Accountability versus artistic development: The case for non‐profit museums and performing arts organizations

ISSN： 0951-3574

Source： Accounting Auditing and Accountability, Vol.9, Iss.5, 1996-05, pp. : 100-113

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Abstract

Nonprofit museums and performing arts organizations have become subject to closer attention in recent years, following the collapse of some seemingly stable cultural organizations. These events have stimulated a renewed interest in accountability and technology in nonprofit cultural organizations, as they are put under pressure to provide value for money. At the same time, technology has an important role to play in the extent to which nonprofit cultural organizations utilize available resources efficiently and effectively. Consequently, this study examines nine nonprofit museums and performing arts organizations in Victoria, Australia and establishes that while technology is used to increase viability and to some extent promote vitality, it does not solve all the problems for museums and performing arts organizations.Part of the reason for this is due to the fact that the notion of accountability has been hijacked by accountants and economists, enabling some to forget the true mission of these nonprofit museums and performing arts organizations, which are vitality-oriented.