Governing arts through valuation: The role of the state as network actor in the European Capital of Culture 2010

摘要: Abstract In modern societies, the state plays a crucial role in management of arts through funding and more or less direct political intervention. Among these processes practices valuation supported by specific accounting techniques play an important role. We propose that order to understand decision-making state, their effects on management, how become intertwined can be studied focusing valuation. This also enables researchers this intertwinement better. Drawing David Stark’s concept heterarchies, we explore complex qualitative case study European Capital Culture (ECC) 2010, ‘Essen for Ruhr Area’. show was constructed multiple actors who acted behalf ‘the state’ using diverging principles interaction with ECC project organization its around 300 projects. Our paper contributes literature casting light heterarchical structure entailed construction management. illustrate potential work heterarchies studying eminent accounting.