Accounting for Cultural Heritage Management

1 Introduction: Research Aims, Methodology, and Design.- References.- 2 Cultural Heritage Under a Managerial-Accounting Perspective.-2.1 Introduction.- 2.2 The Managerial Features of Cultural Organizations.-2.2.1 Community of People, Organization, Decisionmaking/ Responsibility.-2.2.2 Legal Form.- 2.2.3 Mission and Objectives.-2.2.4 Assets.-2.2.5 The Creation Processes.- 2.3 Value Cocreation.-2.4 The Multidimensional Created Value: Measurement and Reporting.-2.4.1 Economic Value: How to Measure and Report?.- 2.4.2 The Sociocultural Value: How toMeasure and to Report?.- 2.4.3 The Case of the Civic Museums of Pavia (Lombardy).-2.5 The Cultural and Creative Production Ecosystem.- 2.5.1 The Museum of Electrical Technology of Pavia (Lombardy).- 2.6 Final Remarks.-References.- 3 Using Accounting for Managing Cultural Heritage.-3.1 Introduction.-3.2 Strategic Thinking and Planning.- 3.3 The Balanced Scorecard for Cultural Organizations.- 3.4 The Roadmap of Cultural Value Creation.-3.4.1 The Case of the Cultural Rural Network Project.- 3.5 The Budgeting and Cost Accounting for Cultural Organizations.- 3.5.1 Cultural Budgeting.-3.5.2 "Cultural" Cost Accounting.- 3.6 Final Remarks.-References.-4 Cultural Heritage and Sustainable Development: How Does Accounting Matter?.- 4.1 Introduction.- 4.2 Culture for the Agenda 2030.-4.3 The European and Italian Guidelines.- 4.4 The UNESCO Culture 2030 Indicators.-4.5 Accounting and Sustainability: Multiple Case Studies-The European and Italian Capital Cities of Culture.-4.5.1 Overview.-4.5.2 Methodology.- 4.5.3 Results.-4.5.4 Discussion.-4.6 Final Remarks.- References.-5 The Resilience in Cultural Heritage Management: Which Role for Accounting?.-5.1 Introduction.- 5.2 The Notion of Resilience in Management Studies.-5.3 Digital Technologies for Resilience.-5.3.1 The Lessons from the Italian Universities' Museums During the COVID-19 Pandemic.-5.3.2 The Experience of the Italian Association of Corporate Archives and Museums.- 5.4Final Remarks.- References.-6 Resilience, Sustainability, and Accountability: Conceptual Propositions.- 6.1 Introduction.- 6.2 Cultural Heritage and Resilience.-6.3 Cultural Heritage and Sustainability.- 6.4 Cultural Heritage and Accountability.-6.5 Final Remarks: A Conceptual Model.-References.- 7 Conclusions.-References.