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The income gap reporting framework in public not-for-profit organizations: the British Museum case

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Bibliographic Details
Main Authors: Paolo, Ferri, Simone, Napolitano, Luca, Zan
Format: Book
Language:English
Published: Springer 2023
Subjects:
income gap reporting framework
British Museum case
Online Access:https://link.springer.com/article/10.1007/s10997-023-09673-w
https://dlib.phenikaa-uni.edu.vn/handle/PNK/8395
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spelling oai:localhost:PNK-83952023-05-04T04:48:35Z The income gap reporting framework in public not-for-profit organizations: the British Museum case Paolo, Ferri Simone, Napolitano Luca, Zan income gap reporting framework British Museum case CC BY The income gap is the negative margin between earned income and operating expenses: this is the main financial concern for not-for-profit entities (both public sector and nongovernmental organizations). Despite this, all over the world these entities are forced to use the standard profit-centered income statements format, with its focus on net income generation (the bottom line). This paper proposes an income statement format that uses the income gap to understand/discuss/present the financial viability of a not-for-profit entity in the arts sector, specifically a museum. We apply the framework to the British Museum’s income statements from 1999–2000 to 2018–2019. This allows us to analyze institutional narratives in the context of the evolution of the museum’s financial viability over two decades, and to assess the performance of the museum’s neoliberal reform agenda from the end of the 1990s. Enlarging the perspective, ad hoc adaptations of the framework can allow a better understanding of the financial viability of not-for-profit organizations, in the arts sector and possibly more broadly in public services and not-for-profit sector. 2023-05-04T04:48:35Z 2023-05-04T04:48:35Z 2023 Book https://link.springer.com/article/10.1007/s10997-023-09673-w https://dlib.phenikaa-uni.edu.vn/handle/PNK/8395 en application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language English
topic income gap reporting framework
British Museum case
spellingShingle income gap reporting framework
British Museum case
Paolo, Ferri
Simone, Napolitano
Luca, Zan
The income gap reporting framework in public not-for-profit organizations: the British Museum case
description CC BY
format Book
author Paolo, Ferri
Simone, Napolitano
Luca, Zan
author_facet Paolo, Ferri
Simone, Napolitano
Luca, Zan
author_sort Paolo, Ferri
title The income gap reporting framework in public not-for-profit organizations: the British Museum case
title_short The income gap reporting framework in public not-for-profit organizations: the British Museum case
title_full The income gap reporting framework in public not-for-profit organizations: the British Museum case
title_fullStr The income gap reporting framework in public not-for-profit organizations: the British Museum case
title_full_unstemmed The income gap reporting framework in public not-for-profit organizations: the British Museum case
title_sort income gap reporting framework in public not-for-profit organizations: the british museum case
publisher Springer
publishDate 2023
url https://link.springer.com/article/10.1007/s10997-023-09673-w
https://dlib.phenikaa-uni.edu.vn/handle/PNK/8395
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score 8.881002

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