LE BUDGET: FONCTIONS THEORIQUES ET APPLICATION AU CAS D'UNE ORGANISATION DU SPECTACLE VIVANT

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

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Abstract: This paper aims at answering the following question: what are the actual and potential uses of budget in performing arts organizations? It is based on a literature review as well as on the case of a performing arts organization. Our study leads us to conclude that budget mainly appears as a planning and monitoring tool, as well as a basis for negotiation with external stakeholders.

Keywords: control; arts and cultural organization; performing arts; Budget; contrôle; organisation artistique et culturelle; spectacle vivant (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00483771v1
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Citations: View citations in EconPapers (2)

Published in Sciences de Gestion, 2008, 67, pp.61-78

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00483771

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