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Accounting and marketing communications in arts engagement: A discourse analysis

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  • Helen Oakes
  • Steve Oakes

Abstract

Roles of accounting and marketing communications in official documents concerned with widening arts engagement in England are examined. Four discourses are identified in a framework as interpretive lenses: metaphysical, modern, postmodern and post-metaphysical. Accounting and marketing communications were associated with all four discourses to some degree. However, accounting was primarily conceptualised by the authors of the documents as a modern discourse, whilst they primarily portrayed marketing communications as a purveyor of postmodern and post-metaphysical discourses. Accounting and marketing communications demonstrated ambiguity and overlapping roles in attempts to legitimise frequently contradictory positions, thus reflecting a Habermasian tension between facts and norms.

Suggested Citation

  • Helen Oakes & Steve Oakes, 2012. "Accounting and marketing communications in arts engagement: A discourse analysis," Accounting Forum, Taylor & Francis Journals, vol. 36(3), pages 209-222, September.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:3:p:209-222
    DOI: 10.1016/j.accfor.2012.02.002
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    Cited by:

    1. Oakes, Helen & Oakes, Steve, 2016. "Accounting colonisation and austerity in arts organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 34-53.
    2. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.
    3. Crepaz, Lukas & Huber, Christian & Scheytt, Tobias, 2016. "Governing arts through valuation: The role of the state as network actor in the European Capital of Culture 2010," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 35-50.
    4. Donovan, Claire & O’Brien, Dave, 2016. "Governing culture: Legislators, interpreters and accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 24-34.
    5. Dongwook Kim & Sungbum Kim, 2017. "Sustainable Supply Chain Based on News Articles and Sustainability Reports: Text Mining with Leximancer and DICTION," Sustainability, MDPI, vol. 9(6), pages 1-44, June.

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