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A longitudinal study of Aboriginal images in annual reports: Evidence from the Australia Council for the Arts Abstract This paper provides a longitudinal analysis of the pattern of Aboriginal and Torres Strait Islander imagery use in the annual reports of the Australia Council for the Arts 1 , the Australian Federal government’s premier arts funding and advisory body. Guided by impression management theory, we assess how the nature and extent of Aboriginal images systematically vary in relation to textual disclosures and various socio-political, economic and organizational governance factors as well as funding outcomes. Content analysis of the annual reports over 42 years (1973-2015) reveals that the extent of Aboriginal images differs substantially from (i) text representation of Aboriginal issues; (ii) patterns of ACA’s annual funding, and (iii) internal budget allocations by the ACA to Aboriginal arts 1 Aboriginal and Torres Strait Islander is called Aboriginal in this article. We recognise and respect that Aboriginal and Torres Strait Islander is the correct term but for the purposes of space use the shorter term. The other acronyms used in this articles are: Australia Council for the Arts is referred to as ACA; NPM is used for new public management; and AR is used for annual reports. 1

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Page 1: file · Web viewA longitudinal study of Aboriginal images in annual reports: Evidence from the Australia Council for the Arts. Abstract. This paper provides a longitudinal analysis

A longitudinal study of Aboriginal images in annual reports: Evidence from the

Australia Council for the Arts

Abstract

This paper provides a longitudinal analysis of the pattern of Aboriginal and Torres Strait

Islander imagery use in the annual reports of the Australia Council for the Arts1, the

Australian Federal government’s premier arts funding and advisory body. Guided by

impression management theory, we assess how the nature and extent of Aboriginal images

systematically vary in relation to textual disclosures and various socio-political, economic

and organizational governance factors as well as funding outcomes. Content analysis of the

annual reports over 42 years (1973-2015) reveals that the extent of Aboriginal images differs

substantially from (i) text representation of Aboriginal issues; (ii) patterns of ACA’s annual

funding, and (iii) internal budget allocations by the ACA to Aboriginal arts programs.

Further, such variations in imagery use are found to vary markedly across three distinct time

periods over the four decades: increasing usage (1973 -1989), followed by a declining trend

(1990 -1999), and plateauing thereafter (2000 -2015). Analysis also suggests that the nature

and extent of Aboriginal imagery varies with socio-political developments such as Aboriginal

rights and land claim activism, macro-economic conditions, public management policies, and

organizational governance, suggesting use of imagery for impression management. This

study offers an additional perspective on the motivation for impression management practices

related to use of imagery in annual reports within the arts sector which is referred to as

aspirational impression management strategy.

1 Aboriginal and Torres Strait Islander is called Aboriginal in this article. We recognise and respect that Aboriginal and Torres Strait Islander is the correct term but for the purposes of space use the shorter term. The other acronyms used in this articles are: Australia Council for the Arts is referred to as ACA; NPM is used for new public management; and AR is used for annual reports.

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Key words: Aboriginal, annual reports, impression management

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1. Introduction

Arts councils play a critical role in supporting artists, developing the art market, and

promoting creativity and innovation in the sector. In Australia, the creative and cultural

industries sector contributes more than $86 billion annually to the national economy

(Cuthbertson, 2014). However, the governance of arts councils is not simple; often there are

multiple stakeholder groups with competing demands on limited resources. Furthermore,

funding for arts councils which are derived from government can be controversial, political,

emotive and open to public debate. Consequently, managing impressions in political and

public spheres becomes critical for such bodies which include public opinion of their role and

function. An important avenue of communication used by organizations to provide

information on their key operating activities, financial performance and other achievements is

their annual report. Yet, there is scant evidence to date on how arts councils make visible and

communicate their ‘constructed reality’ through their annual reports (Hopwood, 1996).

This is surprising given that literature has burgeoned over the last few decades in

accounting investigating the form and effects of annual report disclosures (Stanton and

Stanton 2002, Aerts 2005, Brennan et al. 2009, Merkl-Davies and Brennan 2011). A general

observation is that there is greater use of narratives and visual imagery in annual reports and

that these are ‘heavy weight signs’ with the potential to shape and even distort corporate

image (Adams, 2002; Orij, 2010; Cooper and Slack, 2015). It is argued that the annual report

which traditionally functioned to meet the mandated reporting requirements specified by

legislative requirements is becoming ‘a presentation-driven impression management tool’

(Beattie, Dhanani, and Jones, 2008, p. 219). Davison (2010) contends that the use of

narratives, graphs and picture frames tends to eclipse technical accounting content within

annual reports, and select information that puts the organization in a socially favourable light

(Tverskyand Kahneman, 1986; Davison and Skerratt, 2007; Lee, 1994). Dhanani and

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Connolly (2012, p. 1144) go so far as to claim that an annual report tends to be

‘misspecification of organisational reality’. However, past studies in this area derive evidence

largely based on the use of narratives in annual reports (Merck-Davies and Brennan, 2011;

Davison, 2014), while evidence on the use of visual imagery in annual reports for impression

management remains sparse. The few research studies that have investigated the use of

imagery in annual reports focus on the rhetorical purpose of pictures and artwork (Graves et

al., 1996; Davidson, 2004, 2007;) visual repetition theory development (Davidson, 2014); the

representational, ideological and constitutive role of images (Preston et al., 1996) and gender

representation Bernardi et al., 2002; Kuasirikun, 2011). Arguably, the motivations and

presence of systematic biases in visual imagery use in annual reports and their associations

with impression management particularly remain sparse and limited. Not surprisingly, there

have been several calls in recent times for deeper understanding of the roles played by

broader societal factors as well as internal governance mechanisms on the use of visual

imagery and related outcomes (Irvine and Fortune (2015), Tregidga et al., (2012) and Harsky

(2012). Furthermore, such research would also need more longitudinal data from a variety of

contextual settings to enrich extant literature given that past studies on impression

management are predominantly informed by commercial disclosures.

This study addresses this literature gap, and provides empirical evidence on the

presence of systematic variations, if any, on the use of imagery in organizational annual

reports and (i) broader socio-political and economic factors, (ii) internal governance features,

and (iii) funding allocations from a non-profit organizational context. More specifically, we

undertake a longitudinal analysis of the annual reports of the Australia Council for the Arts

(ACA) over a 42-year period (1973-2015), and evaluate impression management strategies

by the ACA in terms of the nature and extent of visual representations of Aboriginal and

Torres Strait Islander (Aboriginal) people and their art. The ACA is the Australian Federal

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government’s premier arts funding and advisory body with a vision and mission to promote

excellence in Australian arts and foster a national identity for the broader Australian society.

The ACA has played a critical role in supporting arts communities since its inception in 1972.

Impression management (Clatworthy and Jones, 2003; Merkl-Davies and Brennan, 2011) is

important for the ACA as it seeks to gain organizational legitimacy (Tinker and Niemark,

1987; Suchman, 1995) in an environment of strong political and public scrutiny.

Accountability becomes critical for resource acquisition, and thus understanding the tactics

adopted in demonstrating accountability also becomes critical as they are potentially open to

economic, political and social developments in the broader environment. We draw on the

assumption that accountability is socially constructed and that corporate reporting can be

used “to mediate, suppress, mystify and transform social conflict’ (Tinker and Niemark 1987,

p. 71-72). Aligned with this rationale, we also seek to uncover the financial impacts of the

use of visual representations of Aboriginal arts, and artists as encapsulated in ACA’s annual

reports particularly in terms of resource or funding allocations.

The remainder of this paper is organized as follows. Next, we provide a brief

background section followed by the theoretical framework. Then we provide a setting to the

study of the ACA. In the subsequent sections, we describe the research method, and provide

the findings of the study and related discussion which are presented in relation to three

critical time periods where the pattern of imagery in annual reports had changed dramatically.

We also acknowledge that our classification of the key time periods for analysis of the annual

reports in this article is founded on a picture linked to a settler point of view, and not from an

Aboriginal time-frame. The final section of the paper covers conclusions and limitations of

the study with suggestions for further research.

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2. Background

Davison (2014) asserts that imagery plays an important role in helping organizations

to represent themselves, and that they are often ubiquitous, emotive, and have a special place

in cognition and memory. Imagery in annual reports commonly includes graphs, drawings,

and photographs (Hrasky, 2008; Davison, 2007), which have grown markedly in recent years

(Guthrie et al, 2004; Parker, 2007). It is also argued that while potentially the use of images

may entail several advantages such as enhancing incremental information, and aiding

understanding of more complex financial indicators (e.g. through use of colourful, visual

formats), there can also be biases in the messages signalled by imagery (Breitbarth, Harris,

and Insch, 2010). For example, the rhetorical use of imagery in corporate social responsibility

reporting has been found to minimize potential reputational damage related to bad news or to

enhance reputation (Ihlen, 2011; Rämö, 2011). Kuasirikun (2011), in her study of the

portrayal of gender in annual reports in Thailand found that despite the substantial

contributions made by female leaders to the economic success of Thailand, the photographs

of the women in such reports tended to be in more subsidiary roles compared to the imagery

presented of men. Evidence from Hrasky’s (2012) study, based on the annual reports of top

200 firms (by market capitalisation) in Australia, found that less sustainably driven firms

tended to use imagery based on graphs and photographs to pursue legitimacy in a more

symbolic manner, while more sustainably-driven organizations reported on actual impacts

and achievements.

Nevertheless, a more holistic analysis is needed of the associations between imagery

and other informational components in annual reports as extant research evidence is narrow.

More specifically, analysis of the use of imagery is often based on cross-sectional reports

with little understanding of their determinants and their effects on organizations. There are

calls from accounting researchers such as Irvine and Fortune (2015), Tregidga et al., (2012)

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and Harsky (2012) for broader scrutiny over both external, societal factors as well as internal,

organizational mechanisms as explanatory elements to the use of symbolic representations in

annual reports. As argued by Tregidga et al. (2012), macro-contextual factors, regulations,

media and political discourse also need to be understood in the analysis of the production,

construction and consumption of organizational messages. Further, impressions are often

managed with some pragmatic outcome in mind, be it for reputational or for other tangible

gains e.g., financial or otherwise. There is however limited empirical evidence to date on the

motives and outcomes of the use of Aboriginal imagery relative to other imagery as well as to

textual narratives, particularly within the arts sector.

2.1 Justification for the Context of Study

There are several factors that justify our focal interest being on the use of Aboriginal

imagery in ACA’s annual reports. First, Aboriginal culture is at the core of Australian

national identity. Nine out of ten Australians consider Aboriginal arts important and in

particular as one of the outstanding success stories of Aboriginal community support and

emancipation. It is contended that representing Aboriginal arts is a means of ‘soft’ diplomacy

that Australia relies on in finding its identity and place in the world (Berryman 2014). Myers

(2002) highlights that the early visual arts movement in Australia supported by the ACA

(both financially and through advocacy and promotion of the Aboriginal cause) had a strong

impact on how Aboriginal peoples were viewed by settler peoples. Yet, we know little about

Aboriginal representation in the annual reports of the ACA, the peak national body for the

arts. Such an understanding is important for understanding developments in ACA’s own

strategic approach to improving Aboriginal cultural identity and self-worth, which in turn has

implications for the expression of the national identity of the whole Australian community.

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Second, a better understanding of the use of Aboriginal imagery in annual reports has

the potential to provide deeper insights into the motivations for and selection of the kinds of

impressions to create through disclosures i.e. symbolism and pragmatic legitimization

outcomes (Suchman, 1995). More specifically, the funding of Aboriginal arts has direct

economic and social implications for Aboriginal peoples. For instance, funded Aboriginal

arts programs are linked with opportunities for Aboriginal artists to paint, perform or publish

work that is paid; obtain access to prestigious awards; and take up organizational roles in the

arts e.g working on boards, and in management and administration. Aboriginal peoples in

Australia continue to be some of the most disadvantaged in the world. They comprise 2.5

percent of the Australia population but a hefty 97 percent of them form the prison population

in the Northern Territory; their life expectancy is 20 years shorter than settler peoples; and

their unemployment is at 26 percent. In addition, Australia has strongly embraced

multiculturalism in the last few decades with communities from diverse cultural backgrounds,

resulting in increasing pressures on the arts sector including funding for a wider and richer

program. Clearer insights on the representation of Aboriginal identity through the arts

becomes a critical issue for the sustainability of the Aboriginal as well as the broader arts

community in this evolving and increasingly competitive environment.

Third, it has been long contended that accounting is a social practice with economic

and social impacts. However, this area of literature also calls for empirical evidence

supporting how the link between accounting practices such as annual report disclosures can

be instrumental in defining accountability boundaries, legitimizing organizational decisions,

and shaping resource allocation outcomes (Tregidga et al., 2012; Harsky, 2012; Merkl-Davies

and Brennan, 2011). The study is thus motivated to advance the literature in this area by

investigating how annual reports can be instrumental in depicting Aboriginal identity

(Johanson and Rentschler 2002) as well as be shaped by broader societal and economic needs

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and developments. In particular, funding patterns of Aboriginal arts potentially reveal the ‘not

so apparent’ and ‘evolving’ relationships among policy makers, funding institution and

stakeholders (Martin 2013). It provides an understanding of ‘otherness’ and ‘value’ which are

integral components affecting the development of the Australian identity (Said 1979) through

textual, visual and financial information (Lumpkin 2007). Our approach to this study is thus

interpretive and assumes a decolonized and post-colonial mindset (Jani 2001) that sees annual

reports telling stories that are sometimes hidden and unexpected rather than objective and

overt.

Finally, further analysis of the macro-socio economic implications on Aboriginal

representation in the arts as depicted through image and text within annual reports of the

premier arts funding body i.e. the ACA, has the potential to guide and shape policy-making

for more effective and efficient outcomes. Aboriginal artists are expected to gain professional

and financial skills in managing micro-enterprises associated with the arts, and thus how they

are portrayed and received in the broader community can inform their organizational

practices as well. In a similar vein, the study also has the potential to inform non-profit

organizational reporting practices where there are substantial pressures to conform to societal

developments and expectations.

3. Impression Management Theory

Impression management simply stated is “the process by which people attempt to

control the impressions others form of them” (Leary and Kowalski, 1990, p. 34). Based on a

review of social psychology conceptualizations of self-presentation at the individual level,

Leary and Kowalski (1990) developed a two-component impression management model that

encapsulates two distinct processes: impression motivation and impression construction.

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Impression motivation relates to the circumstances which motivate individuals to engage in

impression management, while impression construction concerns “choosing the kind of

impression to create” and “deciding how [to] go about doing so” (Leary and Kowalski, 1990,

pp. 35-36). Underpinning this model is the assumption that the determinants of impression

management behaviour may be located externally in the social context, as well as internally

within the individual or the organization. Extending these notions to an organizational

reporting context, the decision to engage in impression management as well as the type of

impression to make, and the form and manner of use of organizational reports are all seen as

a function of the (perceived) demands arising from a given social setting and the internal

governance within the organization (Merkl-Davies and Brennan 2011; Neu et al. 1998).

Further, a review of the corporate disclosure literature indicates that entities often

engage in impression management tactics with a view to gaining organizational legitimacy,

which can be pragmatic, moral and cognitive (Suchman 1995). Pragmatic legitimacy entails

self-interested behaviour motivated to make disclosures with the aim of impressing the

organization’s most immediate stakeholders (Suchman, 1995, p. 578). Moral legitimacy

entails judgments about whether institutional activity is ‘the right thing to do,’ seeking to

make a favourable impression through representations on how it undertakes activities or their

outcomes that are aligned with moral values (Suchman, 1995: 579). Cognitive legitimacy

aims to be understood by organizational action. Seeking legitimacy underlies impression

management: the choice of and the manner in which representations through words or

imagery are used in annual reports become critical for assessment. Hence, impression

management seeks to legitimize institutional actions and intentions by either concealment or

attribution (Merkl-Davies and Brennan 2007). Concealment is choosing to ignore or not

report facts, while attribution entails reporting in a manner that sways the reader to form

favourable impressions which may not have any relevance to the reality. Concealment often

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entails attributing positive outcomes to internal reasons and negative outcomes to external

factors. Similarly, legitimization tactics can be either substantive or symbolic (Milne and

Patten 2002), distinguishing between representations that lead to greater clarity in

institutional activities or outcomes, or are more symbolic with little relation to institutional

status or outcomes.

4.1 Images in Annual Reports

Images (in this article photographs of Aboriginal people, art and artists) may either

accompany a narrative disclosure or appear distinctly within the annual report. Prior studies

have shown that photographs are attractive representations which catch the attention of report

users almost immediately (Knobloch et al., 2003) and the larger the image, the stronger the

attraction to it (Zillmann et al., 2001). Based on experimental research involving news-

magazine reports, Zillmann et al. (1999) found that readers’ perceptions are strongly affected

by the type of image used. More specifically, they found that where balanced text is

accompanied by biased photographs, readers’ perceptions are biased in the direction

suggested by the accompanying photographs (Harsky, 2012). Other research findings reveal

that text accompanied by a photograph is more likely to be both read and recalled by those

viewing it (Knobloch et al., 2003,  Zillmann et al., 2001).

In relation to the use of photographs in annual reports, early studies by Graves et al,

(1996) and Preston et al. (1996) concluded that not only the use of such representations

improved the colour, glossiness and novelty formats of the reports but also served rhetorical

purposes. Davison (2008) likewise showed how pictorial repetition can act as rhetorical

framing to emphasize messages and influence perceptions about the image. In a later study,

Davison (2010) studied the visual portraits of business elites as intangible assets of a firm,

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and concluded that “often apparently simple photographic portraits of the business elites,

whether disseminated in annual reports or in the media more generally, are frequently

complex and careful constructs rather than casual, documentary or decorative snapshots” (p.

179). Hence, photographic images to play an important role in creating meaning about

institutional economic and social performance, and warn the risks of reporting bias inherent

in imagery where certain aspects of corporate identity and performance are highlighted, and

others trivialized or lost in significance (Breitbarth et al 2010). No doubt, the use of images

has significant potential to shape impressions.

4. The Australia Council for the Arts

The Australia Council for the Arts, a statutory authority, is the arts funding and

advisory body for Australia’s Federal government. It was established in 1972 but lobbying

for it began much earlier in the broader socio-political environment of post-World War II

reconstruction with the flowering of interest in the arts. The ACA was originally modelled on

the Arts Council of Great Britain and the Canada Council (Johanson and Rentschler 2002;

Rentschler 2015), and was founded in an era (i.e. 1960 - 1970s) where several major national

cultural institutions were built in Australia with government assistance including the Sydney

Opera House, the Arts Centre Melbourne and the Adelaide Festival Centre. As a statutory

authority, ACA’s annual reports are tabled in parliament each year.

By the 1980s, the ACA was under pressure to imbibe the New Public Management

(NPM) philosophy (Hood and Lodge, 2004) which is based on two major thought streams.

The first emphasizes managerial improvement and restructuring which includes

decentralization, disaggregation and downsizing, while the second relates to markets and

competition which encompass adopting private sector approaches involving outsourcing and

contracting in experts and consultants (Batley and Larbi, 2004). The overall intention of

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NPM is to improve the quality of public services, reduce the public expenditure budget and

increase cost-efficiency of policy implementation and service delivery (Hoque and Parker,

2015). The cultural sector was no exception. It was bound to adopt NPM with increasing

pressure to show financial sustainability through broader diversity of funding in the arts,

sharing of services and a greater audience-centric approach to production (Rentschler and

Geursen, 2004). Not surprisingly, the NPM philosophy also attracted a fair share of criticism

highlighting limitations to its applicability in the public sector. Central to such arguments was

that public service and administration have distinct political, ethical, constitutional and social

dimensions and as such the risks and opportunities to manage differed (Armstrong 1998).

Further, management decision-making may sometimes need more collaborative efforts with a

view to serving the public regarding cost-efficiency (Hoque and Parker, 2015). In other

words, NPM may yield unintended consequences given volatile, complex dynamics in socio-

economic-political systems.

The ACA is governed by the Australia Council Act 2013. Originally formed as an

interim Council in 1973, the ACA was then given statutory authority by the Australia Council

Act in 1975 (ACA AR 2014-15 p. 15). Two fundamental principles guide operations: (i) the

art’s length principle in Section 12 of the Act which provides that the Minister must not give

direction in relation to the making of a decision by the Council; and (ii) the peer assessment

principle, whereby decisions on grants are made following assessments by artists, individuals

closely associated with the arts, and community representatives who are peers of those being

assessed (ACA AR 2014-15). The Australia Council Act 1975 was replaced in 2013. The

new legislation updated the Council’s functions, powers and governance structure and

‘enabled the appointment of a skills-based board’ (ACA AR 2014-15 p. 18). Council board

directors ‘played a critical role in providing oversight during this year of transition’ (2013-14

p. 4). The governance decision-making structures of the ACA include a main board called the

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Council, with 12 directors including the Chair and the CEO (ACA AR 2014-15). In the early

years, the board was much larger with 18-24 board members (ACA AR 1975-76). There are

also individual division boards, which oversee work of those divisions. One of those boards is

the division of Aboriginal and Torres Strait Islander Arts. There are two representatives of

the division boards appointed to the Council. The Chairs of the Council of the ACA were not

artists but politicians, business leaders, academics, philanthropists, or senior public servants

with broad societal influence and understanding of institutions and the state. Administrative

departments sit under each of the division boards. The office of the CEO of the Australia

Council centers around Aboriginal and Torres Strait Islander Arts, arts strategy, grants and

arts infrastructure (ACA AR 2014-15), illustrating its centrality to strategic decision-making

after the development of the latest strategic plan, A Culturally Ambitious Nation 2014-2019.

5. Research Method

This study undertakes content analysis of the annual reports of a single case

organization i.e. the ACA over a 42-year period (1973-2015). Locating the early year annual

reports presented a challenge as they were not available on an electronic database. We

scoured libraries and through persistence obtained all 42 reports. Using a longitudinal data

analysis approach (Eisenhardt 1989; Potter and Rentschler 1996), we examined the relative

proportions of space occupied by imagery as opposed to textual or narrative disclosures in

each annual report. The advantage of analysing longitudinal data of a single entity is that

patterns of disclosure can be associated with environmental and organizational changes from

a common vantage point (Guthrie, Petty and Yongvanich 2004; Tinker and Niemark 1988).

6.1 Unit of Analysis

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Much debate has occurred about what constitutes a unit of analysis in relation to content,

that is, word, line, sentence or paragraph (Milne and Adler, 1999). We chose lines as the unit

of analysis. Lines ascribe meaning to text and image as they provide a sense of the context

around the words that enabled us to place the study within dominant discourses of the times.

This also enabled examining the context, with its shifts over time (Tinker and Niemark 1988),

showing how the ACA defined itself in relation to wider events. Frequency content analysis

indicated the importance of the subject matter (Krippendorff 1980), and as such followed

previous studies (Guthrie, Petty and Yongvanich 2004; Tinker and Niemark 1988) that used a

quantified assessment for measuring extent of text and imagery disclosures. Each annual

report was a different length and size, and thus we used weighted scoring to ascertain a

relative representation index. Similar to the approach taken by Tinker and Niemark (1988),

we calculated the disclosure index for each type of Aboriginal representation, as follows:

1) Aboriginal Visual Disclosure Index = Page space devoted to Aboriginal imagery

divided by the total number of pages in each annual report X 100

2) Aboriginal Text Disclosure Index = Text Line count devoted to Aboriginal issues

divided by the total number of lines in each annual report X 100

6.2 Types of Images

For Aboriginal images, we identified first the types of images present in photographs. We

analysed Aboriginal images according to whether they were traditional or contemporary.

Traditional images entail those of Aboriginal peoples on country, engaged in traditional

artistic and cultural activities such as corroborees, or rock painting. Contemporary images

entail Aboriginals undertaking, for example, contemporary visual arts or dance activities,

being depicted in arts leadership roles such as on boards or receiving awards or recognition.

These images included photographs of Aboriginal people, Aboriginal art, artists, and

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corporate images of Aboriginal people. Then we converted the size of the images to page

space in terms of equivalent lines.

Further, given that our analysis required subjective evaluations of qualitative data such as

identification of issues mentioned in text format or in imagery as being related to Aboriginal

affairs, additional steps were undertaken to ensure consistency in coding (Lincoln, 1995).

Two coders met frequently in face-to-face meetings to check on discrepancies in

interpretation and analysis, so as to improve the rigour of data coding, as adopted in previous

research (see Guthrie et. al, 2003).

6.3 Types of Text

We analysed text disclosures as full-line counts using a representative page in each report as

a standard page. Our analysis led to two counts—total lines of all textual narrative

disclosures, as well as, total lines of textual narrative that directly referred to Aboriginal arts

and related issues. Content analysis of the text related to Aboriginal matters was mainly

based on text found in the reports by the Council, Chairman, CEO and the Aboriginal Arts

Board (a sub-committee of the ACA’s main governing board). We used words such as

‘Indigenous’, ‘Aboriginal’, ‘Aboriginal and Torres Strait Islander’, to detect disclosures on

Aboriginal issues in the narrative sections. Relevant text was extracted and placed in an Excel

file for each year of analysis.

6.4 Funding pattern analysis

We derived data from the financial statements within the annual report on (i) the total budget

of the ACA for each year over the 42-year period (which include the Federal government

grants and other revenue), and (ii) grants allocated by the ACA to Aboriginal artists and arts

organizations for each year.

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To facilitate our analysis, we set up an Excel spreadsheet with a tab for each annual report

and recorded the amount of space devoted to Aboriginal text and image as a proportion of (i)

total non-Aboriginal text and image disclosure, and (ii) the total budget allocation to

Aboriginal arts by the ACA, as a proportion of total budget or funding of the ACA.

Subsequently, we undertook further analysis of both the external macroeconomic and socio-

political developments in each period to understand how such developments may be either

associated with or may explain the pattern of Aboriginal visual disclosures, funding outcomes

for the ACA as well as internal budgetary allocation to Aboriginal arts by the ACA.

6. Findings

6.1 Time Periods

Our initial data analysis on reporting trends led us to identify three distinct patterns of

reporting of imagery as a proportion of the total imagery used across the 42 years of ACA

reports.

Period 1: 1974/75 to 1989/90—Significant growth in the proportion of Aboriginal

imagery

Period 2: 1990/91 to 1999/00—Declining trend in the proportion of Aboriginal

imagery

Period 3: 2000/01 to 2014/15—Little variation in the proportion of Aboriginal

imagery

We provide three graphs (Figures 1, 2, and 3) which aid analysis of the patterns and

linkages between the extent and type of Aboriginal disclosures with key socio-political,

economic developments. Figure 1 juxtaposes the extent of Aboriginal imagery and text

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representation with the total funding to ACA, the funding to Aboriginal arts programs as a

proportion of ACA’s total budget, and the key external macro-economic and socio-political

events in each period (1973 – 2015). Figure 2 depicts the pattern of total funding to ACA and

contrasts it with the funding to Aboriginal arts programs as a proportion of ACA’s total

budget. The proportion of Aboriginal imagery as opposed to non-Aboriginal imagery on the

cover of the annual reports in each of the three time-periods is shown in Figure 3, with a

number of annual reports not using any imagery in some years in Periods 1 and 3. In

analysing the trends in the use of Aboriginal images, we also consider key regulatory

developments and changes in internal governance arrangements within the ACA including

the board structure and membership, the introduction of the New Public Management (NPM)

philosophy, and stakeholder diversity.

PLACE FIGURES 1-3 ABOUT HERE

6.2 Period 1: 1973-1990 - Post ACA Establishment Years

The socio-political environment in Australia around the mid-1970s was one of cultural

expansion. The White Australia policy ended in 1975 and the Racial Discrimination Act was

passed in 1976. The mood of the nation was to find a new national identity, one that was

more global, multi-cultural and expansive. The role of the arts sector was inimitable and in

fact it was cited in ACA’s inaugural 1973 report that incumbent Prime Minister Gough

Whitlam saw the ACA’s role as being one to ‘foster a wider spread of interest and

participation … to help develop a national identity through artistic expression … and project

Australia’s image in other countries by means of the arts’ (ACA AR 1973 p. 9). In fact, the

new incoming Whitlam Labor government continued to lobby and sway public opinion

towards an independent Australian identity, separate from the customary tendency to hark to

‘the motherland, Britain’. This message was likewise echoed in ACA’s annual reports. For

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example, in the 1974 annual report, ‘Nugget’ Coombes, a highly respected senior public

servant and inaugural Chair of the ACA’s governing board, emphasised the case for

Aboriginal art as being part of Australia’s national identity and the critical role played by the

ACA in facilitating it. An excerpt from this report states:

“The aims of the Board to promote a renaissance in Aboriginal culture ... within the total

spectrum of Australian arts ... both traditional and non-traditional [are leading to a]

resurgence of Aboriginal culture” (p. 33ff).

Aligned with ACA’s vision, the images of Aborigines and their art in this first period

predominantly portrayed more traditional roles such as people undertaking traditional

painting or dancing, often set in country settings, and illustrations on Aboriginal history (see

for e.g., ACA AR 1979-80). For example, Illustrations I and II show an Aboriginal artist

painting a shield and an Aboriginal artist carving the traditional boab nut (ACA AR 1973 pp.

23 and 36) which can be construed as being more traditional.

PLACE ILLUSTRATION 1 and II ABOUT HERE

Such images were also accompanied by other well-known national imagery and cultural

constructs. For instance, the 1979-80 annual report included an image of an Aboriginal dance

performance conducted ‘at the Sydney Opera House’ which is an iconic Australian building

(ACA AR 1979-80 p. 22). Another example in the same annual report is a photo showcasing

‘Aboriginal artefacts from the Aboriginal Arts Board collection’ (ACA AR 1979-80 p. 21)

which engenders such artefacts to be perceived as being prestigious as part of the ACA’s art

collection, Similarly in a later annual report, an image of an Aboriginal glass artist is

presented with the caption declaring such work is ‘bring[ing] about major shifts in the

perceptions Australians have about [Aboriginal] design’ (ACA AR 1984-85 p. 77). In other

words, such an image is arguably intended to create an impression of Aboriginal art and

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artists being similar to more Anglo-Celtic artistic skill-forms i.e. glass making. Collectively

these images appear to highlight and reinforce ACA’s vision for Aboriginal arts and for such

art to be ‘accepted’ in the mainstream as key national symbols of the country.

Interestingly, by the late 1980s images of Aboriginal artists and arts began to reflect

contemporary imagery with photographs of Aboriginal people receiving awards and

participating in joint performances with non-Aboriginal contemporary dance companies,

singing in contemporary musicals at national festivals, travelling internationally to present

their visual arts work at major international biennales or corporate head shots of Aboriginal

board members (see for e.g., 1988-89 and 1989-90). For example, in 1988-89 (ACA AR

p.13), the image of an Aboriginal man in large hat and stockman’s shirt and trousers, in front

of a painting on an easel is accompanied by the text: ‘Australia’s arts. Now in their 50,000th

year.’ He stands legs akimbo, arms folded, proud and achieving both in a traditional and

contemporary sense as paintings on board or canvas are a contemporary innovation. The

momentum to establish a more contemporary identity of Aboriginal arts was starting to

emerge, by the late 1980s with calls for ‘new theories of identity’ (as noted in the ACA’s

1986-87 annual report) acknowledging an ‘upsurge of interest in Aboriginal art’ as well

(1988-89 p. 21).

Further, our analysis using a more quantitative approach, as shown in Figure 1, indicates

that in Period 1 the use of imagery relative to textual content in annual reports was much

higher than in the other two periods. In fact, use of images tended to sky-rocket in a number

of years, namely as recorded in the following annual reports: 1978-79, and then in 1983-84;

1984-85; 1987-88; 1988-89 and 1989-90 reports. The return to Aboriginal people of Uluru

Kata-Tjuta national park in 1985 and the bi-centennial year celebrations of 200 years of white

settlement in 1988 are examples of matters of national significance which occurred in key

years in which imagery spiked, causing community debate and protest. At the height of such

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debate, Aboriginal imagery peaked at 58% of the total annual report around 1988-1990. It is

argued that prominent and positive Aboriginal images in the ACA annual reports present

aspirational impressions during times of social unrest.

Imagery played a critical role in ACA’s strategy for creating a positive and aspirational

view of Aboriginal art’s growing relevance to Australian culture. This is supported by our

review of ACA’s annual report covers in Period I where 50 per cent i.e., nine of the total 18

covers comprised Aboriginal images (see Figure 3). Most of the annual report cover images

illustrate contemporary Aboriginal art, artists and design in full colour, mostly on the front

cover alone and occasionally bleeding onto the back cover. Aboriginal cover images are

mostly colourful, of abstract art works using a combination of traditional motifs in a

contemporary manner, bold, grabbing the viewer’s attention. For instance, as shown by

Illustration III, the Aboriginal art work in colour on the cover of 1988-89 annual report

depicts traditional Aboriginal motifs arranged in a contemporary manner, while Illustration

IV shows a contemporary Aboriginal theater company cast (ACA AR 1988-89 p. 3).

PLACE ILLUSTRATIONS III AND IV ABOUT HERE

On the other hand, the use of textual narrative for Aboriginal art issues relative to total

lines of text was fairly low over this period and varied less except for a spike in the 1979-

1980 annual report―which further suggests the power of imagery in dealing with nationally

sensitive themes.

The first total budget of the ACA was $15m with $14m allocated for support of the arts

and $1m for administration (6.6%). Interestingly, from this ACA’s overall budget Aboriginal

arts received relatively low funding allocations (averaging around 4 to 5 per cent), which

needed to be ‘redressed’ from time to time within ACA (p. 10 ACA 1974 AR). The Chair’s

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letter in the 1973 annual report argued that the state of Aboriginal arts was ‘far from

satisfactory’ as ‘Aboriginal arts…were largely deprecated or ignored’ due to the ‘lack of

professional organisations capable of stimulating the performance or protecting the rights of

artists’ (p. 14). The proportion of funding to Aboriginal arts relative to ACA’s total budget

did not significantly change over this period, although the total ACA’s budget rose steadily

over this time period to from $15 million to around $61 million by 1990; indicating a four-

fold increase since inception and the increasing recognition paid to the arts in general. We

also note that the annual reports were rich with rhetoric on ACA’s role to ‘foster the artistic

life of the nation’ (1980-81 p. 4) but by the end of Period 1 i.e., late 1980s the need to

‘operate more efficiently and effectively in a contracting resource environment’ (1988-89 p.

12) began to gather momentum. Much of this pressure came with the broader NPM

philosophy within the government sector, and its impact on the ACA started to take strong

effects in the second period of this study i.e., 1991-2000.

Reviewing the internal governance arrangements within the ACA, it would appear that in

the early years the governing board was very large (‘18-24’ members). Part of the reason for

a large board was to foster inclusivity but for more practical reasons, its size was reduced to

‘15-19’ over the decade (ACA AR 1979-80 p. 14). Gender and ethnic diversity was low

during this period although there were small numbers of women and one Aboriginal person

on the main board from its establishment. However, there was little information published on

how internal funding allocations are determined except for some sporadic statements about

funds distributed to particular art forms.

In summary, we contend that the images in ACA’s annual reports in this first period

(1973 -1990) largely acted to create an impression in two major ways. First, the extensive use

of imagery depicting Aboriginal art and artists promoted a distinct, national identity. Images

indicate pride, nobility, caring for country as well as respect for Aboriginal communities,

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especially in the 1970s. Early images were also more likely to be black and white, male

figures and with Aboriginal individuals depicting traditional roles on country. Also, there

appears to be a preference for visual disclosures in this period rather than textual discussions.

Given that Aboriginal imagery spiked in the years where there were active protests and public

demonstrations against the bi-centenary celebrations (i.e. celebrating 200 years since the first

British fleet arrival in Australia) the predominant use of images by the ACA could be seen as

a counter-strategy for emphasising a more positive and aspirational outlook on integrating

Aboriginal arts and culture in the mainstream community. In other words, the ‘politics of

words’ was not present in ACA imagery. It could be open to misunderstandings and risk

social harmony; while imagery enabled an aspirational depiction of ACA on the growing

importance and centrality of Aboriginal culture to Australian national interests.

6.3 Period 2: 1991-1999 - Reform and the NPM Era

By the start of the 1990s, the Australian socio-political environment had evolved to

reflect a mood of economic stringency while seeking to find a more balanced, multi-cultural

communal voice and representation. Australian society had substantially increased in its mix

of cultures from all over the world largely through immigration. By the year 2000, it was

estimated that over five million people i.e. approximately 23% living in Australia were born

overseas with many from Asia, Europe, the Middle East and Africa. Societal pressures

increased as traditional ideas about what defined an 'Australian' were challenged with new

migrants introducing new cultural values, traditions and stories to Australian life. For the

ACA, there were at least two key developments in this era that influenced its strategic

thinking and its operational initiatives.

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The first was the severe economic recession suffered by Australia since the Great

Depression of the 1930s, fuelling the momentum of the new public management (NPM)

philosophy which had resource allocation and governance structure implications for the

ACA. Prime Minister Paul Keating in 1990, the incumbent prime minister and leader of the

Labor Party announced that the Australian recession was ‘a recession that Australia had to

have’. In March 1996, Keating's Labor Party was defeated by John Howard's Liberal National

coalition. The coalition reduced government spending across many sectors, including

training, education and infrastructure. Howard also introduced a wide range of reforms, such

as restructuring Australia's telecommunications industry and implementing a goods and

services tax (GST). The personal income tax of most Australians, however, was reduced. The

Federal government also began to emphasize reform and renewal policies from the mid-

1980s, influenced by NPM, including the need for greater accountability, transparency and

corporate style decision-making. Accountability and disclosure were seen over time to be to a

more diverse stakeholder group such as lobby groups, the audiences, and the community,

rather than just government (Johanson and Rentschler 2002). Policy shifts included macro-

and micro-economic reforms such as floating the dollar and organizational restructuring.

The second was the growing political tensions involving Aboriginal community rights

and identity which began to be debated in the courts with public scrutiny which sensitised

how Aboriginal participation in economic development was to be handled and reflected. The

early 1990s was also a period in Australia where there was much political debate as well as

public litany over the rights of Aboriginal peoples. In 1992, the High Court granted land

rights to some Aboriginal people. Known as the Mabo decision legislation (named after the

Aboriginal man who led the campaign), the ruling marked a new direction in Australian land

laws and a great leap forward in Aboriginal land rights.2 Subsequently in 1994, the federal

2 The Mabo decision ruled Australia was not terra nullius (empty land) at the time of European settlement and that land had illegally been taken away from Aboriginal peoples. The ruling stipulated that if Aboriginal groups

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government’s first national cultural policy, Creative Nation (1994) was released, resulting in

considerable optimism and excitement for the potential opportunities offered by a rapidly

growing digital economy, ethnic diversity and entrepreneurial spirit in the arts. Creative

Nation can be interpreted as reform and renewal in the creative space. Nonetheless, the

government was also determined to reform and renew all of its funded institutions as part of

the NPM. The ACA was no exception.

We make two distinct observations on the pattern of image use in Period 2 relative to

Period 1. First, the proportion of Aboriginal images used in the annual reports decreased by

about one third of annual report images compared to Period 1, particularly after 1994. As

shown in Figure 1, there was a spike in Aboriginal images with the Eddie Mabo proceedings

commencing in the High court in 1992 and a less dominant peak around 1994 which seems to

correspond with the Creative Nation announcement. However, through most of the latter half

of the 1990s the proportion of Aboriginal images decreased. Curiously, not only imagery, but

text disclosure of Aboriginal arts issues also began to markedly decrease after the Creative

Nation announcement.

Second, the types of Aboriginal images also changed from more traditional to

increasingly contemporary in tone. Aboriginal peoples were presented as ‘eminent

Australians,’ as part of senior management in the ACA, and as lead actors or singers on stage.

At times, imagery is accompanied by text that supports ACA’s espoused mission and vision

for Aboriginal art. For instance, in the 1994-95 annual report, the scene of artists’ painting or

creating music on the didgeridoo (1994-95, p. 17-46) was followed by claims that ACA

‘assists Indigenous Australians to claim, control and enhance their cultural heritage’ (ACA

AR 1994-95 p. 21). The imagery portrays the aspirations and strong ideals of the ACA for

could prove that they had been living continuously on their land, then they were entitled to claim ownership of it.

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Aboriginal peoples to become more self-deterministic and entrepreneurial, reflecting critical

shifts in Aboriginal cultural policy from a more symbolic to one seeking more tangible

outcomes e.g. economic success and independence. For example, images of Aboriginal

women in corporate poses in front of Aboriginal art work (ACA AR 1992-93) and Aboriginal

artists in western corporate dress could be construed as providing aspirational images of a

more corporate art environment. These observations indicate that the socio-political and

economic mood of the nation has close associations with the type of imagery in annual

reports.

In terms of the governing board structure and policies of the ACA, board composition

included more women than men for the only time in the ACA history, with Aboriginal

representation remaining on the board (e.g., 1984-85). There continued to be Aboriginal

board membership on the ACA board. In the 1984-85 annual report, ACA priorities indicate

the effect of NPM on the institution, with the Council report devoting considerable space

(eleven pages) to financial narrative, the status of the ACA and its relations with stakeholders

such as the government and the states.

The ACA not surprisingly also became increasingly open to criticism in this period

due to its NPM-motivated restructuring and reform, particularly with artists questioning its

growing emphasis on marketing, new technologies and funding to multiculturalism/multi-art

forms and appointments made to the board (ACA AR 1994-95). Unlike in Period 1 when the

ACA’s mission and strategy stood more strongly for emboldening Aboriginal arts as part of

the national cultural identity, in Period 2, their emphasis appeared to revolve around the

sustainability of the sector and to boost audiences and revenue from Aboriginal arts. For

example, in the 1996-97 annual report, the Letter from the Chair and an associated image in

the annual reports, documents that the ACA had developed the first National Aboriginal and

Torres Strait Islander Arts Policy which ‘mapped’ a ‘coherent plan for arts development,

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regional cultural development, intellectual property and moral rights,’ as well as ‘increased

exposure’ for Aboriginal arts in regional, national and international markets (p. 4), which had

always been seen by the ACA as central to ‘national identity’ (p. 5). This constant push by

the ACA for Aboriginal arts as well as the interests of the arts community in general was

important, and what appeared to be an aspirational impression management strategy by ACA

eventually yielded an unprecedented funding boost in the next period of study, where such

images seem to have worked to fulfil an instrumental outcome.

Funding allocation to the ACA from the Federal government as well as funding by the

ACA to Aboriginal arts, funding to ACA and to Aboriginal arts however remained somewhat

static. Given that Australia was still in an economically stringent position that started in the

late 1980s and continued to echo through in the early 1990s, there was little improvement in

ACA’s funding, rising about $14 million over ten years (i.e. $61 million to $75 million).

Annual report messages in the early 1990s in particular emphasised the need for caution in

funds expenditure, capturing the macro-economic realities in this period.

In summary, while the first half (i.e. early 1990s) when Aboriginal activism for land

rights and the Creative Nation agenda were active, the use of imagery was significantly

higher (35 to 40% of annual report imagery related to Aboriginal arts) compared to the

second period where the use of Aboriginal imagery had substantially decreased, particularly

in the second half i.e., after 1995. In fact, it was consistently below 20% of total imagery in

the years after 1995 (relative to 30-40% in early 1990s). Further, images became more

corporate in nature reflecting aspirations for the Aboriginal arts sector to become more savvy

economically, politically and socially. It is likely expectations were raised for Aboriginal

artists and institutions to better learn the ‘white-man’ commercial ways. We contend that

these observations are also associated with changes in strategic intent of the ACA in consort

with the NPM ideals mimicking private sector management style. This includes the ACA’s

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governing board becoming more diversified demographically and with a greater focus on

undertaking private sector notions of cost-cutting and encouraging arts organizations to raise

external revenue. Unfortunately, funding realities are such that neither the ACA nor its

allocation to Aboriginal arts were flush with resources, and in fact ACA’s drive for

innovation may have been thwarted due to economic stringency.

6.4 Period 3: 2000 -2015 - The Millennial Era

By the start of the new millennium, the Australian economy had bounced back and the

NPM philosophy had largely become acculturated within the public sector and government

agencies. Election of new Australian Federal governments set out new policy settings to

further boost investment, encourage greater productivity and more private sector strategies,

which infused public sector game plans. There was increasing pressure for the adoption of

more technological, digital and social media supported initiatives, and arts organizations were

encouraged to engage in sponsorship, philanthropy and industry funding to provide a more

robust model for their sustainability.

By this stage, Aboriginal arts had become popular in mainstream society and well-

accepted as being symbolic and central to Australian cultural identity where its value has

been ‘important’ in ‘revising notions of national identity and national culture’ (Craik 2007, p.

41). For instance, the ACA’s 1998 survey of international visitors to Australia identified that

49% of the visitors were interested in Aboriginal arts (Australia Council 1998), reflecting the

growing prominence of Aboriginal art internationally. There were also rising aspirations to

further develop and champion Aboriginal arts entrepreneurship, which was noted in several

ACA annual reports (see for e.g., 2014-15) and other documents reviewing the period (see for

e.g., Cardamone and Rentschler 2008). Many comments proselytized how the arts through

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ACA support would empower ‘Aboriginal communities’ and enrich ‘the value of services

provided by other arms of government’ (ACA AR 2002-03 p. 5) such as health and education

in the new millennium.

The types of Aboriginal images and their size were distinctly different in Period 3 relative

to the other two periods: there were fewer images but the images were larger and quite a

number in full page. The tone was contemporary, often emphasising achievement or success

where artists are shown receiving awards, or working in art-forms that are strikingly colourful

e.g. contemporary dancers and dramatic art works ((ACA AR 2004-05 p. 42, 50; 2013-14, p.

10, 2006-07 p. 56). The visual impressions, for example in the 2006-07 ACA annual report

with accompanying text (in italics), portray Aboriginal artists as ‘story-tellers’ and ‘image-

makers’ who stimulate ‘our communities’ and ‘reflect the vibrancy of our diverse society’

(2006-07 ACA AR p. 16). Some stories visualized by Aboriginal artists are of protest but

they rarely appear in the Aboriginal images of the ACA annual reports. The one exception is

Illustration V (ACA AR 2001-02 p. 45) showing an Aboriginal artist protesting about

colonization.

PLACE ILLUSTRATION V ABOUT HERE

The thrust of Aboriginal arts policy and images in tow appears to have turned

symbolically from traditional heritage that is central to a national cultural identity to one of

professionalism and commercially empowered people, who are prepared to stand up and

argue for their beliefs. Illustration VI shows the ACA executive team, male and female, with

Aboriginal and non-Aboriginal staff members (ACA AR 2009-10 p. 2-3), which provides an

example of a more contemporary, professional black and white image of Aboriginal

participants.

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PLACE ILLUSTRATION VI ABOUT HERE

Another example of a corporate image which shows a successful Aboriginal policy officer is

Illustration VII, a three-quarter view colour portrait with related text of a female Aboriginal

employee at the ACA (ACA AR 2006-07 p. 35). This image conforms to the standard

approach in ACA annual reports which profile an ‘avenue’ to successful careers offered

through the arts (as artists or leaders in the arts) to Aboriginal people while ‘preserving their

cultures.’

PLACE ILLUSTRATION VII ABOUT HERE

Yet these images once again seem to serve to manage such impressions in an aspirational

manner rather than reflecting the reality as many Aboriginal artists and their related

commercial enterprises were still facing challenges in gaining financial independence and

business success as expected through the arts. A key Australia Council funded research

project highlighted the challenges in employment, skill development and capacity building

needed (Bridson et al 2015) which reflect challenges remaining for Aboriginal people

engaged in the arts.

Another notable development in 2001 was an unprecedented increase in ACA’s total

funding where it more than doubled, rising from $74 million to $131 million in 2002. Such a

funding boost was not only affordable with Australia’s economic boom occurring around

1999-2000, but may also have been precipitated by the growing frustration and push for

greater recognition of the centrality of the arts sector for creative national outcomes. ACA

funding was approved by the Minister for the Arts through the Federal Government cabinet

decision-making process. No doubt, Aboriginal artistic achievements over the years can be

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heralded to play a vital part in the rationalisation and initiation of new programs and projects

to further ACA funding and overall success. A national industry inquiry into the performing

arts (called the Nugent Inquiry p. 5) was also undertaken in early 2000 which resulted in

recommendations on significant restructuring, governance and funding changes to the sector.

In 2002-03, the chair announced ‘significant challenges’ (p. 4) and changes in governance

arrangements to accommodate both community pressures, and NPM push for greater

accountability and financial savvy. The following annual report excerpt exemplifies this:

‘Members are appointed with a view to achieving a balance of relevant expertise in the

arts, corporate governance and administration, along with regional, gender, ethnic and

Aboriginal community representation’ (ACA AR 2002-03 p. 7).

Furthermore, there appears to be little change in the average proportion of funding to

Aboriginal programs within the ACA in this period i.e. which remained around 7% to 10% of

ACA’s total budget from 2000 to 2012. Indeed, while funding did increase during this period,

funding for Aboriginal arts continued to remain somewhat stagnant, despite internal lobbying

to boost allocations to it. In 2009-10, in the Year in Review report, the CEO emphasised that

the ACA had provided ‘significant funding to large-scale projects that benefit [Aboriginal]

communities’ (ACA AR 2009-10, p. 14). Yet, proportionately, as shown in Figure 2,

Aboriginal funding relative to total ACA funding did not significantly change from previous

periods. This trend may be partly due to ACA’s accountability and increasingly diverse

stakeholder group as reflected by an expanding multi-cultural Australian society rather than

just to the government funder (Johanson and Rentschler 2002). In fact, the annual reports

included calls for ‘innovation and diversity’ so as to foster ‘new processes, forms and

audiences’ and to hear ‘a wide variety of voices’. ACA’s governing board structure also

reflected a more diverse membership with people from immigrant groups, such as Vietnam,

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Egypt and China, to name a few. Aboriginal board members remained intrinsic to board

composition with one member constantly being present on it.

In summary, in Period 3, i.e., the last 15 years (2000-2015), NPM philosophy,

corporatization ideals and other pressures including the shift to online production has seen a

major shift in direction of both the thrust and design of ACA’s annual reports. The images of

Aboriginal arts had evolved to larger and more colourful images. In 2014-15 there were

numerous Aboriginal colour images, which saw a return to the splash of colour. Notably, in

the 1979-80 annual report there were six Aboriginal images; in 2014-15 there were also six

Aboriginal images but the latter were much larger and more colourful, signalling a

combination of on-line technological advancement as well as a resurgence of interest in

Aboriginal art. Interestingly, there have been a few spikes in funding to Aboriginal art and

artists particularly in 2013 -2015 as well, signalling an instrumental strategic association. The

proportionate funding to Aboriginal arts by ACA however largely remained steady around 5-

6%, although there was a slight upsurge in total funding to the ACA in 2013-2014.

Overall, the empirical findings from our study extend the socio-political and

economic arguments in accounting studies on imagery in annual reports (see for .e.g,

Kuasirikun 2011; Merkl-Davies and Brennan 2011; Tinker and Niemark 1988). On this point,

we extend the findings of Suchman (1990), Merkl-Davies and Brennan (2011) and Leary and

Kowalski (1990) who note impression management strategies in annual reports can be

misleading, and that use of imagery may be well-meaning but still illusory in many ways.

The variations in the extent and nature of imagery seem to correspond with socio-political

developments and NPM philosophy, which align with Tinker and Niemark (1987) and Merkl-

Davies and Brennan (2011) in seeing the social setting as contributing to symbolic

impression management. Further, the empirical evidence also indicates that the use of

Aboriginal imagery in such reports has and continues to play a strong and central role in

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defining Australian culture, providing further support to the work by Tinker and Niemark

(1987), Johanson and Rentschler (2002) and Martin (2013). In many ways, while ACA

funding allocations to Aboriginal arts appear to comprise a small proportion of the total

budget, the importance of Aboriginal arts in supporting the sustainability and growth of the

sector is notable. The use of imagery from Aboriginal arts has been strategically positive, in

that it worked to create and portray more aspirational messages on the status and activities of

Aboriginal artists than the realities of the socio-political and economic challenges of the day.

For instance, depicting Aboriginal artists as professionals in corporate settings e.g., office,

board room, international exhibitions or biennales when in reality the capacity building and

corporate endeavours were still nascent, and opportunities for such ventures limited to

Aboriginal individuals and groups. As results of the research project by Bridson et al (2015)

demonstrated, there is still a gap between opportunities in the production of culture (i.e.,

painting, sculpture and so forth) and the need to build capacity in leadership and corporate

competence (i.e., providing opportunities to enable Aboriginal people to obtain work as an

arts manager, curator or arts marketer). While Kuasirikun (2011) found that imagery in Thai

business annual reports presented stereotypes that demean women, our study found that

annual report imagery may result another type of misunderstanding: that of the aspirational

Aboriginal in noble poses and settings without pictorially representing the challenges they

face.

We contend that the ACA appears to have (advertently or inadvertently) applied a

range of types of impression management based on the nature and extent of imagery use. For

the ACA, legitimacy was to be gained not only from the Federal government as a resource

provider i.e. pragmatic legitimacy (Suchman, 1995), but also from the broader society in

terms of being seen favourably as a leading institution that is inclusive and supportive of the

Aboriginal arts community i.e. moral legitimacy (Suchman, 1995). However, in reality,

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Aboriginal community struggles and challenges in relation to land rights, health, education

and well-being in general were still being actively debated in the public arena and court

rooms. The ACA in its role as a national trustee of the arts relayed progressive images of

Aboriginal arts and artists. In other words, we extend Leary and Kowalski’s findings (1990)

about symbolic impressions, uncovering aspirational impressions of Aboriginal arts and

artists in the annual reports visually. Hence, the ACA has gone beyond pragmatic, symbolic

and moral legitimacy over the years, and used Aboriginal imagery to relay its ambitions in

nurturing Aboriginal artists, illustrated by images in aspirational settings, poses and

achievements. We call this ‘aspirational impression management’ which refers to disclosure

strategies that go beyond mere pragmatic, symbolic or moral impression management where

the images normally do not reflect reality but are staged to gain favourable impressions

(Merkl-Davies and Brennan 2011). The images of Aboriginal arts and artists in ACA annual

reports seem to foster (including various captions that go with the images) visions of more

emancipated peoples that balance corporate as well as artistic values. Thus, we see

‘aspirational impression management’ as meaning interventionist disclosure strategies that

aim to inspire and promote progressive images of possible futures for Aboriginal people. In

ACA’s case, the motives for aspirational impression management strategies and its outcomes

can be related to (i) external pressures evolving from social-political-economic factors; (ii)

the NPM philosophy of government; (iii) ACA instrumental aspirations for Aboriginal

peoples; (iv) and the Aboriginal peoples own socio-political and economic aspirations.

Interestingly, aspirational impression management does not translate into allocation of

funding to Aboriginal arts. Internal funding allocations by the ACA to Aboriginal arts were

more static over the decades and with the growth of an increasingly multicultural society,

there was increasing internal competition for funds. Hence, this study also adds to the

literature critical of NPM models (e.g. Armstrong, 1998; Flynn, 2002; Hoque and Parker,

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2015) where organizational behaviours are seen to lead to shorter termed, financially driven

goals which may be at odds with government agency aims that need to consider community

and public interests. As such the use of images to symbolize aspirational outcomes risks

conveying messages that are more positive than reality. Our findings justify the concerns

raised by several accounting professional and regulatory bodies (ICAS 2013, ICAEW 2013),

and in particular the International Accounting Standards Board (IASB), namely whether

annual report narrative disclosures and images are truly ‘neutral’ and ‘possess the

fundamental qualitative characteristics of relevance and faithful representation’ (IASB 2010,

p. 10). Our results suggest the need for raising the awareness of annual report users on such

biases inherent in them.

7. Conclusions

The Australia Council for the Arts sought to take a lead role in saving Aboriginal arts

from ‘extinction’, and heralding Aboriginal images that depict success from both artistic and

corporate perspectives, demonstrating that ACA annual reports represent aspirational

impression management of an interventionist nature. What Kuasirikun (2011) pointed out in

her study of a sample of annual reports, holds true in our population study of ACA annual

reports. That is, despite the nobility of the images of Aboriginal artists and arts presented,

there is an underlying injustice that belies the ‘truth’ presented in the smiling faces and

beautiful art works. Imagery does provide ‘heavy weight signs’ that shape and distort

organizational impressions (Adams, 2002; Orij, 2010; Cooper and Slack, 2015) which are

tools to drive perceptions (Beattie, Dhanani and Jones 2008). These findings substantiate the

ideological role of images (Preston et al 1996), but in our study in a novel setting where

research remains sparse on this topic. Hence, the reality of aspirational impressions impacts

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on other pragmatic, symbolic and moral outcomes that are hidden at first glance, such as

static funding trends for Aboriginal arts in the ACA.

Imagery presents a narrative in annual reports (Merck-Davies and Brennan 2011), but

one that is visual rather than verbal. Aspirational impression management may or may not

have had the intention to deceive or misrepresent, but it is instrumental in intervening in the

Aboriginal art market for the betterment of Aboriginal people’s lives, elevating the ‘social

status’ of a minority, disadvantaged group. The result presents the organization in a socially

favorable light visually (Lee 1994) while funding allocations tell a different story. The ACA

fosters both artistic and corporate achievements, underpinning Aboriginal arts industry

sustainability, it also presages an extended philosophy of engagement and development,

entrepreneurial capacity of Aboriginal artists and related organizations. Nonetheless,

Aboriginal artists’ skill development remains nascent outside the role of artist, as Bridson et

al (2015) demonstrated.

Our findings raise a number of issues, particularly for future study. Historically,

Aboriginal ideologies and artistic practices have attained value in representation but have not

achieved funding parity over time. The complexity of such a dynamic is that representation

contributes to the act of forgetting and devaluing Aboriginal culture as insufficient dollars

back up its values. In this light, amnesia, representation and legitimacy are intrinsically linked

and as such, their relationship has continued to have an impact on contemporary Australian

art, culture and identity (Martin 2013). Forgetting is reinforced by broader societal factors

that seek to bring to the surface unpalatable notions that need to be further suppressed by the

overlaying of aspirational images (Said 1975). Future research needs to distil these biases

through interviews with stakeholders.

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There are a number of limitations to this study that caution interpretation of the

results. Using data from one agency albeit by studying a population, limits generalizability.

We also recognise that our measurement of the extent of visual and narrative disclosures was

made judgementally. While we took a consistent and systematic approach to converting

graphic and qualitative data to numeric values in terms of annual report disclosure consistent

with prior studies, the procedure remains liable to human error biases. Further, we treated

data on Aboriginal and Torres Strait Islander representation as a block without separating its

functions e.g. performing arts versus visual arts, leaving further disaggregation to future

research.

Acknowledgements

This research did not receive any specific grant from funding agencies in the public, commercial, or non-for-profit sectors.

We thank our research assistants, Heath Kirby Miller and Nancy Spork.

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Annual Reports

Australia Council for the Arts Annual Reports 1973-20

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Figure 1: Macroeconomic and socio political developments and Aboriginal representation trend in ACA annual reports (1973-2015)

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Figure 2: Aboriginal Funding Trend ACA Annual Reports 1973-2015

1973

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Total ACA Budget Allocations from Government Total Aboriginal Arts Board allocations from ACA

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Figure 3: Type of image on annual report covers in each of the three periods

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Illustrations I and II: Craftsman, Melville Island 1973 p. 23; Artist carving boab nut p. 36

Illustration III: Front and back cover of ACA AR 1988-89

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Illustration IV: Aboriginal Islander dance theater cast ACA AR 1988-89, p. 3

Illustration V: You can’t colonise the spirit ACA AR 2001-02 p. 46

Illustration VI: ACA Executive team ACA AR 2009-10, p.

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Illustration VII: Jade Christian Aboriginal Arts Board arts officer ACA AR 2006-07 p. 35

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