Dear AACORNers,


I just wanted to point you to the recently published issue of “Critical Perspectives on Accounting” (37, 1). It  is a special issue on “Accounting, Culture and the Arts”, edited by Ingrid Jeacle (U Edinburgh) and Peter Miller (LSE) (see I think the issue contains a number of papers that could be of interest for some of you.


Among the articles is one that I co-authored with Lukas Crepaz and Christian Huber on the manifold ways in which the state intervenes in aesthetic/artistic processes.  The empirical background is the “European Capital of Culture 2010” that was organized by the city of Essen and the Ruhr Area in West-Germany six years ago. Drawing on David Stark’s theory of heterarchical orders of worth, we argue that the state intervenes in aesthetic judgements as well as in processes of arts management on manifold ways – not only by granting or withholding budgets. Responsively, artists and art managers developed a proper repertoire for ‘counteraction’ in the complex processes of (e)valuating and managing artistic projects…


A copy of the paper is attached.  






Univ.-Prof. Dr. Tobias Scheytt


Department of Management Accounting & Control

Faculty of Economics & Social Sciences


Holstenhofweg 85

22043 Hamburg




Tel.: +49 (0)40 6541 2825 (3432 secr.)

Fax: +49 (0)40 6541 3522

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