1 Introduction: Research Aims, Methodology, and Design.- References.- 2 Cultural Heritage Under a Managerial-Accounting Perspective.-2.1 Introduction.- 2.2 The Managerial Features of Cultural Organizations.-2.2.1 Community of People, Organization, Decisionmaking/ Responsibility.-2.2.2 Legal Form.- 2.2.3 Mission and Objectives.-2.2.4 Assets.-2.2.5 The Creation Processes.- 2.3 Value Cocreation.-2.4 ...