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Valuation of cultural goods: evaluation of perspective methods

Author

Listed:
  • Lubos Smrcka

    (University of Economics Prague, Department of Business Economics)

  • Eva Kislingerova

    (University of Economics Prague, Department of Business Economics)

  • Jiri Strouhal

    (University of Economics Prague, Department of Business Economics)

  • Klara Kubickova

    (University of Economics Prague)

  • Marketa Kubickova

    (University of Economics Prague)

Abstract

Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse the economic impacts of cultural organizations.

Suggested Citation

  • Lubos Smrcka & Eva Kislingerova & Jiri Strouhal & Klara Kubickova & Marketa Kubickova, 2014. "Valuation of cultural goods: evaluation of perspective methods," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, vol. 2(2), pages 45-56, December.
    • Handle: RePEc:jek:journl:v:2:y:2014:i:2:p:45-56
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