Compromises and compromising: Management accounting and decision-making in a creative organisation
研究创意组织中决策时如何处理多重价值，提出妥协与妥协过程两种模式，分析会计和控制对象在歌剧院的决策中如何被调动，对理解文化创意组织的管理会计实践有参考价值。
This paper explores how actors handle multiple values in decision-making practices in a creative organisation. Drawing on Boltanski and Thévenot’s notion of compromise as a situation that includes and transcends multiple principles of value for the sake of a common, yet unarticulated, good, this paper analyses valuation practices that lead to production decisions in an opera house. It proposes compromising and compromises as two modalities that are used to understand the role of accounting and control objects in decision-making in cultural and creative organizations. In compromising situations, actors mobilize relations of equivalence that enable them to trade off, negotiate and mediate different principles through dynamic valuation practices that involve critiques and justifications. Here, both accounting and inspiration objects are mobilised to persuade actors, constrain decisions and mediate between values. In compromises, in contrast, actors create ambiguous associations between industrial, market and inspiration values that suspend critiques and requests for clarifications. Here, accounting and controls are mobilised as ambiguous objects, both becoming a resource for a higher common good and articulating an industrial order of worth that is plastic and vibrant.