Public Auditing and Cultural Policy

  • 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 theThis 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.zeige mehrzeige weniger

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Metadaten
Verfasserangaben:Karl BorowskiORCiD, Julia GlesnerGND
DOI:https://doi.org/10.33423/jaf.v25i3.7933
ISSN:2158-3625
Titel des übergeordneten Werkes (Englisch):Journal of Accounting and Finance
Untertitel (Englisch):The Influence of Financial Oversight on Political Justifications
Verlagsort:Krakau
Dokumentart:Wissenschaftlicher Artikel
Sprache:Englisch
Jahr der Erstveröffentlichung:2025
Veröffentlichende Institution:Fachhochschule Potsdam
Urhebende Körperschaft:North American Business Press Inc.
Datum der Freischaltung:01.12.2025
GND-Schlagwort:Kulturpolitik; Rechnungshof; Rechnungswesen; Theater
Jahrgang:25
Ausgabe / Heft:3
Erste Seite:163
Letzte Seite:177
Fachbereiche und Zentrale Einrichtungen:FB2 Stadt | Bau | Kultur / Kulturarbeit
DDC-Klassifikation:300 Sozialwissenschaften
Open Access:Bronze Open Access
Lizenz (Deutsch):Keine öffentliche Lizenz - es gilt das deutsche Urheberrecht
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