Overtourism is an emerging concept facing the world’s main tourist destinations. The growth that tourism has undergone in recent decades is of two different types. On the one hand, the development of new technologies and the creation of low-cost airline carriers have increased tourism levels, leading to growth even in emerging economies. On the other hand, uncontrolled demand alongside a concentration of tourism in particular destinations impact negatively both territories and local communities. The problems caused in some destinations by the increasing, ongoing growth in tourism have created the issue of “overtourism,” which is assuming an increasing significance in the literature. This paper contributes to the literature by providing an exploratory study with which to better understand the origins of overtourism, its implications, and predicted future perspectives in respect to the issue. Examination of the new evidence presented here contributes to the expanding knowledge of particular problems of tourism development.

No abstract

PurposeThe study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”.Design/methodology/approachThe study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House.FindingsFinancial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State.Research limitations/implicationsThe study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society.Social implicationsThe analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present.Originality/valueUnlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes.

In the nineteenth century, when the theatre arts were at their peak, Milan was considered the intellectual and artistic capital of Italy. This article explores the objectives and the functioning of an important mutual aid company based in Milan – the Pio Istituto Teatrale – through its accounting system. These accounting documents clearly convey the dual nature of this organization, which was dedicated to protecting both social welfare and the arts. This study confirms the social role of accounting and its implications. In recent years, the attention paid to accounting in artistic institutions has been increasing. However, while many studies have explored Italian mutual aid societies in general, few have considered those in the artistic field specifically. This article attempts to rectify this oversight by examining a mutual aid society functioning in the world of theatre via its accounting records.

Purpose-Risk is intrinsically linked to all economic activity, and can never be completely eliminated; however, in certain cases and conditions, it can be mitigated. From the managerial perspective, it is possible to distinguish between speculative risks and pure risks. This distinction is made in relation to the effects produced from particular events on the economic conditions of the company. Speculative risks can lead to profits or losses, as they are connected to both unfavorable and favorable events, whereas pure risks uniquely produce losses or negative effects. There have been several studies on this topic from various perspectives. Our paper is based on an empirical investigation that aims to verify whether there is a direct or indirect correlation between risk-management policies in the healthcare sector and education and training activities.Design/methodology/approach-The analysis is based on an inductive research method that uses the case study methodology in order to verify and measure the direct or indirect correlation between risk-management policies and education and training activities in the healthcare sector of Regione Lombardia.Findings-The paper makes a clear contribution to the knowledge related to risk-management policies in the healthcare sector. Based on the case study of Regione Lombardia, integrates the dimensions of organization and individuals with the cross-section of education and training in new risk-management systems.Research limitations/implications-This paper has several limitations. First, it considers only a single case, in Regione Lombardia. The distinctive features of the case may have led to specific empirical evidence and, moreover, the empirical evidence cannot be generalized to other territorial contexts/destinations. Second, the data set is limited to five years and is not sufficient to measure the direct correlation between the two aspects under study.Originality/value-This is the first paper to have approached, using an inductive research method, the issue of risk management connected to the education/training dimension by analyzing the case of Regione Lombardia. The findings should stimulate new debate in the business economics literature.

No abstract

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system.

No abstract