“Coopetition” for Cultural Tourism: An Accounting History Perspective

• Cortese, Damiano ^[2] ; Sinicropi, Silvia ^[1] ; Pollifroni, Massimo ^[1] ; Cantino, Valter ^[1]
  1. [1] University of Turin

     University of Turin

     Torino, Italia

     
  2. [2] Asociación Española de Contabilidad y Administración de Empresas (AECA)
• Localización: De Computis: Revista Española de Historia de la Contabilidad, ISSN-e 1886-1881, Vol. 18, Nº. 1, 2021, págs. 157-168
• Idioma: inglés
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• Resumen

  • This research proposes an accounting history perspective on “coopetition”—a competitive approach based on cooperation—in the cultural tourism sector. The analysis is based on the International Museums Campaigns proclaimed by UNESCO in 1956 and 1957 and investigates the contribution of the Egyptian Museum of Turin, in the context of the local tourism system, in constructing an event and its related communication campaign. The purpose is to highlight, through accounting documents, the importance of coopetition in stimulating visitors’ presence and reaching higher shared socio-economic results.