Hur redovisas konst och konstnärlig kvalitet? : En komparativ studie av Kungliga Operans och Kungliga Dramatiska teaterns redovisningsmetoder jämfört med akademiska modeller

Sammanfattning: The essay aims to show the relation between academic models for performance measurement and legitimisation in non-profit performing arts companies (NPA) and the current evaluation methods used by NPAs in Sweden. The study has been conducted using content analysis with a comparative design and deductive approach. Where the annual reports for The Royal Swedish Opera and The Royal Dramatic Theatre have been compared to their mission statements and each other. These reports were also compared to three chosen academic models to see if they were used and later discussed if the theatres could have use for them. The models selected highlighted different areas for legitimisation. “Third times the charm” highlights the opinions from other professionals. “A new paradigm” highlights the artistic experience for the audience. And “The four dimensions” highlights societal impact and managerial performance. The essay claims that the two institutions evaluate their business differently in their annual reports and would benefit from learning from each other. When it comes to the academic models. They could both use “third times the charm” more since it relates well to their mission, The Opera uses this method already but would benefit from using it more. Both theatres could also account for their societal impact more, which they now only do indirectly. “A new paradigm” is used seldom as a metho for legitimisation. This could be explained by the lack of such an evaluation in the mission for the theatres, the same goes for managerial performance. The essay recommends further research about the discrepancy found in the Kulturdepartementets different goal statements. About change in these institutions after adopting a new leadership structure. Finally, research seeking comments from the NPAs about their potential use of academia.