Abstract: In every sphere of public administration and also in public museums, there is a widespread need for accounting systems able to point out the economic management aspects, in addition to the financial ones. This article aims to develop a proposal for determining public museums’ economic and assets results, using the method of case study research. We selected the Museum of Natural History, University of Florence. If from a theoretical point of view, the determination of economic and assets results derived from the financial accounting has no significant difficulties, the case of the Museum of Natural History in Florence, however, shows that many issues must be solved. However, the collected data, although characterized by subjective decisions, give a sufficiently clear and aware picture about the Museum’s business administration and management.

Una proposta per la determinazione dei risultati economico-patrimoniali per i musei universitari. Il caso del Museo di Storia Naturale dell’Università di Firenze / E. Gori; S. Fissi. - In: RIVISTA DEI DOTTORI COMMERCIALISTI. - ISSN 0485-2281. - STAMPA. - 1:(2012), pp. 1-36.

Una proposta per la determinazione dei risultati economico-patrimoniali per i musei universitari. Il caso del Museo di Storia Naturale dell’Università di Firenze

GORI, ELENA;FISSI, SILVIA
2012

Abstract

Abstract: In every sphere of public administration and also in public museums, there is a widespread need for accounting systems able to point out the economic management aspects, in addition to the financial ones. This article aims to develop a proposal for determining public museums’ economic and assets results, using the method of case study research. We selected the Museum of Natural History, University of Florence. If from a theoretical point of view, the determination of economic and assets results derived from the financial accounting has no significant difficulties, the case of the Museum of Natural History in Florence, however, shows that many issues must be solved. However, the collected data, although characterized by subjective decisions, give a sufficiently clear and aware picture about the Museum’s business administration and management.
2012
1
1
36
E. Gori; S. Fissi
File in questo prodotto:
File Dimensione Formato  
Rivista Dottori Commercialisti.pdf

Accesso chiuso

Tipologia: Versione finale referata (Postprint, Accepted manuscript)
Licenza: Tutti i diritti riservati
Dimensione 147.37 kB
Formato Adobe PDF
147.37 kB Adobe PDF   Richiedi una copia

I documenti in FLORE sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificatore per citare o creare un link a questa risorsa: https://hdl.handle.net/2158/561105
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact