Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture
Détails
ID Serval
serval:BIB_23D1C878142D
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Institution
Titre
Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture
Périodique
Management Accounting Research
ISSN
1044-5005
Statut éditorial
Publié
Date de publication
06/2017
Peer-reviewed
Oui
Volume
35
Pages
66-82
Langue
anglais
Résumé
This paper examines the role of calculative practices in the creation of the Charlie Chaplin museum, a multiparty cultural project with the mission to ‘bring back’ the great entertainer in an ‘authentic’ and commercially viable way. As with many other cultural organizations, there are multiple parties with competing and even conflicting objectives, leading to disagreement not only about the final objectives but also about the evaluative principles that would guide the parties towards consensus and productive action. Previous research in such settings has commonly portrayed accounting as a mediating practice which helps reconcile the dilemma between commerce and culture. We put forward accounting as a catalyzing – rather than compromising – factor in producing cultural goods. We develop this claim by examining the transformative power of calculative practices during the creation of the Chaplin museum.
Mots-clé
Accounting, Information Systems and Management, Finance
Web of science
Création de la notice
26/02/2016 11:45
Dernière modification de la notice
20/08/2019 13:01