Un Análisis de la gestión de instituciones culturales: el caso específico de los Museos[Management in cultural organizations: the case of museums]

ABSTRACT The Museums since institution has been boarded from diverse disciplines. The Economy, or more indeed the Economy Applied to the Culture has made of the museums objects susceptible to be studied with the instruments of the economic analysis, giving rise to the appearance of a denominated area Economy of the Museums. Nevertheless, the Management Accounting has not shown greater interest in the subject Museum as institution of study, even though the notion of museum like guardian of the public patrimony to dice passage to the conception of the museum like business, with highly commercial products and an approach more centred in the visitor who in the collections. The present article must like objective display some peculiarities of the museums management, in special derived in the definition from the mission of the museum and the conflict of existing interests around the diverse involved agents, or the state like supplier of bottoms, the community, the visitor, the directors, in addition of those who contribute in the process of creation of value in the market of art like the artists, curators, collectors, critical, commissioners and other experts. One concludes that the design and implementation of tools for the control of management, agreed to each institution and consolidating the different perspective from all the involved agents, will contribute to the institution that creates it, a fundamental tool for the monitoring of his management and the attainment of his objectives. KEY WORDS: Museum; Management; Mission; Conflicts: main-agent; Management Accounting.