Accounting For Cultural Heritage Management

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Accounting for Cultural Heritage Management

Author : Michela Magliacani
Publisher : Springer Nature
ISBN 13 : 3031382579
Total Pages : 210 pages
Book Rating : 4.0/5 (313 download)

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Book Synopsis Accounting for Cultural Heritage Management by : Michela Magliacani

Download or read book Accounting for Cultural Heritage Management written by Michela Magliacani and published by Springer Nature. This book was released on 2023-10-09 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Management and Valuation of Heritage Assets

Author : Loris Landriani
Publisher : Springer Science & Business Media
ISBN 13 : 3319017632
Total Pages : 154 pages
Book Rating : 4.3/5 (19 download)

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Book Synopsis Management and Valuation of Heritage Assets by : Loris Landriani

Download or read book Management and Valuation of Heritage Assets written by Loris Landriani and published by Springer Science & Business Media. This book was released on 2013-10-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Cultural Heritage

Author : Adriana Campelo
Publisher : Routledge
ISBN 13 : 1351606565
Total Pages : 242 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis Cultural Heritage by : Adriana Campelo

Download or read book Cultural Heritage written by Adriana Campelo and published by Routledge. This book was released on 2018-11-15 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Economics and Finance of Cultural Heritage

Author : Vincenzo Pacelli
Publisher : Routledge
ISBN 13 : 1000095606
Total Pages : 140 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis The Economics and Finance of Cultural Heritage by : Vincenzo Pacelli

Download or read book The Economics and Finance of Cultural Heritage written by Vincenzo Pacelli and published by Routledge. This book was released on 2020-07-26 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Managing Cultural Heritage

Author : Luca Zan
Publisher : Routledge
ISBN 13 : 1317101790
Total Pages : 348 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis Managing Cultural Heritage by : Luca Zan

Download or read book Managing Cultural Heritage written by Luca Zan and published by Routledge. This book was released on 2016-03-03 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Managing Cultural Heritage

Author : M. Magliacani
Publisher : Springer
ISBN 13 : 1137481552
Total Pages : 149 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis Managing Cultural Heritage by : M. Magliacani

Download or read book Managing Cultural Heritage written by M. Magliacani and published by Springer. This book was released on 2014-12-03 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Managing Cultural Assets from a Business Perspective

Author : Laura Price
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Managing Cultural Assets from a Business Perspective by : Laura Price

Download or read book Managing Cultural Assets from a Business Perspective written by Laura Price and published by . This book was released on 2000 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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)

Values in Heritage Management

Author : Erica Avrami
Publisher : Getty Publications
ISBN 13 : 1606066188
Total Pages : 259 pages
Book Rating : 4.6/5 (6 download)

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Book Synopsis Values in Heritage Management by : Erica Avrami

Download or read book Values in Heritage Management written by Erica Avrami and published by Getty Publications. This book was released on 2019-12-03 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Measurement in Public Sector Financial Reporting

Author : Josette Caruana
Publisher : Emerald Group Publishing
ISBN 13 : 1801171637
Total Pages : 198 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Measurement in Public Sector Financial Reporting by : Josette Caruana

Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Practice-Relevant Accrual Accounting for the Public Sector

Author : Hassan Ouda
Publisher : Springer Nature
ISBN 13 : 3030515958
Total Pages : 350 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis Practice-Relevant Accrual Accounting for the Public Sector by : Hassan Ouda

Download or read book Practice-Relevant Accrual Accounting for the Public Sector written by Hassan Ouda and published by Springer Nature. This book was released on 2020-10-23 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Managing Cultural Heritage

Author : Luca Zan
Publisher : Routledge
ISBN 13 : 1317101804
Total Pages : 256 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis Managing Cultural Heritage by : Luca Zan

Download or read book Managing Cultural Heritage written by Luca Zan and published by Routledge. This book was released on 2016-03-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Sustainability Accounting, Management Control and Reporting

Author : Pierre Baret
Publisher : Taylor & Francis
ISBN 13 : 1000629236
Total Pages : 267 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis Sustainability Accounting, Management Control and Reporting by : Pierre Baret

Download or read book Sustainability Accounting, Management Control and Reporting written by Pierre Baret and published by Taylor & Francis. This book was released on 2022-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Handbook of Accounting, Accountability and Governance

Author : Garry D. Carnegie
Publisher : Edward Elgar Publishing
ISBN 13 : 1800886543
Total Pages : 525 pages
Book Rating : 4.8/5 (8 download)

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Book Synopsis Handbook of Accounting, Accountability and Governance by : Garry D. Carnegie

Download or read book Handbook of Accounting, Accountability and Governance written by Garry D. Carnegie and published by Edward Elgar Publishing. This book was released on 2023-10-12 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.

Communities and Cultural Heritage

Author : Valerie Higgins
Publisher : Routledge
ISBN 13 : 1000228851
Total Pages : 222 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Communities and Cultural Heritage by : Valerie Higgins

Download or read book Communities and Cultural Heritage written by Valerie Higgins and published by Routledge. This book was released on 2020-11-29 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: Communities and Cultural Heritage explores the relationship between communities, their cultural heritage and the global forces that control most of the world’s wealth and resources in today’s world. Bringing together scholars and heritage practitioners from nine countries, this book contributes to the ongoing dialogue on community heritage by analysing impediments to full community participation. The underminin of local communities comes at a high price. As the chapters in this book demonstrate, the knowledge embedded within traditional and Indigenous heritage creates communities that are more resilient to environmental and social stressors and more responsive to contemporary challenges such as climate change, environmental degradation, post-disaster recovery and relocation. Cultural heritage practices often fail to capitalise upon local knowledge and traditional skills and undervalue the potential contribution of local communities in finding creative and resourceful solutions to the issues they are confronting. Arguing that the creation of successful community heritage project requires ongoing reflection on the aims, methods, financing and acceptable outcomes of projects, the volume also demonstrates that the decolonization of Western-focussed heritage practices is an ongoing process, by which subaltern groups are brought forward and given a space in the heritage narrative. Reflecting on trends that impact communities and heritage sites across different geographical regions, Communities and Cultural Heritage will be of interest to academics, students and practitioners of cultural heritage,archaeology and anthropology around the world.

Qualitative Research in Intangibles, Intellectual Capital and Integrated Reporting Practices.

Author : Maria Serena Chiucchi
Publisher : Roma TrE-Press
ISBN 13 : 883213621X
Total Pages : 108 pages
Book Rating : 4.8/5 (321 download)

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Book Synopsis Qualitative Research in Intangibles, Intellectual Capital and Integrated Reporting Practices. by : Maria Serena Chiucchi

Download or read book Qualitative Research in Intangibles, Intellectual Capital and Integrated Reporting Practices. written by Maria Serena Chiucchi and published by Roma TrE-Press. This book was released on 2019-03-01 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Questo libro si propone di esplorare le opportunità, le criticità e le prospettive offerte dai metodi di ricerca qualitativi con specifico riferimento al tema degli intangibles, capitale intellettuale e reporting integrato. Nonostante l'interesse crescente mostrato dalla teoria, i benefici attribuiti alla misurazione, alla gestione e al reporting degli intangibili e del capitale intellettuale non sono pienamente riconosciuti nella pratica. Da qui nasce l’esigenza di un approccio di ricerca rigoroso e “performativo”. Adottare un approccio performativo implica studiare la misurazione, la gestione e il reporting "in azione", all'interno e tra le organizzazioni, per capire in che modo le risorse di conoscenza, le persone, i processi e le relazioni vengono mobilitate e attivate per creare valore. Per offrire una risposta a questi interrogativi, questo libro presenta i risultati di ricerca presentati dagli studiosi in occasione del SIDREA International Workshop (SIW 2017) sul tema "Ricerca qualitativa in beni immateriali, capitale intellettuale e pratiche integrate di reporting. Opportunità, criticità e prospettive future ", organizzato dal Dipartimento di Studi Aziendali, Università Roma TRE e dal Dipartimento di Gestione, Università Politecnica delle Marche.

The Oxford Handbook of Public Heritage Theory and Practice

Author : Angela M. Labrador
Publisher : Oxford University Press
ISBN 13 : 0190676612
Total Pages : 473 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Oxford Handbook of Public Heritage Theory and Practice by : Angela M. Labrador

Download or read book The Oxford Handbook of Public Heritage Theory and Practice written by Angela M. Labrador and published by Oxford University Press. This book was released on 2018-07-11 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of cultural heritage is no longer solely dependent on the expertise of art and architectural historians, archaeologists, conservators, curators, and site and museum administrators. It has dramatically expanded across disciplinary boundaries and social contexts, with even the basic definition of what constitutes cultural heritage being widened far beyond the traditional categories of architecture, artifacts, archives, and art. Heritage now includes vernacular architecture, intangible cultural practices, knowledge, and language, performances and rituals, as well as cultural landscapes. Heritage has also become increasingly entangled with the broader social, political, and economic contexts in which heritage is created, managed, transmitted, protected, or even destroyed. Heritage protection now encompasses a growing set of methodological approaches whose objectives are not necessarily focused upon the maintenance of material fabric, which has traditionally been cultural heritage's primary concern. The Oxford Handbook of Public Heritage Theory and Practice charts some of the major sites of convergence between the humanities and the social sciences, where new disciplinary perspectives are being brought to bear on heritage. These convergences have the potential to provide the interdisciplinary expertise needed not only to critique but also to achieve the intertwined intellectual, political, and socioeconomic goals of cultural heritage in the twenty-first century. This volume highlights the potential contributions of development studies, political science, anthropology, management studies, human geography, ecology, psychology, sociology, cognitive studies, and education to heritage studies.

Cultural Heritage as a Trigger for Civic Wealth Creation and Sustainable Urban Development

Author : Mara Del Baldo
Publisher : Roma TrE-Press
ISBN 13 :
Total Pages : 145 pages
Book Rating : 4.2/5 (597 download)

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Book Synopsis Cultural Heritage as a Trigger for Civic Wealth Creation and Sustainable Urban Development by : Mara Del Baldo

Download or read book Cultural Heritage as a Trigger for Civic Wealth Creation and Sustainable Urban Development written by Mara Del Baldo and published by Roma TrE-Press. This book was released on 2023-06-30 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: La rigenerazione urbana si basa su una visione integrata volta a risolvere i problemi urbani e a promuovere lo sviluppo delle comunità interessate. Reiventare lo spazio, valorizzare la cultura per dare nuova vita ai centri storici, è un’esigenza civica crescente e una sfida per i politici e i manager delle città. Questo obiettivo potrebbe essere raggiunto valorizzando il Patrimonio Culturale e i saperi locali per generare nuove opportunità e benessere per i cittadini. Al momento, troppo spesso il Patrimonio Culturale viene apprezzato principalmente a fini turistici. Un fatto che causa anche molteplici problemi: sovraffollamento, gentrificazione, conflitti tra interessi turistici e civici, traffico urbano, generazione di posti di lavoro a basso reddito, per citare solo i più evidenti. Ne deriva che una profonda comprensione della partecipazione civica e democratica nell'accesso, nella conservazione e nello sfruttamento del nostro Patrimonio Culturale è un terreno fertile per il dibattito tra studiosi di varie discipline. I contributi di questo libro cercano di alimentare tale dibattito dal punto di vista degli studiosi di management. DOI: 10.13134/979-12-5977-201-5