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Le contrôle de gestion dans les musées. Émergence et développement du contrôle de gestion dans des organisations non lucratives soumises à des faisceaux de contraintes environnementales et organisationnelles.

Abstract : For many years french museums have had to face numerous alterations, some being linked to their own evolution, others to their environment. Enlargement and diversification of their missions reflect this : while following their primary task of conserving, they are largely opened to various events, the most sensible impact of wich being the increase in attendance. They have became significant partners too for implementation of local and national cultural policies. Finaly, the museums have to face an identity and legitimity crisis which is linked to the emergence of a social demand adressing rationalization and legitimation questions to this type of institutions. Besides these mutations, we can see the rising need for a more rigorous management. This one should allow the museum managers to have the appropriate means to succeed in establishing the above new relations, to evoluate and adapt to the transformations of their environment while also finding management tools to face these enlarged tasks. The museum of to-day reach an institutional status, the management of wich demands the mobilization of all the resources able to participate to the accomplishment of their aims. This necessary repositionning to respond to new opportunities and constraints finds its way in management control. In order to develop our problematic and present answers, we have done a bibliographic review illustrating the management control need and - with the mean of a questionnaire - a state of the present situation and the practical means as utilised by the french museums. Lastly, using semi-directif interviews, we analized some typical-cases in order to understand the way to introduce management control within the museums. To synthetize, we are proposing ideas about what should be a management control system answering the various challenges and specificities of to-day museums that takes into account both their status of non-profitable organizations and their implant in the culture area.
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Theses
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https://theses.hal.science/tel-00483569
Contributor : Stéphanie Chatelain-Ponroy Connect in order to contact the contributor
Submitted on : Friday, May 14, 2010 - 3:26:47 PM
Last modification on : Tuesday, October 19, 2021 - 4:09:48 PM
Long-term archiving on: : Friday, October 19, 2012 - 2:46:18 PM

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  • HAL Id : tel-00483569, version 1

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AFC | UPEC

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Stéphanie Chatelain-Ponroy. Le contrôle de gestion dans les musées. Émergence et développement du contrôle de gestion dans des organisations non lucratives soumises à des faisceaux de contraintes environnementales et organisationnelles.. Gestion et management. Université Paris XII Val de Marne, 1996. Français. ⟨NNT : ⟩. ⟨tel-00483569⟩

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