Accounting for Cultural Heritage Management

1 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 toMeasure 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 Studies-The 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.- 5.4Final

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.