... of arts and museum marketing management. The exploratory qualitative research included 17 museum professionals and was carried out in 17 museums in one EU emerging market country. Findings Museum professionals are not aware of the competition, or they tend to ignore its existence. They consider...

... that the use of IFRS improves the relevance and reliability of the reported accounting information. Originality/value The authors provide new evidence from a Latin‐American emerging market and they shed some light on the potential effect of IFRS implementation for several Latin‐American countries...