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Budgeting in institutional complexity: The case of performing arts organizations

Author

Listed:
  • Pascale Amans

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Agnès Mazars-Chapelon

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Fabienne Villesèque-Dubus

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

This paper aims to account for the heterogeneous uses of the budget within different organizations which experience institutional complexity. We focus on organizations where institutional complexity is salient: French not-for-profit theatres. We refer to neo-institutional theories to contribute to the management accounting literature on budgeting in institutional complexity. Various situational factors (Greenwood et al., 2011) might act as filters that influence the ways the logics shape budget uses within organizations. We focus on one factor, the funding situation, considered in terms of the number and relative weights of public funders and the uncertainty of the funding. We have selected two representative French theatres, which present differences in their funding situations, but similarities as regard other situational factors. We show how budget uses in organizations confronted with institutional complexity are shaped by multiple logics. We highlight budgeting as a hybrid practice. We bring to light a variety of practices which we relate to the funding situation. More generally, we show how heterogeneous budget uses within different organizations result from multiple logics that are filtered by situational factors.

Suggested Citation

  • Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2015. "Budgeting in institutional complexity: The case of performing arts organizations," Post-Print halshs-01218556, HAL.
    • Handle: RePEc:hal:journl:halshs-01218556
    DOI: 10.1016/j.mar.2015.03.001
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    Citations

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    Cited by:

    1. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    2. Silvia Pilonato & Patrizio Monfardini, 2022. "Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 365-387, June.
    3. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
    4. 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.
    5. Kaufman, Matt & Covaleski, Mark A., 2019. "Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 40-58.
    6. Bruno Camous & Ariel Eggrickx & Lætitia Guérin-Schneider, 2021. "Les systèmes de contrôle hybride en réponse à la complexité institutionnelle," Post-Print hal-04360273, HAL.
    7. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    8. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    9. Abdollah Arasteh, 2020. "Considering Project Management Activities for Engineering Design Groups," SN Operations Research Forum, Springer, vol. 1(4), pages 1-29, December.
    10. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    11. Francesca Manes-Rossi & Alessandra Allini & Rosanna Spanò & Riccardo Macchioni, 2018. "Performance management change in archaeological sites: The case of Herculaneum Conservation Project," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 947-979, December.
    12. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    13. Gałecka Małgorzata & Smolny Katarzyna, 2019. "Criteria for the optimal financing model of public theatres," Review of Economic Perspectives, Sciendo, vol. 19(2), pages 119-136, June.
    14. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.

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