Oakes, H and Oakes, S (2018) An Overture for Organisational Transformation with accounting and music. Critical Perspectives On Accounting.

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Abstract

The current crisis in capitalism and the often sublimating roles of conventional accounting suggest a pressing need for alternative, emancipatory forms of accounting. Hence, this paper presents an Overture for Organisational Transformation (OOT) which is an emancipatory performance management and measurement framework supported by music. Video recordings of six original compositions are included for illustrative purposes. Drawing on Marcuse, the framework reveals (and reflects on) key aspects of the potential value of music for emancipatory accounting, and for organisations seeking to enhance their societal contribution. The OOT has six dimensions (often inter-connected): Learning and Growth, Internal Processes, Financial, Consumer, Environment, and Community. The first four dimensions re-imagine Kaplan and Norton’s (1996) Balanced Scorecard perspectives: Learning and Growth, Internal Processes, Financial, and Consumer. Underpinned by Habermasian communicative action, each OOT dimension includes practical illustrations of potentially emancipatory organisational practices assisted by music.

Item Type: Article
Additional Information: This is the accepted author manuscript (AAM). The final published version (version of record) is available online via Elsevier at https://www.sciencedirect.com/science/article/pii/S1045235418303587 - please refer to any applicable terms of use of the publisher.
Uncontrolled Keywords: Overture for Organisational Transformation; Emancipatory accounting; Music; Marcuse
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting. Bookkeeping
Divisions: Faculty of Humanities and Social Sciences > Keele Management School
Depositing User: Symplectic
Date Deposited: 15 Jan 2019 09:05
Last Modified: 28 Feb 2019 16:19
URI: http://eprints.keele.ac.uk/id/eprint/5686

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