Dalla contabilità finanziaria ai risultati economico-patrimoniali nei musei pubblici: una proposta metodologica / From financial accounting to financial results in pubblic museums: a methodological framework
Abstract
Secondo il New Public Management, tutti i settori della pubblica amministrazione devono essere in grado di misurare le loro performance secondo una visione multi-dimensionale. I musei pubblici – statali, civici, universitari, ecc. – sono spesso una parte di una pubblica amministrazione, perciò i loro dati contabili e di bilancio sono “confusi” con quelli dell’ente proprietario. Questo produce un doppio effetto negativo. Da un lato, è arduo quantificare esattamente le risorse pubbliche trasferite al museo e, dall’altro, è impossibile misurare direttamente le attività e le performance economiche, patrimoniali e finanziarie. La ricerca, di natura esplorativa, propone una metodologia per ovviare ad entrambi questi inconvenienti. Il metodo di ricerca è prevalentemente deduttivo. L’articolo, dopo un’analisi delle principali teorie e tecniche di misurazionedelle performance e la costruzione diun modello teorico, termina con un’analisi critica del modello.
According to New Public Management’s principles, all sectors of public administrationmust check their annual performance from multiple perspectives. Public museums – state, municipal, or university museums to give just a few examples – are often part of the administrative and accounting data and are therefore often mixed up with the museum’s owner. The result is doubly negative. On the one hand, it is extremely difficult to quantify the public resources transferred to the museum. On the other hand, it is impossible to keep track of its annual economic, financial and assets performance. The research is exploratory and suggests a methodology attempting to solve both problems. The research method is mainly deductive. The paper begins with an analysis of the mainstream theories and techniques for performance measurement, then it proposes a theoretical model and finally a critical analysis of that model.
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DOI: http://dx.doi.org/10.13138/2039-2362/502
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