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The aim of this paper is to show how budget systems are used in performing arts organizations (PAOs), and to what extent these practices are a response to various institutional logics. One can expect the budget to be used in these organizations in a ceremonial and symbolic way rather than a managerial way. Indeed, budgetary control is imposed to these theatres by the highly institutional environment they evolve in and more precisely by their financial backers they have to account to. Thus, as neo-institutional theories underline, in order to comply with environmental pressures that result in isomorphic processes, theatres could be led to adopt similar budgetary practices with external intentions. We studied two theatres that were similar in order to draw comparisons between them. Both selected organizations are nonprofit associations under the French law of 1901. They are located in cities that are famous for their rich cultural life. These theatres are similar as regards to their size, activity and annual budget amount. The budget uses observed in those organizations present similarities. To begin with, some of these uses are aimed at satisfying financial backers. Nevertheless, the budget is also largely used internally in both theatres; besides, some differences can be seen in the ways it is used