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Utilisation Instrumentale Et Politique Du Budget Dans Les Organisations Artistiques Et Culturelles : Le Cas De Quatre Scenes De Spectacle Vivant

Author

Listed:
  • 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)

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.

Suggested Citation

  • Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2009. "Utilisation Instrumentale Et Politique Du Budget Dans Les Organisations Artistiques Et Culturelles : Le Cas De Quatre Scenes De Spectacle Vivant," Post-Print halshs-00460410, HAL.
    • Handle: RePEc:hal:journl:halshs-00460410
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460410v1
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    References listed on IDEAS

    as
    1. Eve Chiapello, 1999. "Art, innovation et management : quand le travail artistique interroge le contrôle," Post-Print hal-00682385, HAL.
    2. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    3. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print hal-01682172, HAL.
    4. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    5. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    6. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    7. repec:dau:papers:123456789/1375 is not listed on IDEAS
    8. Vassili Joannidès & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," ACCRA, Association francophone de comptabilité, vol. 14(3), pages 141-162.
    9. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Grenoble Ecole de Management (Post-Print) hal-01682172, HAL.
    10. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Post-Print hal-00676580, HAL.
    11. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    Full references (including those not matched with items on IDEAS)

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