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

Accounting, Auditing & Accountability Journal

Volumn 9, Issue 5, 1996, Pages 100-113

  Rentschler, Ruth ^a   Potter, Brad ^a  

^a DEAKIN UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84986105169     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513579610151971     Document Type: Article

References (50)

1. Adam, T.R. (1937, The Civic Value of Museums, George Grady Press, New York, NY.
2. Ames, P. 1989, “Marketing in museums: means or master of the mission?”, Curator, Vol. 32 No. 1, pp. 5-15.
3. (The) Australian T (1995), “IBM digitises museum masterpieces”, 8 August, p. 52.
4. Australian Commission for the Future Limited (1992, A Framework for Improving the Viability in Selected Sectors of the Cultural Industry, a report to DASET, Carlton, Melbourne.
5. Baumol, W.J. and Bowen, W.G. (1966, Performing Arts - the Economic Dilemma, Twentieth Century Fund, New York, NY.
6. Bennett, T. (1989, “Museums and the public good: economic rationalism and cultural policy”, Culture and Policy, Vol. 1 No. 1, pp. 37-51.
7. Boyd, W.L. (1991, “Museum accountability: laws, rules, ethics, and accreditation”, Curator, Vol. 34 No. 3, pp. 165-77.
8. Broadband Services Expert Group (1995, Networking Australia's Future, Australian Government Publishing Service, Canberra.
9. Carnegie, G.D. and Wolnizer, P.W. (1995a, “The financial value of cultural, heritage and scientific collections: an accounting fiction”, Australian Accounting Review, Vol. 5 No. 9, June pp. 31-47.
10. Carnegie, G.D. and Wolnizer, P.W. (1995b, “Call for a range of operating performance measures” (letters), New Accountant, 22 June, p. 12.
11. Clark, C. (1982, “Open questions in museum accounting”, Curator, Vol. 25 No. 1, pp. 21-9.
12. Commonwealth of Australia (1994, Creative Nation Commonwealth Cultural Policy, Australian Government Publishing Service, Canberra.
13. Cookes, T. (1995, “The art of the Internet possible”, The Age, 29 August, p. 35.
14. Cutts, P. (1995a, “New realities”, International Arts Manager, Vol. 7 No. 6, p. 24.
15. Cutts, P. (1995b, “Surfing the net”, International Arts Manager, Vol. 7 No. 6, pp. 39-40.
16. Danilov, V.J. (1978, “Museum accounting guidelines”, Curator, Vol. 21 No. 1, pp. 15-35.
17. Department of the Arts, Sport, the Environment and Territories (DASET) (1990, What Value Heritage? Issues for Discussion, Australian Government Publishing Service, Canberra.
18. Department of the Arts, Sport, the Environment and Territories (DASET) (1992, The Role of the Commonwealth in Australia's Cultural Development, A Discussion Paper, Australian Government Publishing Service, Canberra.
19. Department of Finance (1989, What Price Heritage? The Museums Review and the Measurement of Museum Performance, discussion paper, Australian Government Publishing Service, Canberra.
20. Folse, L.J. and Cato, P.S. (1985, “Software needs for collection management”, Curator, Vol. 28 No. 2, pp. 97-104.
21. Fowles, A.J. (1993, “Changing notions of accountability. a social policy view”, Accounting Auditing & Accountability Journal, Vol. 6 No. 3, pp. 97-108.
22. Greene, C.M.W. (1982, “Open questions in museum accounting”, Curator, Vol. 25 No. 2, pp. 97-106.
23. Griffin, D. (1984, “Diversifying and marketing museums in the eighties”, Journal of Arts Management and Law, Vol. 14 No. 2, pp. 41-57.
24. Heilbrun, J. (1993, “Innovation in art, innovation in technology, and the future of the high arts”, Journal of Cultural Economics, Vol. 17 No. 1, pp. 89-98.
25. Higgins, D. (1995, “Mainstream advertising not ready to go on-line”, The Australian, 8 August, p. 40.
26. House of Representatives Standing Committee (1986, Patronage, Power and the Muse. An Inquiry into Commonwealth Assistance to the Arts(“The McLeay Report”), Australian Government Publishing Service, Canberra ().
27. Hudson, K. (1975, A Social History of Museums, Macmillan, London.
28. Kanter, R.M. (1988, The Change Masters Corporate Entrepreneurs at Work, Allen & Unwin, Sydney.
29. Kaplan, R.S. and Norton, D.P. (1992, “The balanced scorecard - measures that drive performance”, Harvard Business Review, Vol. 70 No. 1, pp. 71-9.
30. Kwiatkowski, G. and DeFee, D. (1984, “Computers in arts organizations: tool or toll for modern times?”, Journal of Arts Management and Law, Vol. 14 No. 1, pp. 112-21.
31. Landry, C. (Ed.) (1994, “Measuring the viability and vitality of city centres” in Mercer, C., Urban and Regional Quality of Life Indicators Institute of Cultural Policy Studies, Griffith University, Queensland, pp. 13-32.
32. Laughlin, R.C. (1990, “A model of financial accountability and the Church of England”, Financial Accountability and Management, Vol. 6 No. 2, pp. 93-114.
33. Lee, T.A. (1994, Corporate Audit Theory, Chapman & Hall, New York, NY.
34. McIntosh, T. (1995, “AFC will remain ‘nonconformist’ on multimedia block”, The Australian, 15 August, p. 58.
35. Macmillan, G.G. (1981, “So what's different about government accounting?”, The Australian Accountant, August, pp. 450-2.
36. Mautz, R.K. (1981, “Financial reporting: should government emulate business?”, Journal of Accounting, August, pp. 53-60.
37. Mautz, R.K. (1988, “Monuments, mistakes, and opportunities”, Accounting Horizons, June, pp. 123-28.
38. McLean, F. (1995, “Future directions for marketing in museums”, European Journal of Cultural Policy, Vol. 1 No. 2, pp. 355-68.
39. Nash, C.J. (1992, “Interactive media in museums: looking backwards, forwards and sideways”, Museum Management and Curatorship, Vol. 11 No. 2, pp. 171-84.
40. O’Brien, S. (1995, “Le Louvre on CD: a remarkable discovery tour”, The Australian, 15 August, p. 44.
41. Oster, S.M. (1995, Strategic Management for Non-profit Organizations. Theory and Cases, Oxford University Press, New York, NY.
42. Pallot, J. (1990, “The nature of public assets: a response to Mautz”, Accounting Horizons, June, pp. 79-85.
43. Parker, L.D. (1986, Value-for-Money Auditing: Conceptual, Development and Operational Issues, Australian Accounting Research Foundation, Victoria.
44. Parker, L.D. (1996, “Broad scope accountability: the reporting priority”, Australian Accounting Review, Vol. 6 No. 1, pp. 3-15.
45. Rentschler, R. (1996, “Art collections, creativity and change: whither local government?”, in Craik, J. (Ed.), Cultural Policy Case Studies, Key Centre for Cultural and Media Policy, Griffith University, Queensland (forthcoming).
46. Ripley, D. (1978, The Sacred Grove: Essays on Museums, Smithsonian Institution Press, Washington, DC.
47. Stam, D.C. (1989, “Public access to museum information: pressures and policies”, Curator, Vol. 32 No. 3, pp. 190-8.
48. Strang, J. and Strang, R.A. (1984, “Implications of information systems for performing arts management: a case study”, Journal of Arts Management and Law, Vol. 14 No. 1, pp. 105-11.
49. Throsby, C.D. and Withers, G.A. (1995, “Culture, economics and sustainability”, Journal of Cultural Economics, Vol. 19 No. 3, pp. 199-206.
50. Wolnizer, P.W. (1987, Auditing as Independent Authentication, Sydney University Press, Sydney.