Museums as an institution have been approached from various disciplines. Economics, or more precisely the Economy Applied to Culture, has made museums susceptible to study using the instruments of economic analysis, leading to the emergence of an area called the Economics of Museums. However, the Management Account has shown no greater interest in the Museum as a subject of study, even when the notion of museum as a guardian of public heritage passed to the conception of the museum as a business, with highly commercial products and with a focus more on the visitor than on collections. This article aims to present some peculiarities of museum management, especially those arising from the definition of the museum mission and the conflict of interests surrounding the various agents involved, whether the state as a provider of funds, the community, the visitor, the directors, in addition to those contributing to the process of value creation in the art market such as artists, gallerists, collectors, critics, curators and other experts. It concludes that the design and implementation of management control tools, consistent with each institution and consolidating the different perspectives of all the actors involved, will provide the institution that creates it, a fundamental tool for monitoring its management and achieving its objectives.