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Stabilnosc finansowa instytucji kultury na przykladzie wojewodzkich teatrow i instytucji muzycznych

Author

Listed:
  • Malgorzata Galecka

    (Uniwersytet Ekonomiczny we Wroclawiu, Katedra Finansow)

  • Katarzyna Smolny

    (Uniwersytet Ekonomiczny we Wroclawiu, Katedra Finansow)

Abstract

Cultural institutions are organizations whose scope of core business comprises activities in the area of broadly understood culture. The aim of this article is to evaluate the financial stability of voivodeship cultural institutions, like theaters and music institutions, in the light of direct subsidies to those institutions from organizers. The hypothesis is that subsidized cultural institutions in Poland have a stable financial situation. Due to the fact that revenues and operational costs are unbalanced, it is actually the subsidy that should let those institutions continue operational activity in a stable environment with independence in operational and financial decisions. In the context of the financial stability definition adopted in this article, the observation is that the level of subsidies for voivodeship cultural institutions does not guarantee the completion of statutory tasks in all examined institutions.

Suggested Citation

  • Malgorzata Galecka & Katarzyna Smolny, 2017. "Stabilnosc finansowa instytucji kultury na przykladzie wojewodzkich teatrow i instytucji muzycznych," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 15(67), pages 196-213.
    • Handle: RePEc:sgm:pzwzuw:v:15:i:67:y:2017:p:196-213
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    File URL: http://pz.wz.uw.edu.pl/sites/default/files/artykuly/pz_2017_2_1_galecka_smolny.pdf
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    More about this item

    Keywords

    financial stability; public expenditures; subsidies; cultural institutions; theaters and music institutions;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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