Title: Changing performance measurement towards enhanced accountability: insights from the British Museum
Authors: Francesca Manes-Rossi; Alessandra Allini; Rosanna Spanò; Francesco Dainelli
Addresses: Department of Management and Innovation Systems, University of Salerno, Via Giovanni Paolo II, 32, 84084, Fisciano (SA), Italy ' Department of Economics, Management and Institutions, Federico II University of Naples, Via Cintia, Naples, Italy ' Department of Economics, Management and Institutions, Federico II University of Naples, Via Cintia, Naples, Italy ' Department of Economics and Business, University of Florence, Via delle Pandette, 9 Florence, Italy
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.
Keywords: performance measurement systems; PMS; accountability; accounting logic; museums; cultural value; British Museum; innovation; culture; museum performance; cultural heritage; UK; United Kingdom.
International Journal of Public Sector Performance Management, 2016 Vol.2 No.4, pp.331 - 347
Received: 09 Jun 2016
Accepted: 11 Jun 2016
Published online: 12 Oct 2016 *