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La valutazione del patrimonio museale: il caso del Museo di Storia Naturale di Firenze

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  • Giacomo Manetti
  • Massimo Valeri
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    Abstract

    Il presente lavoro mira ad individuare le prassi per la valutazione dei beni culturali di proprietà delle pubbliche amministrazioni attraverso lo studio del caso del Museo di Storia Naturale di Firenze. Dopo aver esaminato le principali indicazioni della prassi e della dottrina in tema di valutazione dei beni culturali, gli autori affrontano un caso di studio nel quale è stato adottato, per l’inventariazione dell’intero patrimonio museale, uno dei metodi in precedenza discussi, ossia la stima degli esperti, quale proxy del valore di mercato delle collezioni. Con riferimento al caso di studio si indicano le motivazioni a supporto del metodo adottato e le difficoltà incontrate nella conduzione del processo valutativo. Dall’indagine condotta emergono alcuni limiti ed alcuni potenziali sviluppi della ricerca, evidenziati nelle conclusioni, sui criteri di valutazione del patrimonio museale.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/3 (2012)
    Issue (Month): 3 ()
    Pages: 111-133

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003006

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    Related research

    Keywords: Patrimonio museale; beni culturali pubblici; valutazione degli esperti; valore di mercato; Museo di Storia Naturale di Firenze.;

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