SEARCHING FOR THE MANAGERIAL IMPLICATIONS IN ITALIAN AUTONOMOUS MUSEUM. WHAT ARE THE PERSPECTIVES AND BARRIERS?

The Italian public museums have been involved by a Reformation that has changed their status from non-autonomous museums to autonomous museums (Decree 171/2014 by the Ministry of Cultural Heritage and Tourism). This change has had significant implications for the Italian museums, introducing new managerial practices that has an impact on the system museum overall. Usually, public museums are supported by public funds. The autonomy could be a first step in overcoming critical issues that could be found in museums, aimed at supporting strategic and decision-making objectives and evaluating performance. Often, the literature has revealed that the lack of managerial cultural is due to barriers (ideological, technical and, organizational) that do not permit the development of managerial practices. Through a documental analysis, it has been investigated the main management innovations and its accounting implications. Consequently, the degree of compliance of the museums with del legislator’s request has been analysed.