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

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.