The Economy of Music Programs and Organizations. A Micro Analysis and Typology

Marcello Mariani and Luca Zan

European Accounting Review, 2011, vol. 20, issue 1, 113-148

Abstract: The paper presents a model for understanding the inner economy of live music programs and organisations at a micro level, according to a management and accounting perspective. The complexity and variety of situations and solutions in organizing live music is described with reference to a number of real events. As a way of handling such a complexity and variety in organising, a typology is proposed based on three distinct features that can be found, to a different extent, inside music entities: the preparation of the Premiere; the running of performances after the Premiere; and the management of a portfolio of music programmes. The typology is a tool to understand possible implications on the economy of music programs arising from different solutions to the issue of organising and related cost behaviour.

Date: 2011
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DOI: 10.1080/09638181003729356

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