To prosper as an artist, career counselors to visual artists continually advise that one has to devote as much serious attention to the business aspects of this work as creating it. To some people, the business part of art may take precedence over anything else.
When a strong board isn't developed and nurtured, the staff leadership will almost always find them deficient. Artists and arts managers alike will complain that the board is not generous. This will lead to budget constraints, cash flow problems and worse.
Artists often have very specific questions -- Can I deduct this? Is doing that legal? How can I sell work from my own studio? -- to which they hope to find specific answers in these books, and it requires the authors to know something about what preys on the minds of artists.