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Intangible Performance in a Theater: Directing the Audience of Reports
Stockholm University, Faculty of Social Sciences, School of Business. (Redovisning)
2011 (English)Conference paper, Published paper (Refereed)
Abstract [en]

In an organization where performance is perceived to be difficult to measure, the paper studies

how the performance information producer relates to the measurement dilemma in reporting by

numbers to information users at different levels of distance. The paper is a case study of

measurement practices, from the perspective of the information producer, focusing on the top

management level in a publicly funded theater. The qualitative research design incorporated

interviews, participant observations and document analysis. The analysis draws mainly from

literature in measurement and intangibles. In the study, an anxious use of numbers in reporting to

distant information users illustrates how the confidence in reporting numbers regarding

intangibles is related to the (dis)trust in external users’ second-order measurement practices, and

the (lack of) control of users’ framing of measurement. The case reveals efforts made for

controlling external users’ framing of reported numbers, implicating how accountability relations

and long-distance control by numbers may work bi-directional.

Place, publisher, year, edition, pages
2011.
Keyword [en]
Distance, Use of Information, Measurement, Arts and Culture Organizations
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-70436OAI: oai:DiVA.org:su-70436DiVA: diva2:481262
Conference
Critical Perspectives on Accounting Conference, Clearwater, US
Available from: 2012-01-20 Created: 2012-01-20 Last updated: 2012-02-10Bibliographically approved

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http://elsevier.conference-services.net/resources/247/2182/pdf/CPAC2011_0090_paper.pdf

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