REVIEW “ACCOUNTING FOR CULTURAL HERITAGE MANAGEMENT: RESILIENCE, SUSTAINABILITY AND ACCOUNTABILITY”

Abstract

“Accounting for Cultural Heritage Management: Resilience, Sustainability and Accountability” by Michela Magliacani and Valentina Toscano explores the critical integration of accounting practices within cultural heritage management. It emphasizes how accounting can enhance the resilience and sustainability of cultural organizations, especially during crises like pandemics. Utilizing various research methods such as case studies, ethnographic observations, and interviews, the book provides comprehensive insights across seven chapters. These include detailed analyses of how cultural organizations, through strategic accounting and management, can effectively navigate challenges and contribute to sustainable development goals. The study also highlights the role of digital technology in maintaining and enhancing the engagement and value creation of cultural organizations under extraordinary conditions. This work not only bridges the gap in literature concerning the managerial aspects of cultural heritage but also serves as a practical guide for integrating sustainability and resilience into cultural heritage management through innovative accounting practices.