Reasoning beyond accounting: here is the first step for a valuation of cultural heritage

Ragionare oltre la contabilità: ecco il primo step per una valutazione del patrimonio culturale

Angelo Argento recently published an article examining the valuation of cultural heritage in light of ongoing public accounting reforms in Italy. The piece moves beyond iconic landmarks like the Colosseum or Uffizi to focus on smaller, territorial assets such as archives, civic museums, and lesser-known archaeological sites, questioning how and whether a specific economic value can be assigned to them. It explores different international approaches—from market-based valuations in Australia and France to symbolic €1 entries in the U.S.—highlighting the global trend toward quantifying cultural heritage.