Accounting colonisation and austerity in arts organisations

Oakes, Helen; Oakes, Steve

doi:10.1016/j.cpa.2015.10.005

Cited by 20 publications

(38 citation statements)

References 29 publications

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“…Generic KPIs have the tendency to standardise and homogenise. Whilst the appropriateness and usefulness of KPIs have been blanketly questioned in the literature (Oakes & Oakes, 2016), this study distinguishes between generic and specific KPIs and highlights the purposes they serve. Generic KPIs, which were reduced from 12 to 3, were symbolically used to demonstrate contributions of arts organisations to DCMS's priorities, whilst providing autonomy to arts organisations to differentiate themselves.…”

Section: Discussionmentioning

confidence: 99%

“…A total of twenty-one face-to-face interviews were conducted with trustees and executive directors who had substantial experience and knowledge of performance management issues and challenges facing the arts sector. These individuals were passionate about the world of arts and cultural policies, and played an important role in balancing socio-cultural imperatives and politico-economic constraints (Oakes & Oakes, 2016;ter Bogt & Tillema, 2016). Sixteen interviews were conducted with trustees and executive directors from the two arts organisationsthe contact details of these interviewees were available in the minutes of meetings of the arts organisations which are publicly available on their webpages.…”

Section: Methodsmentioning

confidence: 99%

“…The pervasive use of private sector management practices in arts organisations has prompted researchers to suggest that these practices have colonised the lifeworlds of arts and culture (Oakes & Oakes, 2016). For example, the deployment of investment appraisal techniques (Mikes & Morhart, 2017), business planning models (Oakes , et al, 1998) and economic value measurement systems (Ellwood & Greenwood, 2016) makes certain things visible and others less visible although the latter may be as important, if not more important.…”

Section: The Performance Management Of Arts Organisationsmentioning

confidence: 99%

“…The interactive use of PMS to discuss strategic and operational issues and the diagnostic use of PMS to trouble-shoot problems may lead to fine-tuning, refinements and changes of the core performance dimensions (Simons, 1995). Figure 1 adds external influences that are relevant for understanding performance management of arts organisations (Ellwood & Greenwood, 2016;Jeacle & Miller, 2016;Oakes & Oakes, 2016;Oakes , et al, 1998;ter Bogt & Tillema, 2016;Townley, et al, 2003). The purpose of this skeletal framework (Laughlin, 1995) is to illustrate the interests that are embedded in PMSs of arts organisations when pursuing politico-economic and socio-cultural objectives.…”

Section: The Performance Management Of Arts Organisationsmentioning

confidence: 99%

“…decision usefulness for investors, in contrast to accountability for future generations. For example, Oakes and Oakes (2016) found that the lifeworld of arts organisations which were mainly funded by Arts Council England was partly corrupted by accounting and commercial values. Managers were apparently aware of the inadequacy of numbers in capturing the full value of arts but nevertheless "played out the charade of advocacy and legitimacy, claiming to demonstrate impact when they knew the essence of the arts is always out of reach" (p. 50).…”

Section: The Performance Management Of Arts Organisationsmentioning

confidence: 99%

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Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity

Abdullah

Khadaroo

Napier

2018

The British Accounting Review

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2018) Managing the performance of arts organisations: pursuing heterogeneous objectives in an era of austerity. The British Accounting Review, 50 (2).Abstract: This study provides insight into how two national arts organisations located in London manage their performance in the pursuit of heterogeneous objectives, within the confines of external influences. These organisations significantly rely on the government for funding and are therefore required to implement policy initiatives, albeit at arm's length from the government. Performance management systems (PMSs) were primarily designed to enable trustees discharge their statutory duties of collecting, preserving, and displaying objects and works of arts, which were reflected in a management agreement containing the government's strategic priorities. The findings show that the changing politicoeconomic climate has subtly started to change values, accountability relationships and realities in the field of arts and culture. Whilst arts organisations emphasised socio-cultural objectives in strategic planning and operational processes, external pressures arising from austerity has subtly started to displace socio-cultural values. Business language, vocabularies, and tools commonly used in the private sector are insidiously taking roots in arts organisations. Austerity provided a signal to executives that the survival of their core activities was at stake and, they have to engage in income generating activities to support their core activities. 2 3 4 5 6 7 8 AbstractThis study provides insight into how two national arts organisations located in London manage their performance in the pursuit of heterogenous objectives, within the confines of external influences. These organisations significantly rely on the government for funding and are therefore required to implement policy initiatives, albeit at arm's length from the government. Performance management systems (PMSs) were primarily designed to enable trustees discharge their statutory duties of collecting, preserving, and displaying objects and works of arts, which were reflected in a management agreement containing the government's strategic priorities. The findings show that the changing politico-economic climate has subtly started to change values, accountability relationships and realities in the field of arts and culture. Whilst arts organisations emphasised socio-cultural objectives in strategic planning and operational processes, external pressures arising from austerity has subtly started to displace socio-cultural values. Business language, vocabularies, and tools commonly used in the private sector are insidiously taking roots in arts organisations. Austerity provided a signal to executives that the survival of their core activities was at stake and, they have to engage in income generating activities to support their core activities.

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Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: The Performance Management Of Arts Organisationsmentioning

confidence: 99%

Section: The Performance Management Of Arts Organisationsmentioning

confidence: 99%

Section: The Performance Management Of Arts Organisationsmentioning

confidence: 99%

See 3 more Smart Citations

Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity

Abdullah

Khadaroo

Napier

2018

The British Accounting Review

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Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS

Polzer

Reichard

Grossi

2021

Challenges in the Adoption of International Public Sector Accounting Standards

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The income gap reporting framework in public not-for-profit organizations: the British Museum case

2023

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The income gap is the negative margin between earned income and operating expenses: this is the main financial concern for not-for-profit entities (both public sector and nongovernmental organizations). Despite this, all over the world these entities are forced to use the standard profit-centered income statements format, with its focus on net income generation (the bottom line). This paper proposes an income statement format that uses the income gap to understand/discuss/present the financial viability of a not-for-profit entity in the arts sector, specifically a museum. We apply the framework to the British Museum’s income statements from 1999–2000 to 2018–2019. This allows us to analyze institutional narratives in the context of the evolution of the museum’s financial viability over two decades, and to assess the performance of the museum’s neoliberal reform agenda from the end of the 1990s. Enlarging the perspective, ad hoc adaptations of the framework can allow a better understanding of the financial viability of not-for-profit organizations, in the arts sector and possibly more broadly in public services and not-for-profit sector.

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Accounting colonisation and austerity in arts organisations

Cited by 20 publications

References 29 publications

Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity

Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity

Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS

The income gap reporting framework in public not-for-profit organizations: the British Museum case

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