The Quality of Annual Reporting by Italian Museums: An International Comparison

References

• Ames, P. J. (1994). Measuring museums’ merits. In K. Moore (Ed.), Museum management (pp. 22−29). London, UK: Routledge.
   Google Scholar
• Anderson, G. (2004). Reinventing the museum: Historical and contemporary perspectives on the paradigm shift. Lanham, MD: Rowman Altamira.
   Google Scholar
• Ansari, S. M., Fiss, P. C., & Zajac, E.J. (2010). Made to fit: How practices vary as they diffuse. Academy of Management Review, 35(1), 67–92.
   Web of Science ®Google Scholar
• Ball, A. (2005). Environmental accounting and change in UK local government. Accounting, Auditing & Accountability Journal, 18(3), 346–373.
   Google Scholar
• Ball, A. (2007). Environmental accounting and change: Exploring the institutional toolkit. Proceedings of the 5th Asian-Pacific Interdisciplinary Research in Accounting Conference, Auckland AUS, July 8–10, 8–10.
   Google Scholar
• Botes, V., Diver, R., & Davey, H. (2013). Preserving the past: An accountability study of the annual reporting practices by leading museums in USA, UK and Europe. Corporate Ownership & Control, 11(1), 893−906.
   Google Scholar
• Brinkerhoff, D. W. (2001). Taking account of accountability: A conceptual overview and strategic options. Bethesda, MD: Derick W. Brinkerhoff. Abt Associates Inc.
   Google Scholar
• Brinkerhoff, D. W. (2004). Accountability and health systems: Toward conceptual clarity and policy relevance. Health Policy and Planning, 19(6), 371–379. doi:10.1093/heapol/czh052
   PubMed Web of Science ®Google Scholar
• Bud, R., Cave, M., & Haney, S. (1991). Measuring a museum’s output. Museums Journal, 91(1), 29−31.
   Google Scholar
• Carnegie, G. D., & Wolnizer, P. W. (1996). Enabling accountability in museums. Accounting, Auditing & Accountability Journal, 9(5), 84–99. doi:10.1108/09513579610151962
   Google Scholar
• Christensen, A. L., & Mohr, R. M. (2003). Not-for-profit annual reports: What do museum managers communicate? Financial Accountability and Management, 19(2), 139−158. doi:10.1111/1468-0408.00167
   Google Scholar
• Coy, D. (1995). A public accountability index for annual reporting by NZ Universities ( doctoral thesis), University of Waikato, Hamilton, New Zealand.
   Google Scholar
• Coy, D., & Dixon, K. (2004). The public accountability index: Crafting a parametric disclosure index for annual reports. The British Accounting Review, 36(1), 79–106. doi:10.1016/j.bar.2003.10.003
   Google Scholar
• Coy, D., Fischer, M., & Gordon, T. (2001). Public accountability: A new paradigm for college and university annual reports. Critical Perspectives on Accounting, 12(1), 1–31. doi:10.1006/cpac.2000.0416
   Google Scholar
• Da Silva Menezes, C. A., Carnegie, G. D., & West, B. (2009). The accountability of public museums in Portugal: An exploration of issues. Portuguese Journal of Accounting and Management, 7, 69−96.
   Google Scholar
• Dainelli, F., Manetti, G., & Sibilio, B. (2013). Web-based accountability practices in non-profit organizations: The case of national museums. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 24(3), 649–665. doi:10.1007/s11266-012-9278-9
   Web of Science ®Google Scholar
• DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160.
   Web of Science ®Google Scholar
• Ebrahim, A. (2003a). Making sense of accountability: Conceptual perspectives for northern and southern nonprofits. Nonprofit Management and Leadership, 14(2), 191–212. doi:10.1002/nml.v14:2
   Google Scholar
• Ebrahim, A. (2003b). Accountability in practice: Mechanisms for NGO’s. World Development, 31(5), 813–829. doi:10.1016/S0305-750X(03)00014-7
   Web of Science ®Google Scholar
• Ebrahim, A. (2005). Accountability myopia: Losing sight of organizational learning. Nonprofit and Voluntary Sector Quarterly, 34(1), 56–87. doi:10.1177/0899764004269430
   Web of Science ®Google Scholar
• Ebrahim, A. (2010). The many faces of nonprofit accountability. Chap. 4. In D. O. Renz (Ed.), The Jossey-Bass handbook of nonprofit leadership and management (3rd ed., pp. 110−121). San Francisco, CA: Jossey-Bass.
   Google Scholar
• Ebrahim, A., & Weisband, E. (Eds.). (2007). Global accountabilities: participation, pluralism, and public ethics. Cambridge, UK: Cambridge University Press.
   Google Scholar
• Edwards, M., & Hulme, D. (Eds.). (1996a). Beyond the magic bullet: NGO performance and accountability in the post-cold war world. West Hartford, Connecticut: Kumarian Press.
   Google Scholar
• Edwards, M., & Hulme, D. (1996b). Too close for comfort? The impact of official aid on nongovernmental organizations. World Development, 24(6), 961–973. doi:10.1016/0305-750X(96)00019-8
   Web of Science ®Google Scholar
• Edwards, M., & Hulme, D. (2002a). Beyond the magic bullet? Lessons and conclusions. In M. Edwards, & A. Fowler (Eds.), NGO management. London, UK: Earthscan.
   Google Scholar
• Edwards, M., & Hulme, D. (2002b). NGO performance and accountability: Introduction and overview. In M. Edwards, & A. Fowler (Eds.), NGO management. London, UK: Earthscan.
   Google Scholar
• English, L. (2003). Emasculating public accountability in the name of competition: Transformation of state audit in Victoria. Critical Perspectives on Accounting, 14(1–2), 51–76.
   Google Scholar
• Firth, M. (1980). Raising finance and firms’ corporate reporting policies. Abacus, 16(2), 100–115. doi:10.1111/abac.1980.16.issue-2
   Web of Science ®Google Scholar
• Fox, J. A., & Brown, L. D. (Eds.). (1998). The Struggle for accountability: The world bank, NGOs, and grassroots movements. Cambridge, MA: The MIT Press.
   Google Scholar
• Gambles, I. (1999). A balanced future lies in the cards. Public Finance, 22, 24−25.
   Google Scholar
• Gilhespy, I. (1999). Measuring the performance of cultural organizations: A model. International Journal of Arts Management, 2(1), 38−52.
   Google Scholar
• Gilhespy, I. (2001). The evaluation of social objectives in cultural organizations: A model. International Journal of Arts Management, 4(1), 48−57.
   Google Scholar
• Goodwin, C. (2006). Art and culture in the history of economic thought. In V. A. Ginsburgh, & D. Throsby (Eds.), Handbook of the economics of art and culture. Amsterdam, the Netherlands: Elsevier.
   Google Scholar
• Gray, R. H., Bebbington, J., & Walters, D. (1993). Accounting for the environment. London, UK: Chapman Publishing Ltd.
   Google Scholar
• Gray, R. H., Owen, D., & Adams, C. (2010). Some theories for social accounting? A review essay and a tentative pedagogic categorisation of theorisations around social accounting. In M. Freedman & B. Jaggi (Eds.), Sustainability, Environmental Performance and Disclosures Advances in Environmental Accounting and Management (Vol. 4, pp. 1–54). Bingley, UK: Emerald Group.
   Google Scholar
• Gstraunthaler, T., & Piber, M. (2007). Performance measurement and accounting: Museums in Austria. Museum Management and Curatorship, 22(4), 361–375. doi:10.1080/09647770701628628
   Google Scholar
• Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
   Google Scholar
• Holloway, J., Ingberman, D., & King, R. (1999). An analysis of settlement and merit under federal securities law: What will be the effect of the reform of 1995? Journal of Accounting and Public Policy, 18(1), 1–30.
   Google Scholar
• Hutter, M., & Shusterman, R. (2006). Value and the valuation of art. In V. A. Ginsburgh, & D. Throsby (Eds.), Handbook of the economics of art and culture. Amsterdam, the Netherlands: Elsevier.
   Google Scholar
• Il Giornale dell’Arte. (2014). I primi cento musei in Italia nel 2013. U. Allemandi & C., 32(42): Turin, London, New York.
   Google Scholar
• Ingram, R. W., & Robbins, W. A. (1992). A partial validation of the GASB user needs survey: A methodological note. Research in Governmental and Nonprofit Accounting, 7, 41−52.
   Google Scholar
• Jackson, P. M. (1991). Performance indicators: Promises and pitfalls. In S. Pearce (Ed.), Museum Economics and the community (pp. 41−46). London, UK: The Athlone Press.
   Google Scholar
• Jordan, L., & Van Tuijl, P. (2006). NGO accountability. Politics, principles and innovations. London, UK: Earthscan.
   Google Scholar
• Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.
   Google Scholar
• Kavanagh, G. (1991). The museums profession: Internal and external relations. Leicester, UK: Leicester University Press.
   Google Scholar
• Kearns, K. (1996). Managing for accountability: Preserving the public trust in public and nonprofit organizations. San Francisco, CA: Jossey-Bass.
   Google Scholar
• Krippendorff, K. (1980). Content analysis: An introduction to its methodology. Beverly Hills, CA: Sage Publications.
   Google Scholar
• Larrinaga-Gonzàlez, C. (2007). Sustainability reporting: Insights from neo-institutional theory. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (Chapter 8, pp. 150–167). London, UK: Routledge.
   Google Scholar
• Larrinaga-Gonzàlez, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269–292.
   Google Scholar
• Lawry, R. P. (1995). Accountability and nonprofit organizations: An ethical perspective. Nonprofit Management and Leadership, 6(2), 171–180. doi:10.1002/(ISSN)1542-7854
   Google Scholar
• Lazzeretti, L. (2012). The resurge of the “societal function of cultural heritage”. An introduction. City, Culture and Society, 3(4), 229–233. doi:10.1016/j.ccs.2012.12.003
   Google Scholar
• Lindenberg, M., & Bryant, C. (2001). Going global: Transforming relief and development NGOs. Bloomfield, CT: Kumarian Press.
   Google Scholar
• Maresca Compagna, A. (Ed.). (2005). Strumenti di valutazione per i musei italiani. Esperienze a confronto, Ufficio Studi del Ministero per i beni e le attività culturali. Rome, Italy: Gangemi Editore.
   Google Scholar
• Maresca Compagna, A., Di Marco, S. C., & Bucci, E. (2008). Musei Pubblico Territorio. Verifica degli standard nei musei statali, Ufficio Studi del Ministero per i beni e le attività culturali. Rome, Italy: Gangemi Editore.
   Google Scholar
• Mason, R. (2002). Assessing values in conservation planning: Methodological issues and choices. Assessing the values of cultural heritage, Research Report, 5−30. Los Angeles, CA: The Getty Conservation Institute.
   Google Scholar
• Milne, M., & Patten D. (2002). Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing and Accountability Journal, 15(3), 372–405. doi:10.1108/09513570210435889
   Google Scholar
• Ministero dei beni e delle attività culturali e del Turismo (MiBACT). (2014). Minicifre 2013 della cultura. Rome, Italy: Gangemi Editore.
   Google Scholar
• Molnar, M. (2008). The accountability paradigm: Standards of excellence. Theory and research evidence from Hungary. Public Management Review, 10(1), 127–137. doi:10.1080/14719030701763245
   Web of Science ®Google Scholar
• Montella, M., & Dragoni, P. (Eds.). (2010). Musei e valorizzazione dei beni culturali. Bologna, Italy: Clueb.
   Google Scholar
• Najam, A. (1996). NGO accountability: A conceptual framework. Development Policy Review, 14(4), 339–354. doi:10.1111/j.1467-7679.1996.tb00112.x
   Google Scholar
• Nelson, M., Banks, W., & Fisher, J. (2003). Improved accountability disclosures by Canadian universities. Canadian Accounting Perspectives, 2(1), 77–107. doi:10.1506/1H5W-R5DC-U15T-KJPH
   Google Scholar
• Normanton, E. L. (1971). Public accountability and audit: A reconnaissance. In B. L. Smith, & D. C. Hague (Eds.), The dilemma of accountability in modern government: Independence versus control. London, UK: Macmillan.
   Google Scholar
• O’Dwyer, B., & Unerman, J. (2008). The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society, 33(7–8), 801–824. doi:10.1016/j.aos.2008.02.002
   Web of Science ®Google Scholar
• Paolucci, A. (1996). Italia. Paese del museo diffuso. In C. Morigi Govi & A. Mottola Molfino (Eds.), La gestione dei musei civici. Pubblico o privato? (pp. 33–46). Torino,Italy: Allemandi & C.
   Google Scholar
• Patton, J. M. (1992). Accountability and governmental financial reporting. Financial Accountability & Management, 8(3), 165−180.
   Google Scholar
• Paulus, O. (2003). Measuring museum performance: A study of museums in France and the United States. International Journal of Arts Management, 6(1), 50−64.
   Google Scholar
• Pignataro, G. (2002). Measuring the efficiency of museums in Sicily. In I. Rizzo, & R. Towse (Eds.), The economics of heritage: A study in the political economy of culture in Sicily (pp. 65−78). Cheltenham, UK and Northampton, MA, USA: Edward Elgar.
   Google Scholar
• Rentschler, R., & Potter, B. (1996). Accountability versus artistic development: The case for non-profit museums and performing arts organizations. Accounting, Auditing & Accountability Journal, 9(5), 100–113. doi:10.1108/09513579610151971
   Google Scholar
• Sarstedt, M., & Schloderer, M. P. (2010). Developing a measurement approach for reputation of nonprofit organizations. International Journal of Nonprofit and Voluntary Sector Marketing, 15(3), 276−299.
   Google Scholar
• Smith, B. R. (1971). Accountability and independence in the contract state. In B. R. Smith, & D. C. Hague (Eds.), The dilemma of accountability in modern government: Independence versus control. London, UK: Macmillan.
   Google Scholar
• Soprintendenza Speciale per il patrimonio storico, artistico ed etnoantropologico e per il Polo museale della città di Firenze. (2014). Rapporto di attività 2011-2012. Firenze, Italy: Giunti.
   Google Scholar
• Soprintendenza Speciale per il patrimonio storico, artistico ed etnoantropologico e per il Polo museale della città di Venezia e dei comuni della Gronda lagunare. (2013). Rapporto di attività 2012. Venezia, Italy: Marsilio Ed.
   Google Scholar
• Stewart, J. D. (1984). The role of information in public accountability. In A. Hopwood, & C. Tomkins (Eds.), Issues in public sector accounting. Oxford, UK: Philip Allan.
   Google Scholar
• Throsby, D. (2001). Economics and culture. Cambridge, UK: Cambridge University Press.
   Google Scholar
• Turbide, J., & Laurin, C. (2009). Performance measurement in the arts sector: The case of the performing arts. International Journal of Arts Management, 11(2), 56−71.
   Google Scholar
• Weber, E. P. (1999). The question of accountability in historical perspective: From Jackson to contemporary grassroots ecosystem management. Administration & Society, 31(4), 451–494. doi:10.1177/00953999922019201
   Web of Science ®Google Scholar
• Wei, T. L., Davey, H., & Coy, D. (2008). A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK. Journal of Applied Accounting Research, 9(1), 29−51.
   Google Scholar
• Weil, S. E. (1994). Performance indicators for museums: Progress report from Wintergreen. The Journal of Arts Management, Law, and Society, 23(4), 341–351. doi:10.1080/10632921.1994.9942945
   Web of Science ®Google Scholar
• Zimmerman, J. L. (2009). Accounting for decision-making and control (6th International Edition). New York, NY: McGrawHill.
   Google Scholar