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<p>Reporting is essential for any organization, especially when a crisis is destabilizing activities and financial viability, and new activities are needed to grant revenue streams. Digitalization can be one of these new activities. This study explores how the biggest 100 US art museums leveraged digitalization to sustain themselves during the pandemic, highlighting how accounting entries detect digitalization costs and their relations with revenues and net assets. A two-stage least squares regression concerns two main predictors, the advertising and Information Technology expenses. The fundraising expense is positively correlated with both expenses, which are about digitalization and social media.</p>

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Digitalization reporting in US art museums in time of crisis: a two stage least squares TSLS regression

  • 期刊论文

  • 发表日期：

    2026年3月23日

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  • Angela Besana,
  • Martha Friel,
  • Enrico Giorgio Domenico Crisafulli

摘要

Reporting is essential for any organization, especially when a crisis is destabilizing activities and financial viability, and new activities are needed to grant revenue streams. Digitalization can be one of these new activities. This study explores how the biggest 100 US art museums leveraged digitalization to sustain themselves during the pandemic, highlighting how accounting entries detect digitalization costs and their relations with revenues and net assets. A two-stage least squares regression concerns two main predictors, the advertising and Information Technology expenses. The fundraising expense is positively correlated with both expenses, which are about digitalization and social media.