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.

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.

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 143 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.

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.

Download or read book Cultural Initiatives for Sustainable Development written by Paola Demartini and published by Springer Nature. This book was released on 2021-03-31 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relevance of new sources, dimensions, and characteristics of knowledge for supporting creative and cultural organizations and initiatives. Special emphasis is placed on cultural heritage, participatory approaches, and entrepreneurship in the cultural and creative sector. The role of cultural heritage and contemporary culture as a source of economically effective, socially sustainable development is also discussed. The authors examine new ways of developing and testing new and innovative models of management for cultural heritage assets. In line with the participatory approaches in culture heritage governance promoted by the EU, the authors analyze participatory approaches to cultural and creative initiatives. The role of public and private actors, as well as the way they interact with each other in order to achieve collective outcomes, is of particular interest in this section of the book. With regard to cultural and creative entrepreneurship, the book adds an innovative view of cultural ventures, offering some clues from an entrepreneurial ecosystem perspective.

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.

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

Download or read book Management Participation and Entrepreneurship in the Cultural and Creative Sector written by Martin Piber and published by Springer Nature. This book was released on 2020-06-24 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book elucidates and maps the societal impact of experience and heritage, participation, and entrepreneurship in the cultural sector. The contributions address and explore the relevance of culture, cultural entities, and heritage as collective memories and reservoirs of experience for other social systems, change and societal innovators like entrepreneurs. Insofar, cultural activities can be understood as a bridge between past experiences and future challenges. The first key focus is the participation of people in various contexts, initiatives, and projects. Such participation unleashes creativity and connects different societal layers – culture, economy, and innovation. Accordingly, a second focus is the entrepreneurial efforts and ideas that originate within arts and culture. Readers will find critical empirical and theoretical studies that challenge the current understandings of the cultural sector from different theoretical perspectives and with different methodological approaches. A variety of topics are explored within the thematic areas of cultural heritage, managerial practices, participation, and cultural entrepreneurship, as well as their inter-relations. Ultimately the aim is to provide the reader with a better understanding of the sometimes conflicting, sometimes mutually fertilizing areas of the arts, culture, business, management, and innovation. The book will be of interest to scholars, students, professionals, and policymakers.

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.

Download or read book Adaptive Reuse of Cultural Heritage written by Luigi Fusco Girard and published by Springer Nature. This book was released on with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

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.

Download or read book The Routledge Companion to Cultural Property written by Jane Anderson and published by Routledge. This book was released on 2017-07-31 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Cultural Property contains new contributions from scholars working at the cutting edge of cultural property studies, bringing together diverse academic and professional perspectives to develop a coherent overview of this field of enquiry. The global range of authors use international case studies to encourage a comparative understanding of how cultural property has emerged in different parts of the world and continues to frame vital issues of national sovereignty, the free market, international law, and cultural heritage. Sections explore how cultural property is scaled to the state and the market; cultural property as law; cultural property and cultural rights; and emerging forms of cultural property, from yoga to the national archive. By bringing together disciplinary perspectives from anthropology, archaeology, law, Indigenous studies, history, folklore studies, and policy, this volume facilitates fresh debate and broadens our understanding of this issue of growing importance. This comprehensive and coherent statement of cultural property issues will be of great interest to cultural sector professionals and policy makers, as well as students and academic researchers engaged with cultural property in a variety of disciplines.

Download or read book Cultural heritage in the realm of the commons written by Stelios Lekakis and published by Ubiquity Press. This book was released on 2020-10-05 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cultural heritage was invented in the realm of nation-states, and from an early point it was considered a public asset, stewarded to narrate the historic deeds of the ancestors, on behalf of their descendants. Nowadays, as the neoliberal narrative would have it, it is for the benefit of these tax-paying citizens that privatisation logic on heritage sector have been increasing over recent decades, to cover their needs in the name of social responsibility and other truncated views of the welfare state. This volume examines whether we can place cultural heritage at the other end of the spectrum, as a common good and potentially as a commons. It does so by looking at Greece as a case study, lately a battlefield of harsh and experimental austerity measures but also of inspiring grass-roots mobilisation and scholarship, currently blossoming to defend the right of communities to enjoy, collaboratively manage and co-create goods by the people, for the people. Since cultural heritage -and culture in general- is hastily bundled up with other goods and services in various arguments for and against their public character, this volume invites several experts to discuss their views on their field of expertise and reflect on the overarching theme: Can cultural heritage be considered a commons? If so, what are the advantages and pitfalls concerning theory, practice and management of heritage? What can we learn from other public resources with a longer history in commons-based or market-oriented interpretation and governance? Can a commons approach allow us to imagine and start working towards a better, more inclusive and meaningful future for heritage?

Download or read book Cultural Tourism and Sustainable Local Development written by Luigi Fusco Girard and published by Routledge. This book was released on 2016-12-05 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the exponential rise in leisure mobility, tourism has increasingly become of great economic significance. Cultural heritage, such as museums, churches, historical landscapes, urban parks, and exhibitions attract many visitors and countries, regions and cities which house such historic-cultural amenities have seen increasingly large waves of tourists. While an avalanche of tourists has a positive impact on the local economy, such modern mass tourism also brings about negative externalities such as congestion, decline in quality of life, low access to cultural amenities and loss of local identity; to the extent that the sustainability conditions of a locality might be endangered. This tourism dilemma is particularly pronounced in cities with a rich cultural past, such as Venice, Naples and Amsterdam. Bringing together an interdisciplinary team of leading scholars from North America and Europe, this book examines the interface of local cultural resources and modern mass tourism from a sustainability perspective. It puts forward innovative methodologies and best case practice for future cultural conservation policies.

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.

Download or read book Archaeology and Heritage written by John Carman and published by A&C Black. This book was released on 2003-01-01 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlike most textbooks on heritage which discuss the creation of heritage as a cultural phenomenon or offer practical guides to heritage practices, Archaeology and Heritage takes a fresh approach by providing an introduction to themes in the field of heritage as it relates to the material legacy of our past. A survey of current approaches to theorizing archaeological practice presents some ideas about how we understand and relate to the remains, sites, structures and buildings that have come to our present from the past.The book is divided into seven chapters, each preceded by a short interlude which considers the types of literature and ways of talking about heritage which characterize that approach. For those not already acquainted with recent archaeological theory, the book provides a brief introduction to current trends. Each chapter is in turn divided into key points indicated by sub-headings, and these key points are reiterated at the end of each chapter and are followed by a list of suggested readings.