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

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.