N.B. Kokashvili; Kh.B.Chitadze; L.S. Mamulashvili

doi:10.36074/grail-of-science.21.08.2026.005

ACCOUNTING AND STATISTICAL REPORTING IMPROVEMENT ISSUES IN CULTURAL INSTITUTIONS

Authors

N.B. Kokashvili Gori State University, Georgia https://orcid.org/0000-0003-3036-609X
Kh.B.Chitadze Gori State University, Georgia https://orcid.org/0000-0001-6795-9484
L.S. Mamulashvili Gori State University, Georgia https://orcid.org/0009-0004-5338-3807

DOI:

https://doi.org/10.36074/grail-of-science.21.08.2026.005

Keywords:

Accounting and Reporting, Quantitative Analysis, Qualitative Analysis, Control, Financing

Summary

The paper discusses management issues that are becoming increasingly relevant in the conditions of modern globalization. The focus is on the development of the cultural sphere, the peculiarities of the cultural sphere and its management, without the study of which it is impossible to fully understand the specifics and features of cultural management and make adequate management decisions. Management issues that are common to all areas of the cultural sphere are discussed. Performing arts management, which provides experience and knowledge in data analytics, creative thinking and a better analysis of the complex challenges that the creative industry faces today. Film and television management, museum management, publishing management, advertising management, etc. The paper discusses the types of accounting and reporting used in the field of culture, quantitative accounting (for example, the number of events, the number of spectators in the theater, the income of spectators in the museum, etc.). Qualitative accounting refers to the accounting of the level and effectiveness of the work performed (for example, such documents include reports reflecting the results of inspections, audience responses to a new film or their reviews, expert assessments, reviews published in the media, responses, etc.). Cultural institutions are mainly dependent on budget financing and, as well as, self-financing. Certain problems and challenges have been identified that still require further improvement.