“Coopetition” for Cultural Tourism

An Accounting History Perspective




Palabras clave:

Accounting History, Cultural heritage, Cultural tourism, UNESCO, Egyptian Museum


This research proposes an accounting history perspective on “coopetition”—a competitive approach
based on cooperation—in the cultural tourism sector. The analysis is based on the International Museums
Campaigns proclaimed by UNESCO in 1956 and 1957 and investigates the contribution of the Egyptian
Museum of Turin, in the context of the local tourism system, in constructing an event and its related
communication campaign. The purpose is to highlight, through accounting documents, the importance of
coopetition in stimulating visitors’ presence and reaching higher shared socio-economic results.


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Cómo citar

Cortese, D. (2021) «“Coopetition” for Cultural Tourism: An Accounting History Perspective», De Computis, Revista Española de Historia de la Contabilidad, 18(1), pp. 157–168. doi: 10.26784/issn.1886-1881.v18i1.425.



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