Oakes, H and Oakes, S (2016) Accounting colonisation and austerity in arts organisations. Critical Perspectives On Accounting, 38. pp. 34-53. ISSN 1045-2354

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This Habermasian qualitative study considers the nature and extent of accounting and austerity colonisation in the context of widening arts engagement in England in a period of financial austerity. It also explores some of the key impacts of austerity and accounting monitoring and how arts organisations coped with them. The findings suggest that the discourses of accounting and austerity were associated with a variety of forms of colonisation and limited resistance along a continuum. The discourse of austerity was portrayed as much more problematic and colonising than the extensive accounting monitoring which was taken for granted. The discourses and practices of austerity were implicated in morally ambiguous and role-conflicted organisational behaviour suggesting sublimated legitimation crisis tendencies but there was no evidence of widespread Habermasian motivation crisis in relation to austerity or accounting monitoring. Some organisational members responded actively to accounting colonisation, and as a reorientation or reversal of colonisation, created transformations of accounting through a range of narrative and visual reporting methods. Their evaluation of such qualitative data revealed an expression of autonomy in the face of pathological accounting colonisation, whilst paradoxically creating self-challenging monitoring procedures.

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://doi.org/10.1016/j.cpa.2015.10.005 . Please refer to any applicable terms of use of the publisher.
Uncontrolled Keywords: arts organisations, accounting colonisation, austerity, accounting monitoring, Habermas, legitimation crisis
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting. Bookkeeping
Divisions: Faculty of Humanities and Social Sciences > Keele Management School
Depositing User: Symplectic
Date Deposited: 14 Jun 2017 13:07
Last Modified: 01 Jun 2018 11:12
URI: https://eprints.keele.ac.uk/id/eprint/3602

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