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This paper aims to document the narratives that emerged in favour of and against the austerity measures proposed by the Auckland Council, with specific reference to performing arts organisations (PAOs) in the aftermath of the pandemic 2020.Design/methodology/approachWritten submissions from stakeholders received in response to austerity measures were analysed to identify the arguments presented to support/oppose funding cuts to PAOs. These narratives were thematically grouped into accounting, political, artistic and social categories to deliberate on the tensions that exist between these when funding PAOs.FindingsThis study identifies the arguments presented by grass-root PAOs on the rationale of their existence from a Pacific perspective. The analysis suggests that accounting, hitherto considered as a “sword” can also be used as a “shield” if PAOs direct their research accordingly and offers future research directions.Originality/valuePrior studies concerning funding difficulties of PAOs have relied on opinions obtained ex-post from selected stakeholders. There are no known studies, which factor the opinions of grass-root PAOs, captured “during” funding deliberations. This study bridges this gap in the New Zealand setting by providing an analysis of grass-root opinions from the Pacific perspective, conducted during a funding deliberation.
Pacific Accounting Review – Emerald Publishing
Published: Aug 10, 2021
Keywords: Funding; New Zealand; Austerity; Performing arts; Covid-19
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