Valuation of cultural goods: evaluation of perspective methods

Authors

  • Luboš Smrčka University of Economics Prague, Department of Business Economics
  • Eva Kislingerová University of Economics Prague, Department of Business Economics
  • Jiří Strouhal University of Economics Prague, Department of Business Economics
  • Klára Kubíčková University of Economics Prague
  • Markéta Kubíčková University of Economics Prague

DOI:

https://doi.org/10.37335/ijek.v2i2.21

Keywords:

cultural goods, creative industry, valuation methods, economic consequences, state grant policy, Czech Republic

Abstract

Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse the economic impacts of cultural organizations. 

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Published

2014-12-31

How to Cite

Smrčka, L. ., Kislingerová, E., Strouhal, J. ., Kubíčková, K. ., & Kubíčková, M. . (2014). Valuation of cultural goods: evaluation of perspective methods. International Journal of Entrepreneurial Knowledge, 2(2). https://doi.org/10.37335/ijek.v2i2.21

Issue

Vol. 2 No. 2 (2014): International Journal of Entrepreneurial Knowledge

Section

Review

License

International Journal of Entrepreneurial Knowledge (ISSN 2336-2960) is published by the Center for International Scientific Research of VŠO and VŠPP in cooperation with the following partners:

  • University College of Business in Prague, Czech Republic
  • University of Entrepreneurship and Law, Prague, Czech Republic
  • School of Business and Administration of the Polytechnic Institute of Setúbal, Portugal
  • Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia
IJEK is an Open Access journal and does not charge readers or their institutions for access. 
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