The Quality of Annual Reporting by Italian Museums: An International Comparison

Bambagiotti-Alberti, Luca; Manetti, Giacomo; Sibilio-Parri, Barbara

doi:10.1080/01900692.2015.1070361

Cited by 6 publications

(12 citation statements)

References 49 publications

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“…Contrary to business-like assets, HAs (e.g., historical buildings, collections, monuments, archeological sites, landscapes, etc.) are special and unique, not only for societal reasons but also to be preserved for the following generations (Bambagiotti-Albert, Manetti, & Sibilio-Parri, 2016). The users of governmental financial reporting, particularly the ruling politicians who set out their policies in the area in which they are authorized, are socially, culturally, and emotionally interested in these assets rather than in their functional use only (Christiaens, Rommel, Barton, & Everaert, 2012).…”

Section: Introductionmentioning

confidence: 99%

Does IPSAS Meet Heritage Assets’ User Needs?

Aversano

Christiaens

Thielen

2018

International Journal of Public Administration

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Public organizations need to custody and protect heritage assets. This article questions the appropriateness and quality of the unique International Public Sector Accounting Standards (IPSASs) in delivering financial reports that meet the user needs in regard to heritage assets. By refining the earlier findings in Italian local governments with data from a completely different region being Flanders, the results highlight that the IPSASs are lacking an important area of expectations from a relevant user need perspective, being the local ruling politicians. Finally, current article improves previous publication by examining the different kinds of responses in the light of certain municipal characteristics.

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Section: Introductionmentioning

confidence: 99%

Does IPSAS Meet Heritage Assets’ User Needs?

Aversano

Christiaens

Thielen

2018

International Journal of Public Administration

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“…In Italy, there is the largest worldwide concentration of museums [51], but still it is a country where the audience and its experience have been neglected for decades [52]. Moreover, due to the lack of public funds, Italian museums are in special need of strategies to enhance their economic sustainability, as well as to improve the overall visitors' experience, and ultimately attract more visitors [76].…”

Section: Empirical Investigationmentioning

confidence: 99%

Visitor-Sensing: Involving the Crowd in Cultural Heritage Organizations

Cappa¹,

Rosso²,

Capaldo³

2020

Sustainability

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As organizations are increasingly involving individuals across their boundaries in the generation of new knowledge, crowd involvement can also be beneficial to cultural heritage organizations. We argue that in an “Open Innovation in Science” approach, visitors can contribute to generate new scientific knowledge concerning their behavior and preferences, by which museum managers can re-design the cultural offerings of their institutions in ways that generate major economic and social impacts. Accordingly, we advance visitor-sensing as a novel framework in which museum managers leverage digital technologies to collect visitors’ ideas, preferences, and feedback in order to improve path design and the organization of artwork in exhibitions, and to shape a more satisfying museum experience for visitors. We contend that visitor-sensing has the potential to yield higher numbers of visitors, with positive impacts in terms of increased revenues and increased literacy of the general public, thus benefiting the economic and social sustainability of cultural organizations towards the achievement of the Sustainable Development Goals outlined in the Agenda 2030.

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“…Brody and Taylor and Rosair add that organizations can discharge fiduciary accountability by implementing appropriate systems to ensure financial probity (i.e. analogous to the stewardship function), with Bambagiotti-Alberti et al (2016) contending that non-disclosure makes it more difficult for NFPOs to justify their actions. Although, Najam (2002) warns that reducing accountability to financial numbers is degenerative.…”

Section: For What Is the Organization Accountable?mentioning

confidence: 99%

“…While highlighting such matters would demonstrate a commitment to financial probity (e.g. Taylor and Rosair, 2000;Brody, 2001;Bambagiotti-Alberti et al, 2016), the lower levels of disclosure may reflect organizations being mindful that bringing such matters to the fore could have a detrimental impact on funding.…”

Section: Conclusion and Reflectionsmentioning

confidence: 99%

Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

Connolly

Kelly

2020

AAAJ

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PurposeDrawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.Design/methodology/approachAfter developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.FindingsThe results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.Originality/valueIn response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.

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The Quality of Annual Reporting by Italian Museums: An International Comparison

Cited by 6 publications

References 49 publications

Does IPSAS Meet Heritage Assets’ User Needs?

Does IPSAS Meet Heritage Assets’ User Needs?

Visitor-Sensing: Involving the Crowd in Cultural Heritage Organizations

Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

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