The article examines entertainment, arts and accounting practices of a national arts council that funds arts organisations and artists. It does so by investigating the first 25 years of annual reports of the Australian Council for the Arts (1973-1996), using media reports to triangulate the data. Set against a background of socio-political change, the study explicates the differing treatments of entertainment and the arts, as political parties come in and out of power, national policy shifts, and macro-economic changes occur. Guided by legitimacy theory, analysis of narratives and budgets as calculative practices in annual reports illustrates how the nexus between entertainment and the arts changes over time, with the emphasis or value placed on entertainment diminishing relative to the arts. We conclude that the arts council has become the ‘arts council for the performing arts’, calling into question moral, pragmatic and cognitive legitimacy of the arts council.
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