This paper aims to find out what are the factors that favour an innovation in performance measurement deemed to be effectively implemented and capable to assess museums’ performance. The study is grounded on the link between accounting logic and accountability within public sector organisations broadened by taking into account the issues relating to cultural value. The framework of this study maintains that the multidimensional elements constituting the cultural value, if interpreted through the lenses of the accountability process – by identifying subjects, accountability demands, equity implications and value dimensions – can ease the realisation of a holistic performance measurement system able to capture both the economic-financial and the social-environmental results. We use the case of the British Museum showing how it has been able to effectively innovate its performance measurement system towards greater accountability.

Changing performance measurement towards enhanced accountability: insights from the British Museum

MANES ROSSI, Francesca;
2016-01-01

Abstract

This paper aims to find out what are the factors that favour an innovation in performance measurement deemed to be effectively implemented and capable to assess museums’ performance. The study is grounded on the link between accounting logic and accountability within public sector organisations broadened by taking into account the issues relating to cultural value. The framework of this study maintains that the multidimensional elements constituting the cultural value, if interpreted through the lenses of the accountability process – by identifying subjects, accountability demands, equity implications and value dimensions – can ease the realisation of a holistic performance measurement system able to capture both the economic-financial and the social-environmental results. We use the case of the British Museum showing how it has been able to effectively innovate its performance measurement system towards greater accountability.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11386/4676121
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