Arguing about the crisis: a cultural impact on the construction and framing of austerity responses

Purpose – The purpose of this paper is to analyze how the cultural environment has impacted upon the construction and the framing of responses to austerity. Design/methodology/approach – The paper uses cultural theory... [ view full abstract ]

Purpose – The purpose of this paper is to analyze how the cultural environment has impacted upon the construction and the framing of responses to austerity.

Design/methodology/approach – The paper uses cultural theory (Douglas, 1982; Thompson, Ellis and Wildavsky, 1990) to classify, chart and compare austerity frames in financial crisis-related speeches by political executives in Birmingham, Cologne and Rotterdam.

Findings – The data show that universal, technocratic, austerity framing is illusory. There are multiple austerity frames, locally rooted, environmentally conditioned, and these frames generate multiple responses to deal with the global financial crisis.

Originality/value – The paper brings back a behavioral turn in accounting research. It advocates a broader perspective on accounting and austerity management and attempts to reconnect the fields of accounting, organization studies and public management.

Keywords – Financial crisis, austerity, accounting, environment, cultural theory, framing.

Paper type – Research paper.