Beruflich Dokumente
Kultur Dokumente
Accounting Forum
journal homepage: www.elsevier.com/locate/accfor
a r t i c l e i n f o a b s t r a c t
Article history: Roles of accounting and marketing communications in ofcial documents concerned
Received 9 February 2012 with widening arts engagement in England are examined. Four discourses are identied
Accepted 15 February 2012 in a framework as interpretive lenses: metaphysical, modern, postmodern and post-
metaphysical. Accounting and marketing communications were associated with all four
Keywords:
discourses to some degree. However, accounting was primarily conceptualised by the
Widening arts engagement
authors of the documents as a modern discourse, whilst they primarily portrayed mar-
Metaphysical
Modernism
keting communications as a purveyor of postmodern and post-metaphysical discourses.
Postmodernism Accounting and marketing communications demonstrated ambiguity and overlapping roles
Post-metaphysical in attempts to legitimise frequently contradictory positions, thus reecting a Habermasian
Habermas tension between facts and norms.
2012 Elsevier Ltd. All rights reserved.
1. Introduction
In recent years, widening engagement in the arts has become an important concept in government thinking. Within the
current climate of austerity involving cutbacks for many arts organisations, this paper highlights the broader value of art and
considers specic issues regarding the communication and implementation of arts policy. It focuses on understanding the
ways in which accounting and marketing communications are portrayed in policy documents concerned with widening arts
engagement (including access and participation) in England. Widening engagement is seen as a force to enhance individual
wellbeing and social inclusion. In addition to increasing the academic attainment of children and improving the behaviour of
offenders, it is argued to be signicant in generating economic wealth and nurturing urban regeneration, thus contributing
to employment (Department for Culture, Media and Sport Access to the arts, 2008).
Widening arts engagement is an important research strand because it arguably has the potential to signicantly improve
the lifeworld (values, culture and subjective experiences) of individuals and society. Moreover, the ways in which accounting
and marketing communications are portrayed and conceptualised are potentially crucial in supporting this endeavour.
Accounting in arts engagement has been subject to criticism by arts managers (e.g. Tusa, 2000) and academics (e.g. Durrer
& Miles, 2009), thus adding to its research signicance, and it has been seen as indifferent to quality art unless such quality
can be quantied on a balance sheet (Tusa, 2000, p. 30). This is of particular interest since previous research has suggested
that stakeholders may question the narrowly modernistic, objectifying, economic rationality of accounting (e.g. Gallhofer &
Haslam, 1991).
Corresponding author. Tel.: +44 01782 732000; fax: +44 01782 734277.
E-mail addresses: h.oakes@econ.keele.ac.uk (H. Oakes), s.b.oakes@liverpool.ac.uk (S. Oakes).
1
Tel.: +44(0)151 795 3010, Fax: +44 (0)151 7953001.
0155-9982/$ see front matter 2012 Elsevier Ltd. All rights reserved.
doi:10.1016/j.accfor.2012.02.002
210 H. Oakes, S. Oakes / Accounting Forum 36 (2012) 209222
Multiple
interpretations
Absolute Absolute Rationality Absolute
sacred norms scientific Irrationality Extreme
truth truth relativism
Sham
legitimacy
Post-Metaphysical
Communicative rationality
(transformed from absolute
norms, rationality and extreme
relativism)
Deliberative democracy
(transformed from multiple
interpretations)
Genuine legitimacy
(transformed from sham
legitimacy)
The current paper is based on the supposition that accounting and marketing communications can potentially be
associated with four discourses: metaphysical, modernism, postmodernism and post-metaphysical, brought together in
a theoretical framework to interpret the empirical data. Post-metaphysical discourse is treated as the overarching discourse
because of its epistemological and critical strengths discussed in Section 3.4. The paper proceeds with a theoretical discussion,
literature review and methods section. The rst three discourses are then discussed in chronological order of signicance for
Western thought from metaphysical and modernism to postmodernism. This takes the form of a discussion of key themes
within each discourse followed by a discussion of supporting evidence from the documents. Post-metaphysical themes are
then discussed followed by evidence. The discussion and conclusions consider potentially transformational implications of
post-metaphysical discourse for widening engagement policy, accounting and marketing communications.
This section describes the theoretical framework, briey discusses relevant literatures and discusses methods. Key themes
within the discourses identied in the documents are shown in Fig. 1.
Fig. 1 demonstrates how Habermasian post-metaphysical discourse represents a reconciliation of the conicting knowl-
edge claims of the other discourses into powerful emancipatory concepts of communicative rationality, deliberative
democracy and genuine legitimacy. Habermas accepts and transforms some themes from the other three discourses whilst
rejecting the others. The arrows indicate how themes of each of the three discourse boxes are transformed in the fourth
discourse box (i.e. post-metaphysical discourse). These transformations are discussed during the course of the paper.
The framework draws on previous research that has discussed links between accounting and modernism (e.g. Montagna,
1997; Tinker, Merino, & Neimark, 1982) and accounting and postmodernism (e.g. Arrington & Watkins, 2002). It also
acknowledges marketing communications as a postmodern phenomenon replete with metaphor to enhance marketing
persuasiveness (Maclaran, 2009). Previous research has paid less attention to links between accounting and metaphysical
H. Oakes, S. Oakes / Accounting Forum 36 (2012) 209222 211
discourse, although metaphysical associations with marketing communications have been examined in marketing literature
(e.g. Kozinets et al., 2004). Links between accounting and post-metaphysical concepts have been made in previous research
(e.g. Broadbent & Laughlin, 1997, 1998; Power & Laughlin, 1996).
Research that specialises in either the roles of accounting or marketing communications may distort our understanding
through privileging one discipline over another. Therefore, we retain a focus upon their interdependency. We build upon
and extend previous Habermasian research on accounting colonisation (e.g. Broadbent & Laughlin, 1997, 1998; Power &
Laughlin, 1996). A key contribution of the current paper is to identify associations between accounting and marketing
communications and the four discourses in our framework and then to evaluate these associations using Habermasian (1989,
1996) post-metaphysical discourse. Post-metaphysical discourse challenges certain themes from the other discourses that
if left unchallenged may have problematic inuences on future arts development and access. In addition, it offers a way of
critically analysing the roles of accounting and marketing communications in the arts policy documents. The main ndings
of the paper suggest that accounting and marketing communications were associated with multiple discourses and they
demonstrated ambiguity and overlapping roles in attempts to legitimise frequently contradictory positions, thus reecting
a Habermasian tension between facts and norms.
Consistent with previous research (Amernic, Craig, & Tourish, 2007; Laughlin & Broadbent, 1993; McPhail, 2009; Milne,
Tregidga, & Walton, 2009), the current paper amplies theory through empirical clarication based on analysis of docu-
mentary evidence. McKinstry (1996) and Campbell, McPhail, and Slack (2009) observe that the corporate annual report
has been transformed into a marketing and public relations document. We analyse two key reports in detail drawn
from government and arts organisation websites pertaining to government policy (20082009) of widening engagement
through arts organisations in England: The McMaster report (2008) which was commissioned by government and The
Arts Council England Annual Review (2008) (hereafter, Arts Council Review). The McMaster report (including a fore-
word from the Secretary of State for Culture, Media and Sport) was chosen because it illustrates strategic thinking at
government level regarding the roles of accounting and marketing in widening engagement. The Arts Council England
is a registered charity that funds arts organisations using public funds allocated by government as well as National Lot-
tery funds. The Arts Council Review was chosen because it illustrates practical responses to widening engagement policy.
This document (135 pages) includes a lengthy, discursive review of arts activities relating to widening engagement with
accounts for the Arts Council England along with separate National Lottery distribution accounts. It refers to events prior
to the McMaster report, but notes that the Arts Council England will have to digest and respond to the McMaster review
(p. 2).
From an accounting perspective, the documents are concerned with funding, performance indicators for widening
engagement target groups (e.g. ethnic minorities, limiting disability, children and young people, and local communities),
value-for-money methodology, auditing and reporting. We interpret accounting broadly to include numerical information,
accounting concepts such as efciency and effectiveness and accountability. From a marketing perspective, the documents
draw on branding, pricing strategy, and online marketing communications (including social networking and viral marketing)
as ways to develop widening engagement.
Previous research has shown the importance of texts and textual devices in suggesting authorial attitudes and in attempt-
ing to inuence the behaviour of others (e.g. Amernic et al., 2007). A variety of modes of communication were used in the
documents to communicate with different audiences (e.g. widening engagement target groups, tax payers, arts organisation
managers, artists, arts consumers, politicians, voters and businesses) including accounting numbers and verbal and visual
metaphor. Research has noted an increased use of visual images in annual reports (e.g. Campbell et al., 2009; Davison, 2007;
Preston, Wright, & Young, 1996) revealing how they can both construct and be constructed by the viewer. This is reected
in the Arts Council Review where out of a total of 135 pages, 48 were predominantly narrative, 31 were predominantly
numerical and 10 were predominantly pictorial. The remaining pages involved a mixture of narrative, numerical and pic-
torial elements (5), narrative and numerical elements only (30), and narrative and pictorial elements only (11). In contrast,
the McMaster report consisted of 29 pages of narrative with no pictorial element and very few numbers, perhaps reecting
an expectation that the Arts Council Review would be read by a more diverse audience than the McMaster report. We noted
that the Arts Council Review may be read as a marketing document supported by performance indicators or as an accounting
document supported by visual and verbal imagery commonly found in marketing communications such as advertising. A
stated objective was ensuring accountability and transparency for both the Arts Council and its funded organisations (Arts
Council Review, 2008, p. 13).
The research adopts an interpretivist methodology with critical intent, linked to discourse theory as described by
Habermas (1996, p. 285):
Discourse theory provides conceptual tools that allow us both to analyse the observable communication ows
according to the different issues and to reconstruct them in terms of the corresponding forms of communication.
Discourse analysis is anti-realist in rejecting the notion that any research can arrive at a denitive account, and is con-
structionist in the sense that a depiction of reality is built up through a selection of many viable renditions propounded by
members of the social setting under investigation (Bryman & Bell, 2003, p. 394). Our critical discourse approach involved
revealing contradictions and rhetoric in the text that suggested alternative interpretations such as the tension between facts
and norms, thus pointing towards reconstruction of an alternative vision for accounting, marketing communications and
widening arts engagement policy.
212 H. Oakes, S. Oakes / Accounting Forum 36 (2012) 209222
Following methods developed by Stake (1995) and Maxwell (1996), the documents were analysed using a list of provi-
sional themes. The themes were rened and the typology was developed (Fig. 1) during the process of empirical analysis,
reecting an interplay of empirical data and analytical constructs. A second more focussed analysis was then conducted based
on the themes from the typology. Most of the examples selected for this paper were chosen primarily because they illustrate
common themes in the portrayal of the roles of accounting or marketing communications or because they illustrate links
or contrasts between portrayals of these roles. Other examples were chosen to illustrate common themes pertaining to the
conceptualisation of widening engagement or to illustrate the types of projects that emanated from widening engagement
policy.
3. Discourses of colonisation
The following sections discuss themes from each of the four categories of colonising discourse that were identied in the
documents followed by analysis of the empirical evidence.
3.1. Metaphysical
This section discusses two themes from the metaphysical category within the typology: absolute sacred truth and absolute
norms.
3.2. Modernism
This section discusses two themes from the modernism category within the typology: rationality and absolute scientic
truth.
3.2.1. Rationality
Rationality embraces the importance of science, order, logical thought and empirical evidence (Best & Kellner, 1991), as
opposed to metaphysical knowledge that is guaranteed by transcendent beings and deductive reasoning. Logic and order
have been argued to be a vital part of sensemaking and a counter to the irrationality and relativism of postmodernism.
However, rationality is frequently ambiguous in terms of the valence of its outcomes. Indeed, many negative aspects of
rationality have been observed, particularly when it is interpreted as rationalisation.
H. Oakes, S. Oakes / Accounting Forum 36 (2012) 209222 213
When considering accounting, modernism has been associated with rationalisation through standardisation and categori-
sation (e.g. Burchell, Clubb, Hopwood, Hughes, & Nahapiet, 1980). Through the rationalisation of accounting, the performance
of a rm and its employees may be reduced to overly simplied concepts such as a return on capital employed. Accounting
sometimes purports to present a complete picture of the transactions of an organisation in the nal accounts when many
aspects of organisational activity are omitted. Another link with rationalisation is the claim that accounting can by virtue
of its technical procedures automatically and unproblematically assist in the effective and efcient allocation and use of
scarce resources, although critics have argued that allocation processes are arbitrary and politicised (Thomas, 1971). It is
argued that through rationalisation, accounting can have a constraining effect on the way we see the world, resulting in a
distortion or blocking of other kinds of discourses (Preston, Cooper, & Coombs, 1992; Tinker et al., 1982). The assumption
that accounting is rational is used to justify its use as a tool of instrumental control. However, Chwastiak and Lehman (2008)
highlight the human misery in which accounting is implicated when it is linked to the de-humanising economic rationality
of modernism with its emphasis on the maximisation of prot (or extraction of surplus value) at the expense of other values.
report (2008, p. 17) claimed that the pricing exercise would be an opportunity to rebrand the arts and to send out a clear
message that the arts are for everyone. However, in the example above, accounting and marketing are linked together in a
simplistic, awed assumption that the pricing policy will automatically lead to a complex rebranding in terms of perceived
universal accessibility. It assumes that the consumer makes rational decisions (e.g. to engage with the arts) on the basis
of price reductions, but psychological pricing theory suggests otherwise. Consumers could interpret this pricing message
in many different ways (e.g. as a proxy indicator of reduced investment and quality). The assumption of simple cause-
effect relationships with which accounting and marketing were associated in this example is a characteristic of modernist
rationality.
3.3. Postmodernism
This section discusses four themes from the postmodernism category within the typology: irrationality, multiple inter-
pretations, extreme relativism, and sham legitimacy.
3.3.1. Irrationality
In postmodernism, unity is replaced by fragmentation and homogeneity by heterogeneity (McCarthy, 1987). Postmod-
ernism has been associated with irrationality through its emphasis on uncertainty, subjectivity, irony, risk-taking, absurdity,
and chaos (Best & Kellner, 1991).
3.4. Post-metaphysical
Habermasian post-metaphysical discourse is treated as an overarching discourse because it adopts and transforms many
of the key concepts of postmodernism, modernism and metaphysics (Outhwaite, 1996). In moving beyond the metaphysical,
modern and postmodern, Habermas theorises an idealised societal condition which reinstates a moral dimension that he
argues was lost in modern and postmodern approaches. This section discusses four themes and associated evidence from the
post-metaphysical category within the typology: communicative rationality, deliberative democracy, genuine legitimacy,
and the tension between facts and norms.
that speakers and hearers can understand one another and that expressions keep the same meaning over time. Second, there
is a pragmatic universality in the way in which all speech acts in communicative action refer to an audience beyond the
particular, with an underlying assumption that all actors would (at least in theory) have to be convinced for the speech act
to be justied and, hence, rationally acceptable (Habermas, 1996, p. 19). Whilst the universal discourse principle transcends
time, it is also situated in time because our validity claims are always made in specic contexts (Outhwaite, 1996). The
universal discourse principle is required according to Habermas because theories without such a principle cannot explain
their own normative foundations.
Habermas transforms the universal norms of metaphysics into universal pragmatic norms of communicative rationality
(underpinned by the discourse principle). Universal pragmatic norms are embedded in cultures, yet the claims they represent
are transcendent (McCarthy, 1987). Habermas recognition of the embedded nature of norms suggests that he adopts a
form of relativism from postmodernism. However, his relativism is constrained from becoming the extreme relativism of
postmodernism because the universal discourse principle allows us to be critical and to draw distinctions between truth
and falsity and right and wrong. Constrained relativism is based on a potentially shifting consensus (or compromise) within
a framework of a universal discourse principle and deliberative democracy.
Rasmussen (1990) argues that Habermas explanation of norms is self-contradictory because it includes both the universal
norms of metaphysics and norms situated within time. However, in our view, Habermas pragmatic universalism is quite
distinct from the universalism of metaphysics or modernism. Pragmatic universalism is an assumption required by actors for
a practical purpose, arising for example when we work through disagreement discursively to identify the better argument and
provide solutions to moral questions. Unlike the absolute norms of metaphysics, Habermas norms are always potentially
open to question. Norms can settle disputes because they are universal. Thus, disputes can be settled by identifying the
most appropriate norm for the context. Arguably, the discourse principle and related concepts of universal norms and
deliberative democracy represent a major theoretical achievement in offering a way of choosing between arguments and
allowing rationality to be reinstated.
James Purnell (Secretary of State for Culture, Media and Sport) reected post-metaphysical, Habermasian ideas of freeing
individuals from colonising, instrumental technologies such as accounting, as follows:
..we must free artists and cultural organisations from outdated structures and burdensome targets, which can act as
millstones around the neck of creativity. (Foreword to the McMaster report, 2008, p. 4)
Performance indicators became linked to a verbal image that underscored a critique of modernist accounting, and
enhanced post-metaphysical rhetoric and legitimacy with artists and some arts managers. More discursive and demo-
cratic forms of performance assessment were recommended in the McMaster report including peer review and judgement
of funders in response to criticisms of quantitative performance indicators.
As a form of accountability to artists, McMaster portrayed art and the government policy of widening engagement as
emancipatory, suggesting that every artist and practitioner should have the chance to full their potential:
I want to see them striving to be as creatively ambitious as they can and being absolutely condent in their ability to
change peoples lives. (McMaster, 2008, p. 8)
The concept of widening engagement through quality art was associated with transformation of lifeworlds of an increasing
number of people:
The time has come to reclaim the word excellence from its historic, elitist undertones and to recognise that the very
best art and culture is for everyone; that it has the power to change peoples lives, regardless of class, education or
ethnicity. (Foreword by James Purnell, Secretary of State for Culture, Media and Sport, McMaster, 2008, p. 4)
The discourse of deliberative democracy was strongly evident in both documents, suggesting a strengthening of demo-
cratic processes that might appeal to a wide range of stakeholders through the promise of enhanced accountability. For
example, in the Arts Council Review there was an emphasis on increasing consultation with a range of actors in relation to
strategy, as indicated:
In particular we want to improve our decision-making processes by being clearer about the outcomes we seek to
achieve, drawing more on the expertise and ideas of artists, arts organisations, and members of the public. (Arts
Council Review, 2008, pp. 1213)
Diversity suggests the recognition of multiple interpretations of postmodernism, but also encourages deliberative democ-
racy through giving voice to diverse groups. The Letters to the future project described in the Arts Council Review (2008)
suggested that it gave voice to children and their parents in a deprived area by encouraging families to create DVD let-
ters containing family stories and aspirations for the childrens future. This project claimed to have produced positive
effects in terms of reducing the anti-social behaviour of several children. It involved recognition of multiple perspectives,
personal life experiences voiced through art and the use of ordinary language, thus making associations with deliberative
democracy. The claim to address social cohesion problems could be linked with Habermasian discourse to improve the
lifeworld of other people. Inclusion of descriptions of such projects may also have been intended to add legitimacy to the
existence of the Arts Council and enhance accountability to taxpayers with diverse priorities as a form of persuasive public
relations.
Online marketing was portrayed as an important tool for fostering widening engagement in the arts, improving the
lifeworld of individuals and eroding cultural barriers to facilitate improved communicative dialogue that could enhance
democratic processes:
The potential of Web 2.0 (the second generation of web-based communities and hosted services such as social-
networking sites, wikis and collaborative tagging), 3G mobile and wi- technology should allow unprecedented
interaction with audiences, and amongst audience members and provide radical new opportunities to deepen their
cultural experiences. (McMaster, 2008, p. 18)
Online marketing communication between artists and consumers and the development of consumer social networks are
widening engagement initiatives that draw on Habermasian ideals evoking a more global and openly discursive world of
arts and creative industries.
The quid pro quo for getting rid of cumbersome targets, however, must be an understanding and acceptance that
there needs to be dialogue between funders and organisations on the issues of excellence, innovation and risk-taking.
(McMaster, 2008, p. 23)
In practice, within this instrumental function envisaged for accounting, funding and funders would have ambiguous roles
that could potentially facilitate or undermine democratic, organisational and societal norms.
The McMaster report suggested that incorrect use of performance indicators had led to acceptance of supercial forms
of art. A key theme was that the correct forms of art must not be supercial, but must have long lasting impact. A further
tension between facts and norms in the McMaster report involved the question of who denes quality art. There was some
ambiguity and lack of clarity in the documents regarding this question. Both reports implied that appropriate forms of art
were determined by funding bodies involving limited consultation with the arts community and the wider public rather
than through more democratic processes, suggesting a curbing of Habermasian democracy and potential sham legitimacy.
Another example of the tension between facts and norms was the unclear denition of diversity reected in discrepancies
in identifying who were the target groups for widening engagement. For example, we identied four targets of widening
access from the McMaster report as follows: ethnic minorities, limiting disability, children and young people, and local
communities. The Arts Council Review on the other hand showed specic quantitative performance indicators for the fol-
lowing groups: black and minority ethnic, limiting disability, and lower socio-economic (p. 47). In addition, the Arts Council
Review highlighted children and young people (p. 34) along with faith and sexuality (p. 42) as priority groups for widening
engagement, but showed no specic performance indicators for any of these groups.
A signicant tension was apparent in the way both reports emphasised widening engagement for young people to the
detriment of other stated target groups. Furthermore, there was a lack of reference to older and retired people (the largest
growing segment), regardless of whether they belonged to any of the target groups. For example, the opening page of the
Arts Council Review indicated that it aimed to provide great art for everyone. However, age segmentation was particularly
evident with a complete emphasis on the young in verbal and visual rhetoric contained in the text and accompanying
photographs, as well as in projects that were targeted at young people to the detriment of all other age bands. For example,
the Gallery 37 Plus project supports young people by giving them the opportunity to explore their creative talents (Arts
Council Review, 2008, p. 43). Recognition of the commercial value of young people as future artists, future contributors to
potentially lucrative creative industries, future audience members and a relatively cheap source of labour may explain the
verbal and visual emphasis on young people. Although diversity may appear to be championed in postmodern marketing,
the emphasis on young people also illustrated how marketers have typically sought to segment markets by age. Therefore,
complete diversity in the way arts engagement was enacted through marketing communications may have been an illusion,
creating a tension between facts and norms.
Our analysis identied several examples of a Habermasian tension between facts and norms in the post-metaphysical
discourse of widening engagement relating to constrained resources and idealised policy aims. One vignette in the Arts
Council Review illustrated Manchesters Sketch City that was started in 2005 and grew into a platform for emerging artists.
It ran music events where street artists worked in front of an outdoor audience, suggesting a challenge to the naturalisation
process of privileging high art over low art. The founder of the project was suffering from a severe autoimmune disease, thus
enhancing widening engagement for the disabled. The Arts Council Review contained a striking photograph of an image of
the founder of the street art project. The photograph was framed within two pages of accompanying text (pp. 89) in the
form of a rst person narrative highlighting the experience of a street art pioneer entitled Street credibility Outdoor art is
in from the cold.
The photograph conveyed a tension between facts and norms in several ways. For example, in stating that Lack of money
was always a big issue (p. 9), there was an associative linkage with The Big Issue magazine that exists in Britain to offer
homeless people the opportunity to earn a legitimate income. In this sense, homeless people living on the street became a
metaphor for street art with implications that nding a home for people and their art works is an act of charity. This down-
and-out theme was introduced in the rst sentence of the text when it indicated that Sketch City was set up on a shoestring
(p. 8). The phrase on a shoestring can be interpreted as a metaphor for accounting value for money. The shoestring image
delineated the boundaries of engagement through nancial constraint. It may have been intended to enhance legitimacy
with taxpayers and business elites that are often associated with a wish to curb public expenditure. Using postmodern verbal
metaphor linked to visual metaphor is likely to be a more convincing and persuasive mechanism for encouraging people
to do more with less than using literal discourse conventionally associated with modernism. The visual images in annual
reports have been identied to constitute a form of rhetoric supporting truth claims (Graves, Flesher, & Jordan, 1996). Such
pictorial and graphical representation typically enhances document memorability (Beattie & Jones, 2001). Furthermore,
compared to authoritative nancial statements using words and numbers, Davison and Warren (2009) suggest that visual
images may provide a more persuasive form of communication through the immediacy of their visceral, emotional images.
The artist and founder revealed that he is disabled and may have difculty attaining a conventional job. The photograph
depicted a large outdoor wall portrait of a man and its surrounding location in Sketch City. The mans gure was out of
proportion, thus reecting disability, but he was incongruously dressed in a smart, dark suit, thus reecting social aspirations
through art in this relatively rundown area of Manchester. His giant hand with its index nger pointing directly ahead
represented a challenge that suggested inclusively that everybody has the potential to participate in the arts. It conveyed a
rhetorically persuasive call to action. However, the image appeared to be derived from a U.K. world war one (Your country
220 H. Oakes, S. Oakes / Accounting Forum 36 (2012) 209222
needs you) recruitment poster, implying the underlying tension of class war and cultural division. The tension between facts
and norms reected a corresponding tension between low art and high art in terms of funding. Despite the idealised,
normative aspirations for street art, it was conned to a very tiny urban ghetto involving relatively modest funding levels.
Sacred images depicting the deployment of a recognisable symbol of religious ascent have been identied in various
corporate communications photographs designed to inspire and motivate stakeholders (Davison, 2004). Likewise, the Sketch
City photograph conveyed a form of metaphysical, sacred symbolism. Just as religion has been used historically to compel
people to go to war and ght for a spiritual cause, the image strove to communicate a form of quasi-religious ascension
through art. However, given the commodied existence of many people, the practical difculties of being able to enhance
the lifeworld through the arts suggested a tension between facts and norms.
A tension between facts and norms was also visually evident through the glossy marketing images showing participation
of young and minority (ethnic and disabled) groups in the Arts Council Review, whilst the nancial accounts suggested that
only a small amount of total funds were allocated to the target priority groups (ethnic, disabled and lower socio-economic).
In 20072008, 62% of the total grants awarded were given to regularly funded arts organisations. It was not clear from
the Arts Council Review exactly how much of the main Grant-in-aid income was spent on the priority groups. Although
National Lottery funding represented a relatively small share of the total income (i.e. 24%), the Lottery distribution accounts
reported that we continue to target at least 10% of our grants for the arts budget to applicants from black and minority
ethnic communities (Arts Council Review, 2008, p. 120). However, this represented only 2.4% of total income.
The gures suggested that minority groups received only token funding. Through the verbal and visual rhetoric of market-
ing communications, the Arts Council Review created an impression of focusing upon the post-metaphysical by emphasising
widening engagement mainly for young people, but also for disabled, ethnic and lower socio-economic groups. However,
accounting numbers revealed that underlying resource allocation was still rooted in the metaphysical, sacred, traditional
arts. The document, when considered as a form of marketing public relations, communicated widening arts engagement
targets for young, lower socio-economic, ethnic and disabled people through photographs and text. In contrast, accounting
numbers illustrated how recipients of the majority of the funds were generally older, more afuent members of society,
perhaps expecting the arts in exchange for paying taxes. Performance indicators revealed minimal attendance of sacred,
traditional arts events by minority groups (ethnic, limiting disability and lower socio-economic). Thus, the Arts Council
Review reected a two-tier arts policy and discourses of concealment (Milne et al., 2009) suggesting a tension between facts
and norms.
4. Discussion
In the documents, accounting was closely associated with modernism. Accounting, in its modernist guise had a punitive
role where the use of nancial indicators and the withdrawal of funding remained in the background as a threat for control
purposes. In this way, accounting was portrayed as useful in keeping a tight rein on risky postmodern and post-metaphysical
activities, as well as re-assuring stakeholders that resources would not be wasted. Accounting was also portrayed as the
director of resources through targeted and ring fenced funding. On the other hand, marketing communications were heavily
emphasised in the postmodern and post-metaphysical discourses, whilst also striving to achieve commercial goals. The
evidence from both documents suggested that accounting was often depicted as a necessary, reliable, objective controller
with regard to implementing a post-metaphysical discourse of widening engagement, whereas marketing was depicted as
an enabler and as a more creative process.
There were three notable examples of ambiguity in the way the roles of accounting were portrayed. First, although
quantitative performance targets were depicted as useful forms of objective measurement in the Arts Council Review, they
were also presented as negatively colonising in the McMaster report (p. 21) because in their demoralising and distorting
roles they sometimes conicted with organisational goals such as artistic excellence and operated beyond the boundaries
of their terms of reference. Where accounting was associated with modernism in the McMaster report, it was seen also as a
guard dog in the world of arts organisations that has the potential for unpredictably dangerous behaviour and needs to be
muzzled. The support for the use of performance indicators in the documents may have included an intention to enhance
legitimacy with cost conscious taxpayers and businesses, whereas the criticism of performance indicators may have been
intended to gain approval from artists and some arts managers.
A second ambiguity was apparent between the rhetoric of increasing democratic processes in deciding what should
be funded and the contradictory emphasis on the authority of the funding providers in decision-making. Such ambiguity
suggested a fear of loss of control of resources by vested interest groups (e.g. the government representing the business elite
and some senior arts managers). Third, we observed how accounting in a postmodern sense became linked with verbal and
visual imagery/metaphor to support a variety of contradictory positions that may have enhanced legitimacy with different
stakeholders. For example, performance indicators were millstones around the neck of creativity (McMaster, 2008, p. 4)
perhaps appealing to artists, whereas Sketch City was set up on a shoestring (Arts Council Review, p. 8) perhaps appealing
to cost conscious taxpayers.
In addition, we observed three examples of ambiguity in the inter-relationship between accounting and marketing com-
munications. First, the boundaries between accounting and marketing communications were sometimes blurred since the
use of verbal metaphor and visual imagery for rhetorical and apparently legitimising purposes is common to both. Sec-
ond, accounting numbers were seen as useful marketing tools to demonstrate the success of widening engagement events.
H. Oakes, S. Oakes / Accounting Forum 36 (2012) 209222 221
Third, our research revealed how accounting numbers and marketing communications (through photographic and textual
publicity) provided contradictory evidence regarding who were the key recipients of resources: young people or an older
middle class audience. Regarding associations of accounting and marketing communications with different discourses, we
concluded that both could become associated with any of the four discourses to promote a rhetorical position.
The documents revealed a form of accountability where the government and the Arts Council attempted to satisfy the
contradictory positions of a range of stakeholders (Brunsson, 1989), fuelling the tension between facts and norms. The
differences in the relative power between various stakeholders contributed to the ambiguous portrayals of accounting
and marketing in the documents. From a resource allocation perspective, there were some tensions between commercial
objectives and the objective to increase the wellbeing of a wider public through art, and also tensions between commercial
objectives and the objective to extend democratic processes. This ambiguity within widening engagement policy rhetoric
reected the relative power of certain stakeholders (e.g. business elites) and suggested that the governments own agenda
was not necessarily unied due to conicts between individuals and government departments (McSweeney & Duncan,
1988).
5. Conclusions
The current paper has identied the presence of four signicant discourses in widening engagement documents and
has noted a strong link between post-metaphysical discourse and widening engagement policy. It has been suggested that
the roles of accounting and marketing communications have been shaped by accountability to diverse groups. We have
indicated that post-metaphysical discourse has particular strengths over the other three discourses, justifying its adoption
as an overarching lens in the analysis.
The documents reected a wider debate concerning the nature of quality art and the type of art that merits public
funding. A post-metaphysical approach suggests that when considering what types of art should be funded, this would
be determined through deliberative democracy supported by public access to relevant information. Improvements would
include developing public awareness and knowledge of the arts through education and the media, in addition to providing
forums for democratic on-going public discussions in identifying quality in art, leading to consensus or compromise. Com-
bining democratic processes with improved access to information through education would satisfy Habermas universal
discourse principle for developing norms, and would avoid Tusas (1999) concerns regarding postmodern relativism in art
where any form of art is sanctioned. A more equitable and emancipatory approach to arts policy would thus be possible
if stakeholders were well informed, genuinely involved in dening quality art, and fully participating in discussions and
decisions regarding resource allocation. One potentially positive role that accounting could play in identifying quality arts
would be to foster more democratic processes in arts budgeting and accounting decision-making.
Some research has suggested that accounting could be conceived in more creative and less modernistic ways in order
to encourage more emancipatory forms of accounting (e.g. Gallhofer & Haslam, 1991, 1996; Lehman, 2006, 2007) with the
potential to facilitate post-metaphysical Habermasian ideals. We suggest that arts policy makers should look beyond the
traditional roles of accounting and develop links with other discourses less associated with modernistic economics, albeit
with an awareness of accountings potential for being implicated in unintended consequences. A more genuinely post-
metaphysical accounting would include a new type of legitimacy that acknowledges the frailty of the knowledge claims of
accounting, emphasises values of self-reection, promotes democratic processes, encourages enhancement of the lifeworld
of individuals and groups, and considers others before ourselves (Macintosh, Shearer, & Riccaboni, 2009). This would need
to be supported by education, critical information (Lehman, 2002) and appropriate forms of marketing communications to
promote debate and critical reection. Such approaches would help to counter any reductive assessment of the broader
value of the arts to conventional cost-benet analysis, risk calculus or the dictates of the market.
In pursuit of a post-metaphysical Habermasian ideal, future research examining possible integration of marketing and
accounting techniques could consider those elements of marketing communications that should be included, adapted, or
excluded. Whilst McMaster (2008, p. 18) discussed the benets of social-networking and viral marketing in encouraging
online interaction between arts audience members, future arts engagement research could consider how communication
technologies may provide the opportunity to enhance Habermasian deliberative democracy (McPhail, 2009) by involving
stakeholders in dening quality art and identifying the types of art projects that should be funded. Such research could also
consider how communication technologies may be used to foster discussion of alternatives to modernistic conceptions of
accounting in the arts eld.
Acknowledgements
The authors appreciate the insightful comments of the special issue editors and anonymous reviewers.
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