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.…


| 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): |
