Accounting and governance for the inclusion of blind people in the fruition of cultural heritage

The problem of cultural products accessibility to "vulnerable" people is currently very important, in order to spread a new and more inclusive approach. The aspects concerning tourism can be considered positively as an engine of sustainable development, or they can be perceived as a threat if the management is not carried out following the aims of sustainability and inclusion. Starting from the theoretical basis of sustainable tourism and based on Sandell’s model (1998, 2000, 2002), the work aims to evaluate inclusive processes and the possible contribution of managerial systems. The ability to manage inclusive processes is the basis for broad social change in tactile museums (Baldarelli and Cardillo, 2020). To this end, an empirical study was conducted at the Omero Museum in Ancona with the aim of evaluating and interpreting the inclusion processes.