The Quality of Annual Reporting by Italian Museums: An International Comparison

We study the quality of disclosure and the level of accountability of Italian museums using MPADI2 index (Wei et al. 2008; Botes et al. 2013) on a sample of 13 annual reports which, given the legal status of some entities, encompasses the activity of 93 Italian public and private museums, many of which are within the most visited in Italy and worldwide. The results allow for an international comparison with the annual reports of a panel of USA, UK and European museums which have undergone the same MPADI2 analysis, giving an interesting insight about museum different disclosing practices across countries.