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The governance of UK arts organisations: implications for accountability

Aminah Abdullah and Iqbal Khadaroo

Accounting Research Journal, 2025, vol. 38, issue 5-6, 726-740

Abstract: PurposeThis paper aims to contribute to the governance and accountability literature, by examining how governance processes influence accountability objectives in the context of UK arts organisations.Design/methodology/approachIt uses empirical data from interviews and secondary sources to examine the governance mechanisms used by government to direct and control arts organisations, and the perceptions regarding their effectiveness in achieving accountability objectives.FindingsThe findings show that the government’s value for money rhetoric used to govern art organisations had the unintended consequence of diverting resources away from sociocultural objectives, and reprioritising politico-economic objectives. Arts organisations were pressured to think like businesses to raise funding, cut costs and scale down their sociocultural activities. Interviewees from arts organisations attempted to unshackle from government rules by portraying themselves as champions and protector of arts and culture.Originality/valueDespite the unbalanced power relationship, arts organisations countered the value for money discourse of government by showing their uniqueness and how they contribute to the realms of arts and culture.

Keywords: Governance; Accountability; UK; Arts organisations (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-03-2025-0082

DOI: 10.1108/ARJ-03-2025-0082

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