The relevance of strategic management accounting to popular culture: The world of West End Musicals

Irvine Lapsley, Josephine V. Rekers

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskriftPeer review

11 Citeringar (SciVal)

Sammanfattning

The study of accounting and popular culture presents an exciting new research agenda for management accountants. This study examines this development from a strategy perspective. Specifically, this paper adds to our knowledge of the potential for Strategic Management Accounting in action by studying the novel setting of the world of West End Musicals. Using a case study approach, this study challenges conventional SMA thinking from a 'strategy-as-practice' perspective, using the process of developing a popular theatre portfolio of activities. Findings indicate that strategy is a complex practice which is an inherently social process: Theatre producers negotiate a route to the market that is mediated by validating intermediary organizations that contribute and communicate the reputation of new cultural products and thereby support the strategic process.

Originalspråkengelska
Sidor (från-till)47-55
TidskriftManagement Accounting Research
Volym35
Tidigt onlinedatum2017 jan. 22
DOI
StatusPublished - 2017 juni

Ämnesklassifikation (UKÄ)

  • Kulturgeografi

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