Abstract

The Report on the future of lyric theatre in London which the British government commissioned Richard Eyre to prepare in 1998 is highlighted. In particular the indicators to measure the administrative efficiency are analysed, and compared with the available Italian data. Gilhespy's essay (1999) is then examined, presenting an input-output matrix which takes into account the social benefits generated by a cultural organization, in addition to checking its administrative efficiency. Lingayah, S., MacGillivray, A. and Raynard, P.(1996) focus on creative accounting as a new conceptual framework, which goes beyond costsand benefits analysis, while Schuster (1997) draws the reader's attention to the indicator flaws.