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Audit of Cultural Institutions – Approach and Methodology

Author

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  • Roman Batko
Abstract
Purpose: The purpose of this article is to provide a model solution for auditing cultural institutions. The proposed methodology consists of defining audit criteria in key management areas and giving them appropriate importance. An additional objective was to create a functional benchmarking tool that allows data to be collected to compare similar organisations in their different areas of management, to seek optimal practices and treat them as a model, and to encourage other institutions to implement them. Design/Methodology/Approach: Audit activities in cultural institutions were carried out with the use of techniques related to management audit, operational audit, performance audit and compliance audit. Findings: The methodology has been developed in relation to eighteen areas of management, including strategic and systemic management, leadership, process and project management, and innovation and creativity. Practical Implications: By standardising the audit criteria of the cultural institutions, a scientific approach has been developed to adopt best practices in the field of management and enforcement sciences to create a common language for the description and modelling of the organisation, as well as to create and update common databases, which are the basis for synergies - cooperation and communication. Original/value: The "Guide on the audit of cultural institution", developed on the basis of research, is a proprietary and thus original solution adapted to the specific characteristics of given institutions, allowing self-assessment and the search for their own strategic direction.

Suggested Citation

  • Roman Batko, 2021. "Audit of Cultural Institutions – Approach and Methodology," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 304-315.
    • Handle: RePEc:ers:journl:v:xxiv:y:2021:i:1:p:304-315
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    References listed on IDEAS

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    1. Dennis A. Gioia & Kumar Chittipeddi, 1991. "Sensemaking and sensegiving in strategic change initiation," Strategic Management Journal, Wiley Blackwell, vol. 12(6), pages 433-448, September.
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    Cited by:

    1. Roman Batko, 2021. "Evaluation of Audit Criteria for Cultural Institutions: A Research Report," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 478-493.

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    More about this item

    Keywords

    Audit methodology; cultural institutions; change management; strategic management; innovation.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Z10 - Other Special Topics - - Cultural Economics - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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