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Luca Zan

Adjunct Visiting Professor

Office: HBH 1104
Voice: (412) 268-6706


Luca Zan is Professor of Management, University of Bologna, and EIASM's Professor, Brussels.

Director of GIOCA (Graduate degree in Innovation and Organization of Cultural and the Arts), University of Bologna; he also teaches “Managing Cultural Heritage: Identity and Sustainability” within the Master of Arts Management Programme, Carnegie Mellon University.

His research interests deal with:

  1. Management and accounting history, both in terms of theories, and practices (especially in pre-industrial settings, such the Venice Arsenal 16th century).
  2. Strategic change processes, within strategic management, management accounting and organization theory traditions.
  3. The diffusion of economic and managerial discourse in non profit organizations (co-operative society, unions, etc.)
  4. Management of heritage and arts organizations, with a focus on field research (Imola Piano Academy, Archeological Museum in Bologna, Pompeii archeological site; OPD in Florence, GAM in Bologna; Italian Opera Houses; Ferrara Buskers’ Festival), and research developed for public entities (municipal museums in Milan and Venice; Egyptian Museum in Turin). International activities: research on change process at the British Museum (1996-2000); member of the Development Project of the Italian Foreign Affair Ministry of the Shaanxi History Museum, Xi'an, China, 2002; member of the Development Project of the Italian Foreign Affair Ministry of museums of Belgrade; member of the Project for the rehabilitation of the historical centre of Quito, Ecuador, as institutional expert, funded by the Banco Interamericano de Desarrollo, 2004. Field research on the management of Machu Picchu (2008), Heritage Malta (2008); on the management of heritage in Turkey (2010-). Extensive field research in China: on the management fo cultural heritage (2005-10); on Unesco sites (2009-10), on monitoring the 11th five year plan on heritage (2011-).

List of publications (divided by topics) 

Strategy, Management and Accounting

  • “Future directions from the past: management and accounting discourse in historical perspective”, Advances in Strategic Management, Volume 22nd, Expanding Perspectives on the Strategy Process, 2005, 457-489 
  • "Accounting relativism: the unstable relationship between income measurement and theories of the firm" [co-author S. Zambon], Accounting, Organisations and Society, Vol. 25, No. 8, 2000 (pp. 799-822).
  • "The Endogenous Construction of Accounting Discourses in a Trade Union", Journal of Management and Governance, vol. 3, n 1, 1999, [co-author F. Panozzo].
  • "Interactionism and Systemic view in the Strategic Approach", in P. Shrivastava, C. Stubbart (Eds.), Advances in Strategic Management, vol. 11, Jay Press Inc, Greenwich, Connecticut, 1995 (p. 261-283).
  • (eds.), Perspectives on Strategic Change, Kluwer, Dordrecht, The Netherlands, 1993 [co-author S. Zambon & A. Pettigrew],
  • "Looking for Theories in Strategy Studies", Scandinavian Journal of Management, vol. 6, n. 2, 1990 (p. 89-108).
  • "What's Left for Formal Planning", Economia Aziendale, 1987, vol. VI, n. 2 (p. 187-204) 

Management and Accounting History

  • “Complexity, anachronism and time-parochialism. Doing historical research from a (strategic) management background”, paper presented at the Workshop on Qualitative Historical Methods in Management and Organization Studies,  Centre for Management & Organizational History, Queen Mary University of London, 8-9 September 2011.
  • “Searching for managerial micro foundations in west/east divergence”, paper presented at the Third European Congress on World and Global History, LSE, London, 14–17 April 2011 (co-author Kent Deng).
  • “100 years of administrative history at MIC (International Museum of Ceramics in Faenza). Change and continuity in managerial processes and discourse”, Management and Organization History, 2011, 6 (1), pp. 59-80 (co-author Maria Lusiani).  
  • “Controlling expenditure, or the slow emergence of costing at the Venice Arsenal (1586-1633)”, Special Issue on “Accounting History in Italy”, Accounting, Business & Financial History, 2007, Vol. 17, No. 1, 105–128 (Co-author S. Zambon).
  • Il “discorso del maneggio”. Pratiche gestionali e contabili all’Arsenale di Venezia, 1580-1643, il Mulino, 2006 (co-authors  F. Rossi & S. Zambon).
  • “Writing management and accounting history. Insights from unorthodox music historiography”, Accounting Historians Journal, Volume 31, Number 2, December 2004, p. 171-192.
  • “Accounting and management discourse in protoindustrial settings: the  Venice Arsenal in the turn of the XVI Century”, Accounting and Business Research, vol. 32, No 2, 2004, p. 145-175.
  • (eds.), Special section of The European Accounting Review on “Mapping Variety in the History of Accounting and Management Practices”, 2002, Vol. 11, No. 2 [Co-editor S. Carmona]. 
  • "Toward a history of accounting histories", European Accounting Review, vol. 3, n. 2, 1994 (p. 255-307).

Arts Management and Museum

  • "Economic Discourse and Heritage Conservation. Towards An Ethnography Of Administrations", Paper presented at the World Heritage Expert Meeting on “Heritage and Society – toward the 20th anniversary of the NARA Document and beyond”, Himeji, November 2012, 3?5
  • “New Approaches to Heritage Administration in China”, in Encyclopaedia of Global Archaeology,  Springer, forthcoming, 2012.
  • “Ten years after. The rise and fall of autonomy in Pompeii”, Paper presented at the 2011 Egos conference, forthcoming, Critical Perspectives in Accounting, 2013 (co-author Ferri P.)
  • “A centralized decentralization: outsourcing in the Turkish cultural heritage sector”, The International Journal of Cultural Policy, 2012, DOI:10.1080/10286632.2012.731051 (co-authors Sara Bonini Baraldi & Daniel Shoup).
  • “Understanding Cultural Heritage in Turkey: Institutional Context and Organizational Issues”, International Journal of Heritage Studies, 2012, DOI:10.1080/13527258.2012.700283 (co-authors Sara Bonini Baraldi & Daniel Shoup).
  • Special issue on Managing Arts Organizations, International Studies of Management and Organization, Vol. 42, No. 2, Summer 2012. Including the Guest Editor's Introduction, “Research on Arts Organizations and the Lazy Community of Management Scholars”. 
  • “The rhetoric of Cultural Policies and the issue of ‘getting things done’. Bologna Cultural Capital ten years after”, City, Culture and Society, Volume 2, Issue 4, December 2011, Pages 189-200, (co-authors Sara Bonini Baraldi, Federica Onofri).
  • “Behind the scenes of public funding for performing arts in Italy: hidden phenomena beyond the rhetoric of legislation”, The International Journal of Cultural Policy, 2012, Vol 18 No. 1, 76-92 (co-author Luca Zan, Bonini Baraldi S., Mariani M., Ferri P., Lusiani M.)
  • “Managing Machu Picchu: institutional settings, business model and master plans”, Journal of Cultural Heritage Management and Sustainable  Development, Vol. 1 No. 2, 2011, pp. 157-176; (co-author Maria Lusiani)
  • “Managing change and master plans. Machu Picchu between conservation and exploitation”, Archaeologies, 2011, vol 7, 2. pp.329-371 (co-author M. Lusiani)
  • “The economy of music programs and organizations. A micro analysis and typology”, European Accounting Review, 2011, Vol. 20, No. 1, 113-148 (co-author M. Mariani).
  • “Institutional transformation and managerialism in cultural heritage: Heritage Malta”, Museum Management and Curatorship, 2010, 25 (2), pp. 147-165 (co-authored with Maria Lusiani)
  • (a cura di), Le risorse per lo spettacolo. Ricerca esplorativa su trasparenza, accountability e efficacia della spesa pubblica nello spettacolo, il Mulino, Bologna 2009
  • “The Opificio delle Pietre Dure  in Florence: between excellence and surviving”, in Ayata B. (ed.), Kulturekonomi. Konsten att fånga osynliga vården, Studentlitteratur, Stockholm, 2007, 189-230 [co-author A. Narduzzo]
  • Managerial Rhetoric and Arts Organizations, Palgrave MacMillan, Basingstoke, 2006
  • “Cultural Heritage between Centralisation and Decentralisation: Insights from the Italian context”, International Journal of Cultural Policy, 2007, Vol. 13, No. 1, 49-70 (co-authors Bonini, S., Gordon, C.)
  • “Much ado about management”, International Journal of Art Management, 2005, volume 7, number 3, Spring, 46-64 (co-author L.M Sicca)
  • "Renewing Pompeii, Year Zero. Promises and expectations from new approaches to museum management and accountability", Critical Perspectives in Accounting, 13, 2002 (pp. 89-137).
  • “Management and the British Museum”, Museum Management and Curatorship, Vol. 18, No. 3, 2000, (pp. 221-270).
  • "Managerialisation processes and performance in arts organisations: The Archaeological Museum of Bologna",  Scandinavian Journal of Management, Vol. 16, n. 4, 2000 (pp. 431-454).
  • (ed), “Accounting for Art”, Scandinavian Journal of Management, Vol. 16, n. 3, 2000 (335-347).
  • "Piano, with harmony: analysing the Imola academy from a management study perspective", Financial Accountability & Management, Special Issues on Accountability in Non-Profit Organisations, Vol. 14, No. 3, 1998 (p. 215-231). 

China Cultural Heritage

  • “Searching for managerial micro foundations in west/east divergence”, paper presented at the Third European Congress on World and Global History, LSE, London, 14–17 April 2011 (co-author Kent Deng).
  • “Conservation & exploitation. Governance and sustainability issues in Lijiang cases”, in Jyoti Hosagrahar (ed), Urban China 2030, 2011, forthcoming (co-author Wang Tao).
  • “The Heritage Chain. General issues and a case study, China”, Journal of Cultural Heritage, forthcoming, 2012, (co-author Bonini Baraldi S.)
  • “Opening the door to accounting change. Transformations in Chinese public sector accounting”, Accounting History Review, 2012, Vol. 22, No. 3, 269-299 (co-author Qingmei Xue)
  • “Managing Cultural Heritage in China. A View from the Outside”, China Quarterly, 210, June 2012, pp. 456-481 (co-author Sara Bonini)
  • “Management and Presentation of Chinese sites for UNESCO World Heritage List”, in Special Issue: World Heritage cities management Guest editor(s): Ana Pereira Roders and Ron van Oers, Facilities, Vol. 29 No. 7/8, 2011, pp. 313-325 (co-author Wang Tao)
  • “Budgeting China: macro policies and micro practices in public sector changes”, Accounting, Auditing and Accountability Journal, 2011, 24, 1, pp. 38-62 (co-author Qingmei Xue).
  • The Management of Cultural Heritage in China. General trends and a micro-focus on the Luoyang municipality, Egea, Milano, 2008 (co-author Y.Guo & S.Liu) (available as print-on-demand at )
  • “Managing the archaeological chain in China. Between happy ending and organizational challenges.“ in Amoeda et al. (eds), Heritage 2008. World Heritage and Sustainable Development , Green Lines Institute Pub, Barcelos, Portugal. (co-author Bonini, S.)
  • “Managerial Transformation in Chinese Museums. The Shaanxi History Museum in Xi'an”, Museum Management and Curatorship, June 2007, Vol. 22, No. 2, 151-182