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From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums

Listed author(s):
  • Elena GORI

    ()

    (University of Florence, Italy)

  • Silvia FISSI

    ()

    (University of Florence, Italy)

Registered author(s):

    According to New Public Management principles, all sectors of public administration must be able to measure their annual performance multi-dimensionally, in order to evaluate the socio-economic impact of their activities. Public museums - state, municipal, university, etc. - are frequently part of the administration. In particular, the accounting data and, consequently, the final accounts are mixed with those of the museum’s public owner and they refer mainly to cash accounting principles, so it is impossible to correctly measure the annual economic, financial and assets performance of the museum. The paper identifies a methodology for quantifying the profit or the loss of the museum. The research method is mainly deductive, with successive steps. The paper begins with an analysis of the mainstream theories and techniques for performance measurement and ends with a critical analysis of the theoretical model.

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    File URL: http://rmci.ase.ro/no14vol4/02.pdf
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    Article provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT.

    Volume (Year): 14 (2013)
    Issue (Month): 4 (October)
    Pages: 519-541

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    Handle: RePEc:rom:rmcimn:v:14:y:2013:i:4:p:519-541
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    1. John Ashworth & Peter Johnson, 1996. "Sources of “value for money” for museum visitors: Some survey evidence," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 20(1), pages 67-83, March.
    2. Juan Prieto-Rodríguez & Víctor Fernández-Blanco, 2006. "Optimal pricing and grant policies for museums," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 30(3), pages 169-181, December.
    3. 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.
    4. Throsby, David, 1994. "The Production and Consumption of the Arts: A View of Cultural Economics," Journal of Economic Literature, American Economic Association, vol. 32(1), pages 1-29, March.
    5. Shabbar Jaffry & Alexandros Apostolakis, 2011. "Evaluating individual preferences for the British Museum," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 35(1), pages 49-75, February.
    6. Stephen Bailey & Peter Falconer, 1998. "Charging for Admission to Museums and Galleries: A Framework for Analysing the Impact on Access," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 22(2), pages 167-177, June.
    7. Martin Feldstein, 1991. "The Economics of Art Museums," NBER Books, National Bureau of Economic Research, Inc, number feld91-1, November.
    8. Carmen Camarero & Mª Garrido & Eva Vicente, 2011. "How cultural organizations’ size and funding influence innovation and performance: the case of museums," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 35(4), pages 247-266, November.
    9. Antonella Basso & Stefania Funari, 2004. "A Quantitative Approach to Evaluate the Relative Efficiency of Museums," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 28(3), pages 195-216, August.
    10. Silvia Fedeli & Michele Santoni, 2006. "The Government's Choice of Bureaucratic Organisation: An Application to Italian State Museums," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 30(1), pages 41-72, March.
    11. Martin Feldstein, 1991. "Introduction to "The Economics of Art Museums"," NBER Chapters,in: The Economics of Art Museums, pages 1-12 National Bureau of Economic Research, Inc.
    12. Michael Hutter, 1998. "Communication Productivity: A Major Cause for the Changing Output of Art Museums," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 22(2), pages 99-112, June.
    13. Peter Johnson & Barry Thomas, 1998. "The Economics of Museums: A Research Perspective," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 22(2), pages 75-85, June.
    14. 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.
    15. David Maddison, 2004. "Causality and Museum Subsidies," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 28(2), pages 89-108, May.
    16. William Luksetich & Mark Partridge, 1997. "Demand functions for museum services," Applied Economics, Taylor & Francis Journals, vol. 29(12), pages 1553-1559.
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