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Esposito, Paolo; Braga, Alessandro; Sancino, Alessandro and Ricci, Paolo
(2023).
DOI: https://doi.org/10.1108/MEDAR-03-2020-0837
Abstract
Purpose - This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums.
Design/Methodology/Approach - By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants.
Findings - Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy.
Research Limitations/Implications - The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations.
Originality/Value - This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.
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CORE (COnnecting REpositories)
