB
Release : 2019-12-03
Category : Political Science
ISBN : 1606066188

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Bringing together leading conservation scholars and professionals from around the world, this volume offers a timely look at values-based approaches to heritage management. Over the last fifty years, conservation professionals have confronted increasingly complex political, economic, and cultural dynamics. This volume, with contributions by leading international practitioners and scholars, reviews how values-based methods have come to influence conservation, takes stock of emerging approaches to values in heritage practice and policy, identifies common challenges and related spheres of knowledge, and proposes specific areas in which the development of new approaches and future research may help advance the field.

Author : Aiello, Lucia
Publisher : IGI Global
Page : 518 pages
File Size : 50,26 MB
Release : 2014-01-31
Category : Business & Economics
ISBN : 1466650087

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An integrated approach to investigate, create, and propose a model for the value creation of cultural products is essential in maintaining its connection with e-relationship marketing; this examination is important in recognizing a common perspective. The Handbook of Research on Management of Cultural Products: E-Relationship Marketing and Accessibility Perspectives examines the potential value of cultural products and how the support of new technologies can enable non-conventional and social-media marketing relationships. This book aims to highlight an emerging subject area in the field of financial management, management of value creation, and marketing that will be essential for scientists, researchers, and practitioners.

Author : Josette Caruana
Publisher : Emerald Group Publishing
Page : 198 pages
File Size : 41,21 MB
Release : 2023-03-20
Category : Business & Economics
ISBN : 1801171637

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Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.