TY - JOUR A1 - Borowski, Karl A1 - Glesner, Julia T1 - Public Auditing and Cultural Policy T2 - Journal of Accounting and Finance N2 - This paper investigates the impact of public financial control on cultural policy, a relationship often assumed but understudied. Focusing on Mecklenburg-Western Pomerania, Germany (1993-2011), it examines how financial oversight by the regional Court of Auditors (LRH MV) influenced justifications for theatre and orchestra policy. Building on the idea that auditing shapes its subjects, the study analyzes how decision-makers adapted their arguments in response to LRH MV observations. Using interpretive policy research and argumentation theory, the study analyzes 96 documents, including LRH MV reports. Findings reveal the LRH MV’s indirect but decisive role, with governments aligning arguments with the Court’s recommendations. The LRH MV acted not only as a supervisor but also as a knowledge producer, providing frameworks for reform. This demonstrates how financial oversight shapes cultural policy, contributing to cultural economics and offering insights into arts sector governance. The methodology proves robust for assessing the broader implications of financial control. KW - Kulturpolitik KW - Rechnungshof KW - Rechnungswesen KW - Theater Y1 - 2025 UR - https://opus4.kobv.de/opus4-fhpotsdam/frontdoor/index/index/docId/3753 SN - 2158-3625 VL - 25 IS - 3 SP - 163 EP - 177 CY - Krakau ER -