Managerial Approach to Cultural Public Services Management: The Italian Case
24 Pages Posted: 19 Oct 2007 Last revised: 21 Aug 2009
Date Written: January 10, 2005
In the last 15 years Europe and Italy in particular have paid more and more attention to cultural services management. Italy possesses the most part of inestimable cultural heritage in the world and it has only recently begun to work in order to fully bring out such heritage(TCI, 1999). This requires the following approach to the analysis of the Italian case: it is essential, on the one hand, to know the cultural sector; on the other hand, to examine closely the mechanisms by which public services are supplied. The aim of this work is to ascertain whether or not the accounting information system of the public organizations in which cultural services are supplied is able to support decisions (Hood, 1991), in a context of rapid and constant transformation in the management of public services. Having clarified the peculiarities of the context in which the services are provided across Europe, we shall now investigate the state of the Italian accounting information systems supporting the decisions and the control. How to do so? And, is the information necessary for said choice available? And if it isn't, what's such a void dependent upon? Can it be filled in any way? We shall be trying to highlight which characteristics should comprise an accounting information system in order to enable the management of such administrations to gather the information necessary for reaching the best decision, in a public context, where resources are used thanks to the sacrifice of the citizens.
Keywords: Cultural services, cultural management, Italian public services
JEL Classification: M4
Suggested Citation: Suggested Citation