Exhibition explores the relationship between art and accounting

On the face of it,art and accounting would appear to have little in common, apart perhaps from the fact both disciplines place emphasis on the idea of "balance".

But their relationship goes deeper and is explored in Edouard Malingue Gallery's latest group exhibition "Balance Sheets".

The show's independent curator, Kit Hammonds, says while the concept of balance is well known in art and is used extensively by sculptors, it is also relevant in economics. A balance sheet is a physical example of this. "Whether there is a profit or a loss, there must be a balanced composition on a balance sheet," he says. Similarly, the notion of balance is an important element in formal and traditional artistic composition.

Through the works of nine artists from around the globe, Hammonds — who says he has long been intrigued by the balance found in both the art and financial world — wants to raise questions about their increasingly cosy relationship.

Artists feel this balance because their artwork is part of the economy, Hammonds says. As modern businesses, such as online search engine Google, are increasingly using cultural and artistic ideas within their business model and marketing, these two "different worlds" have come together in unique ways, he says.