Prolégomènes à l'analyse des coûts dans des organisations culturelles municipales

Stéphanie Chatelain-Ponroy ()
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Stéphanie Chatelain-Ponroy: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Prolegomena in costs analysis of cultural organizations in the local public sector This paper deals with a study based on how the cultural organisations value the effects they have on their main financial partners: municipalities. The financial analysis of the cultural organisations seems to be a necessary precondition for the analysis of the consequences they have.

Keywords: Costs; Financing; Cultural organisations; public sector; Coûts; financement; culture; secteur public (search for similar items in EconPapers)
Date: 2003-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460659
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2003, 9 (1), pp.79-94

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460659

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