Accounting and marketing communications in arts engagement: A discourse analysis

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.

► This paper examined arts engagement documents. ► Accounting and marketing communications were associated with four discourses. ► Accounting and marketing communications demonstrated ambiguity. ► This reflected a Habermasian tension between facts and norms. ► Accountability tried to satisfy the contradictory positions of various stakeholders.