Performance Evaluation in the Arts and Cultural Sector: A Story of Accounting at Its Margins

Abstract

In this article, I present a review of financial and management accounting literature on the arts and cultural sector. My objective is to understand to what extent this literature is able to offer a critical perspective on the study of performance evaluation practices in arts and cultural organizations, as it is currently missing in the arts management literature. Adopting a critical perspective means shifting the focus of research from the technicalities of evaluation rules and procedures to their embodiment by the different organizational and societal actors of the arts and cultural sector.