Enabling accountability in museums

Building on our analytical arguments against the valuation of collections for financial reporting purposes. Outlines a set of factual, reliable and interpretable financial and non‐financial indicators of the vitality and viability of museums by which the accountability of museum managers may properly be assessed. Enabling Accountability in Museums (EAM) is concerned with optimizing accountability while maintaining the integrity of organizational objectives/missions. EAM is posed for consideration by the international museum community as a means of averting a spurious and stultifying notion of accountability which is based on the financial valuation of collections.