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UTILISATION INSTRUMENTALE ET POLITIQUE DU BUDGET DANS LES ORGANISATIONS ARTISTIQUES ET CULTURELLES: LE CAS DE QUATRE SCENES DE SPECTACLE VIVANT

Pascale Amans (), Agnès Mazars-Chapelon () and Fabienne Villesèque-Dubus ()
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Pascale Amans: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Agnès Mazars-Chapelon: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques
Fabienne Villesèque-Dubus: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: This paper is about arts and control. More precisely, it aims at answering the following question: what are the uses of budget in arts and cultural organizations? It is based on the case of four performing arts. organizations. Our study leads us to conclude that budget appears as a planning and monitoring tool, as well as a basis for negotiation with external stakeholders.

Keywords: control; arts and cultural organization; performing art; contrôle; budget; organisation artistique et culturelle; spectacle vivant (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460410v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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