Economics of Digitization in Amusement Parks

Few studies have considered accounting and performances of the digital business in amusement parks, while the pandemic stimulated digitization and social media management. The aim of the paper is to estimate economic performances of Italian Amusement Parks through and out of the pandemic and according to their accounting rows, which include the marketing and IT expense, next to the personnel expense and the number of employees. The paper includes a stepwise regression for prepandemic (2019), pandemic (2020-2021) and postpandemic (2022) performances. The digital business is investigated thanks to the expense disclosure and accounting rules-standards. The digitization remains a legacy for reopened parks, in order to enhance experiences before, during and after visits and optimize their relations. This investigation concerns an Italian sample and the same reporting can be investigated according to International accounting standards for other samples and countries. In the literature debate, this paper is an added value, in order to understand antecedents of/and performances of parks.