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

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

 Oakesa, Helen.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 738-764. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessCase studyNarrativesArts organisationsAusterityBusiness modelsPublic-sector accounting
Tác giả CN Oakesa, Helen.
Nhan đề An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective / Helen Oakesa & Steve Oakes.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 738-764.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt 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.
Thuật ngữ chủ đề Accounting-Periodicals
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals
Từ khóa tự do Case study
Từ khóa tự do Narratives
Từ khóa tự do Arts organisations
Từ khóa tự do Austerity
Từ khóa tự do Business models
Từ khóa tự do Public-sector accounting
Tác giả(bs) CN Oakes, Steve.
Nguồn trích Accounting and Business Research.- Volume 45, N6-7, 2015.
MARC
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490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a 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.
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