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Erschienen in:
2015 | OriginalPaper | Buchkapitel
Which Accountability for the Ecomuseum: A “Community” Governance Scorecard Model
verfasst von : Michela Magliacani
Erschienen in: Managing Cultural Heritage: Ecomuseum, Community Governance and Social Accountability
Verlag: Palgrave Macmillan UK
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The lack of a management accounting study on the ecomuseum, combined with the main findings of the empirical research carried out in this work, leads to draw attention to the governance principles and methods. According to the CSR framework, this chapter provides a social accountability model suitable to make the ecomuseum accountable towards its shareholder: the local community. This model has a structure similar to the Integrated Governance Scorecard one, containing two more dimensions (legitimacy/voice and vitality) than the classic ones (compliance, performance, risk and knowledge). These variations are connected with the “cultures of accountability” applied to the cultural heritage sectors.