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  <doc>
    <id>3753</id>
    <completedYear/>
    <publishedYear>2025</publishedYear>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>163</pageFirst>
    <pageLast>177</pageLast>
    <pageNumber/>
    <edition/>
    <issue>3</issue>
    <volume>25</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace>Krakau</publisherPlace>
    <creatingCorporation>North American Business Press Inc.</creatingCorporation>
    <contributingCorporation/>
    <belongsToBibliography>1</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">Public Auditing and Cultural Policy</title>
    <abstract language="eng">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.&#13;
&#13;
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.</abstract>
    <parentTitle language="eng">Journal of Accounting and Finance</parentTitle>
    <subTitle language="eng">The Influence of Financial Oversight on Political Justifications</subTitle>
    <identifier type="issn">2158-3625</identifier>
    <identifier type="doi">10.33423/jaf.v25i3.7933</identifier>
    <enrichment key="opus.import.date">2025-11-28T10:16:00+00:00</enrichment>
    <enrichment key="opus.source">sword</enrichment>
    <enrichment key="opus.import.user">hisres</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">false</enrichment>
    <licence>Keine öffentliche Lizenz - es gilt das deutsche Urheberrecht</licence>
    <author>Karl Borowski</author>
    <author>Julia Glesner</author>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Kulturpolitik</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Rechnungshof</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Rechnungswesen</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Theater</value>
    </subject>
    <collection role="ddc" number="300">Sozialwissenschaften</collection>
    <collection role="institutes" number="">Kulturarbeit</collection>
    <collection role="Import" number="import">Import</collection>
    <collection role="open_access_fhp" number="">Bronze Open Access</collection>
    <thesisPublisher>Fachhochschule Potsdam</thesisPublisher>
  </doc>
</export-example>
