IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v45y2015i6-7p738-764.html
   My bibliography  Save this article

An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective

Author

Listed:
  • Helen Oakes
  • Steve Oakes

Abstract

The paper adopts a lens of new materialism to analyse narratives of managers in the arts sector in response to the master narrative of austerity and proposed 'solutions' using business models (including accounting). It explores the complex trajectories of the master narrative through the analysis of a diverse range of funding and arts organisations. Accounting, business models and austerity reveal rhizomatic characteristics as they diverge from their origin and are implicated in uncertainty about the future and a variety of unintended consequences. Accounting is depicted by many interviewees as not fulfilling many of its promises, thus creating uncertainty regarding its effectiveness. The new materialist approach offers insights into the nature and scale of uncertainty and pays attention to affect and emotion in interviewee responses, fostering an empathetic approach to social analysis. Three implications of new materialism relating to accountability, individual responsibility and inter-organisational communication are highlighted.

Suggested Citation

  • Helen Oakes & Steve Oakes, 2015. "An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 738-764, December.
    • Handle: RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:738-764
    DOI: 10.1080/00014788.2015.1081555
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2015.1081555
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2015.1081555?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    2. Achilli, Giulia & Busco, Cristiano & Giovannoni, Elena & Granà, Fabrizio, 2023. "Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    3. Kingston, Kylie L. & Luke, Belinda & Furneaux, Craig & Alderman, Lyn, 2023. "Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19," The British Accounting Review, Elsevier, vol. 55(5).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:738-764. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.