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Managing the Complexity through New Forms of Financial Reporting: A Multiple Case Study on Italian Public Museums

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  • Virginia Milone

    (Dipartimento di Economia, Management e Diritto dell’Impresa, Università di Bari, 70121 Bari, Italy)

  • Simone Pizzi

    (Dipartimento di Scienze dell’Economia, Università del Salento; 73110 Lecce, Italy)

Abstract

During recent years, an increasing number of studies have started to discuss the introduction of new form of reports in public administration. Furthermore, the attention paid by academics has been favoured by the introduction of a new form of regulation by policy makers. Specifically, a large part of these studies has regarded the heritage sector due to its high degree of complexity. The attention paid to the heritage sector has been driven by the existence of asymmetries between the value of cultural assets and the profitability of institutions. According to this evidence, the aim of this paper is to evaluate the effectiveness of the Italian Integrated Economic Report (IER). Our research highlights that the adoption of managerial reports, such as the IER, could provide useful insights for policy makers in order to invest their financial resources in a more effective way.

Suggested Citation

  • Virginia Milone & Simone Pizzi, 2019. "Managing the Complexity through New Forms of Financial Reporting: A Multiple Case Study on Italian Public Museums," Administrative Sciences, MDPI, vol. 9(4), pages 1-14, December.
    • Handle: RePEc:gam:jadmsc:v:9:y:2019:i:4:p:95-:d:297112
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    References listed on IDEAS

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    1. Marilena Vecco & Andrej Srakar & Michele Piazzai, 2016. "Visitor Attitudes to Deaccessioning in Italian Public Museums: An Econometric Analysis," ACEI Working Paper Series AWP-02-2016, Association for Cultural Economics International, revised Feb 2016.
    2. Christopher Low & Christopher Cowton, 2004. "Beyond stakeholder engagement: the challenges of stakeholder participation in corporate governance," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 1(1), pages 45-55.
    3. Silvia Caserta & Antonio Russo, 2002. "More Means Worse: Asymmetric Information, Spatial Displacement and Sustainable Heritage Tourism," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 26(4), pages 245-260, November.
    4. Zan, Luca, 2000. "Managerialisation processes and performance in arts organisations: the Archaelogical Museum of Bologna," Scandinavian Journal of Management, Elsevier, vol. 16(4), pages 431-454, December.
    5. Panozzo, Fabrizio, 2000. "Management by decree. Paradoxes in the reform of the Italian public sector," Scandinavian Journal of Management, Elsevier, vol. 16(4), pages 357-373, December.
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    Cited by:

    1. Ilie Cosmin, 2022. "Increasing the Managerial Performance of Romanian Museums with the Help of Stakeholders," Culture. Society. Economy. Politics, Sciendo, vol. 2(2), pages 26-39, December.

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