Marianna Marzano – Department of Economics and Management – University of Ferrara – Ferrara, Via Voltapaletto 11 – 44124 Ferrara (FE), Italy
Monia Castellini – Department of Economics and Management – University of Ferrara – Ferrara, Via Voltapaletto 11 – 44124 Ferrara (FE), Italy

DOI: https://doi.org/10.31410/ITEMA.2019.73

The Italian public museums have been involved by a Reformation that has changed their
status from non-autonomous museums to autonomous museums (Decree 171/2014 by the Ministry of
Cultural Heritage and Tourism). This change has had significant implications for the Italian museums,
introducing new managerial practices that has an impact on the system museum overall. Usually, public
museums are supported by public funds. The autonomy could be a first step in overcoming critical
issues that could be found in museums, aimed at supporting strategic and decision-making objectives
and evaluating performance.
Often, the literature has revealed that the lack of managerial cultural is due to barriers (ideological,
technical and, organizational) that do not permit the development of managerial practices.
Through a documental analysis, it has been investigated the main management innovations and its
accounting implications. Consequently, the degree of compliance of the museums with del legislator’s
request has been analysed.

Keywords

Management, Accounting, Performance, Italian Museums.

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