Since 2014, the Italian state museum system has been modified by
— among other innovations — the introduction of the “autonomous
museum” (d.p.c.m.August 29th 2014, n. 171 and d.m. December 23rd
2014, with subsequent amendments). Thanks to the reform, autonomous
museums are accountable for their own management and for the
fulfilment of their mission, are provided with specific management
bodies and internal organization structures, are able to directly manage
revenues and are required to prepare yearly accounting documents.
Public museums operate as hybrid institutions at the intersection
of public administration, cultural management, and heritage
conservation, and they must address multiple accountability demands.
However, empirical evidence on how museums engage with
accountability remains limited, particularly concerning non-financial
reporting and stakeholder engagement.
Drawing from accountability theory, this thesis investigates the
accountability practices of Italian autonomous state museums,
examining how these institutions navigate the tensions between
financial, managerial, and cultural responsibilities. The research
employs a qualitative approach, using case studies of two autonomous
museums to assess their accountability practices through semi-
structured interviews and document analysis.
Findings reveal that while autonomous museums comply with
mandatory financial reporting, voluntary disclosure remains
inconsistent and underdeveloped. The mainly hierarchical approach to
accountability applied by the Ministry of Culture primarily emphasizes
financial oversight and bureaucratic disclosure. The findings are also
analyzed considering the broader constraints and limitations imposed
on state museums by the current framework of autonomy.
By addressing these gaps, this research contributes to the
literature on museum accountability and cultural governance. It
underscores the need for an integrated and multidimensional approach
to accountability that can foster a more meaningful dialogue between
museums, policymakers, and the public
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