Oakes, H. and Oakes, S. (2015) An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective. Accounting and Business Research, 45 (6-7). 738 - 764. ISSN 0001-4788
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.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2015 The Authors. Published by Taylor & Francis. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/Licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Permission is granted subject to the terms of the License under which the work was published. Please check the License conditions for the work which you wish to reuse. Full and appropriate attribution must be given. This permission does not cover any third party copyrighted material which may appear in the work requested. |
Keywords: | public-sector accounting; case study; arts organisations; austerity; business models; narratives |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 14 Jan 2016 15:12 |
Last Modified: | 14 Jan 2016 15:12 |
Published Version: | http://dx.doi.org/10.1080/00014788.2015.1081555 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1080/00014788.2015.1081555 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:92626 |