IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00676921.html
   My bibliography  Save this paper

De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs

Author

Listed:
  • 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)

  • Agnès Mazars-Chapelon

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

This article deals with the ways performing arts societies use budgets. It aims at answering the following questions: amongst the ways in which these societies use their budget, which ones relate to political external uses in the context of their relations with local government, which ones concern internal implementation uses, and what is the ratio between those two types of uses? The answer is based on the study of two local drama societies.

Suggested Citation

  • Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
    • Handle: RePEc:hal:journl:halshs-00676921
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00676921v1
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00676921v1/document
    Download Restriction: no
    ---><---

    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. Rahma Chekkar & Eric-Alain Zoukoua, 2009. "Comportement Des Audites Dans Le Processus D'Audit : Le Cas Du Controle Des Associations Par Les Financeurs Publics," Post-Print halshs-00460412, HAL.
    3. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
    4. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
    5. 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.
    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. Pascale Amans & Sylvie Rascol-Boutard, 2008. "La performance entre construit social et indicateur simplifié," Revue Finance Contrôle Stratégie, revues.org, vol. 11(3), pages 45-63, September.
    8. Stéphanie Chatelain, 1998. "Du budget administratif au budget outil de gestion. Le cas des musées français," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 5-33, September.
    9. Covaleski, Mark A. & Dirsmith, Mark W., 1988. "The use of budgetary symbols in the political arena: An historically informed field study," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 1-24, January.
    10. Fabienne Villesèque-Dubus & Pascale Amans, 2008. "Le Budget : Fonctions Theoriques Et Application Au Cas D'Une Organisation Du Spectacle Vivant," Post-Print halshs-00483771, HAL.
    11. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    12. Isabelle Assassi, 2008. "Régulation du canal dans un environnement incertain. Le cas des arts du spectacle," Revue française de gestion, Lavoisier, vol. 0(2), pages 135-153.
    13. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    14. Evelyne Lande, 2001. "Le Contrôle Externe Des Associations Par Les Organismes De Financement," Post-Print halshs-00584635, HAL.
    15. Chahrazed Abdallah, 2007. "Production et appropriation du discours stratégique dans une organisation artistique," Revue française de gestion, Lavoisier, vol. 0(5), pages 61-76.
    16. Ingmar Gehrke & Philippe Zarlowski, 2003. "La diffusion de la valeur actionnariale en France : une lecture néo-institutionnaliste," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 189-205.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pascale Amans & Agnes Mazars & Fabienne Villesèque-Dubus, 2013. "Techniques de gestion et organisations du spectacle vivant : quels dispositifs de soutien et quelles interactions pour l'innovation artistique ?," Post-Print hal-01002362, HAL.
    2. Berangere Szostak & Saïd Yahiaoui, & Yasmine Boughzala,, 2015. "Journée de Recherche "Les Outils de gestion : Des enjeux pour les organisations de l’ESS et l’Entreprendre autrement" Compte-rendu et perspectives de recherche," Working Papers hal-01102517, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    2. repec:dau:papers:123456789/3234 is not listed on IDEAS
    3. Pascale Amans & Agnes Mazars & Fabienne Villesèque-Dubus, 2013. "Techniques de gestion et organisations du spectacle vivant : quels dispositifs de soutien et quelles interactions pour l'innovation artistique ?," Post-Print hal-01002362, HAL.
    4. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    5. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    6. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    7. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
    8. Arwan Gunawan & Winwin Yadiati & Harry Suharman & K. Poppy Sofia, 2020. "Linkages to Budgetary Control and Budgetary Absorption Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 304-316.
    9. Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
    10. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
    11. Zahirul Hoque & Trevor Hopper, 1997. "Political and Industrial Relations Turbulence, Competition and Budgeting in the Nationalised Jute Mills of Bangladesh," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 125-143.
    12. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    13. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
    14. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
    15. 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.
    16. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    17. Chwastiak, Michele, 2001. "Taming the untamable: planning, programming and budgeting and the normalization of war," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 501-519, August.
    18. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    19. Khalifa, Rihab & Scarparo, Simona, 2021. "Gender Responsive Budgeting: A tool for gender equality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    20. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
    21. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00676921. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.