ABSTRACT
Cultural organisations are undertaking strong processes of modification of their management systems (Anselmi, 2003). This is tied to a broader re-thinking of the principles on which they are to operate. More and more cultural organisations encompass financial considerations in their decision processes for a better utilisation of the financial resources. Furthermore, there is a growing awareness of the need for a stronger orientation towards stakeholders as well. For these main reasons (reduction of the level of public funding, economy in the expenses and efficiency in the utilisation of the resources, stronger openness and orientation towards stakeholders), cultural organisations have changed or are changing their attitude to operate in many European countries.
