Abstract

During the period 2007-2009, the Association of Italian Foundations of Banking Origin and Savings Banks (ACRI) carried out a project to identify a new data system for the description of the interventions, concerning the sector "Art, performing arts and cultural heritage", that are financed or directly implemented by Foundations. In particular, it identified a series of numerical indicators: "input indicators", which measure human resources and working days employed, and "output indicators", useful to describe the quantity of goods/services produced and end results achieved.