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

Lapsley, Irvine LU and Rekers, Josephine V. LU (2017) In Management Accounting Research 35. p.47-55
Abstract

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... (More)

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.

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Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Popular culture, Strategic management accounting, Strategy as practice, West End Musicals
in
Management Accounting Research
volume
35
pages
47 - 55
publisher
Elsevier
external identifiers
  • scopus:85009840458
  • wos:000403031000005
ISSN
1044-5005
DOI
10.1016/j.mar.2017.01.001
language
English
LU publication?
yes
id
c6a32cc9-238a-4479-8c1b-26ed1fd6274d
date added to LUP
2017-03-20 13:55:56
date last changed
2018-02-18 23:59:50
@article{c6a32cc9-238a-4479-8c1b-26ed1fd6274d,
  abstract     = {<p>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.</p>},
  author       = {Lapsley, Irvine and Rekers, Josephine V.},
  issn         = {1044-5005},
  keyword      = {Popular culture,Strategic management accounting,Strategy as practice,West End Musicals},
  language     = {eng},
  pages        = {47--55},
  publisher    = {Elsevier},
  series       = {Management Accounting Research},
  title        = {The relevance of strategic management accounting to popular culture : The world of West End Musicals},
  url          = {http://dx.doi.org/10.1016/j.mar.2017.01.001},
  volume       = {35},
  year         = {2017},
}