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Comptabilité, Contrôle de Gestion & Pilotage de la Performance

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Laboratoire Comptabilité, Contrôle de Gestion & Pilotage de la Performance

Coordinateur :
Dr Anne RIVIERE
Tél : + 33 (0)5 61 29 48 18
Fax : + 33 (0)5 61 29 49 94
a.riviere@tbs-education.fr

Le groupe de recherche en Comptabilité, Contrôle de gestion et Pilotage de la Performance, reconnu pour la qualité de sa recherche, est engagé sur des projets à fort impact pour les organisations et la société.

Son objectif est de répondre aux besoins de recherche sur des pratiques innovantes, en mobilisant des méthodes rigoureuses (qualitatives, quantitatives et mixtes), pour produire et diffuser des résultats mobilisables par les acteurs du changement.

Les quatre thèmes majeurs du groupe de recherche sont :

  • Comptabilité environnementale et sociale : normalisation environnementale, communication environnementale, reporting intégré, comptabilité carbone, bilan H2O, mesures de performance dans l’économie sociale et solidaire…
  • Gouvernance : rôle des conseils d’administration, responsabilité sociale de l’entreprise (RSE) ou irresponsabilité (blanchiment, fraude fiscale), divulgation d’informations financières, politique fiscale.
  • Professions et Société : cabinets d’audits, comptables carbone, sustainibility CFO, professionnalisation du contrôle de gestion.
  • Systèmes de pilotage de la performance : dans des contextes variés et en changement (firmes multinationales / PME, secteur public, organisations non-for-profit)

Les chercheurs

12 professeurs permanents : S. Alcouffe, P. Beau, M. Boitier, K. Ceulemans, M. De Almeida, S. El Omari, L. Jerman, W. Khlif, F. Oriot, D. Ravenda, A. Rivière, D. Voeller. 1 post-doctorant (N. Ben Ismail). 2 doctorants (R. Jabot, M. Postaire).

Simon Alcouffe   Simon Alcouffe
Research interests: innovations in management accounting and control, social & environmental accounting
  Marie Boitier   Marie Boitier
Research interests: Management control systems in organizational and societal transformations; hybrid organizations
Fabienne Oriot   Fabienne Oriot
Research interests: performance management systems, balanced scorecard (in SMEs, cultural sector, big companies, etc.).
  Wafa Khlif   Wafa Khlif
Research interests: corporate governance, accounting profession, CSR, impact investing
Sami El Omari   Sami El Omari
Research interests: accounting professions, accounting history
  Anne Rivière   Anne Rivière
Research interests: Management control systems in organizational and societal transformations; discourse analysis
Lambert Jerman   Lambert Jerman
Research interests: audit professionals; crafting accounting information; power of accounting numbers
  Kim Ceulemans   Kim Ceulemans
Research interests: sustainability reporting and management (namely in higher education)
Lambert Jerman   Pauline Beau
Research interests: Management Control, Psychosocial Risks, Audit Social performance, Organisational Paradox
  Kim Ceulemans   Marta de Almeida
Research interests: Management Accounting and Control, Public-Private Partnerships
Diego Ravenda   Diego Ravenda
Research interests: audit professionals; tax avoidance, risk assessment models
  Dennis Voeller    Dennis Voeller  
Research interests: Audit, Financial Accounting, Corporate Governance, Tax Accounting
Maxence Postaire   Maxence Postaire, PhD students – supervised by S. Alcouffe & M. Boitier
Research interests: social and environmental accounting, accounting profession, innovation in management accounting.
  Richard Jabot   Richard Jabot, PhD students – supervised by S. Alcouffe & D. Gibassier
Research interests: social environmental accounting, accounting as practice.
Nesrine Ben Ismail   Nesrine Ben Ismail, Post-Doctorante
Research interests: environmental accounting & reporting, impression management theory, Life-Cycle Analysis.
       

CV des chercheurs disponible ici ›

Members of the group have many publications in the world’s top journals in accounting, such as:

  • Accounting, Auditing & Accountability Journal (AAAJ).
  • Management Accounting Research (MAR).
  • Journal of Business Ethics (JBE).
  • Sustainability Accounting, Management and Policy Journal (SAMPJ).
  • Journal of Cleaner Production (JCP).
  • Journal of Business Research (JBR).
  • Accounting History Review (AHR).
  • African Management Studies (AMS).
  • Critical Perspectives on Accounting (CPA).
  • Comptabilité Contrôle Audit (CCA).
  • La Revue Française de Gestion (RFG).

Partnerships and collaborations

Academic partnerships:

  • Royal Holloway University of London (UK)
  • Université de Laval (Canada)
  • HEC Montréal (Canada)
  • University of Victoria (Canada)
  • KU Leuven – University of Leuven (Belgium)
  • University of New Brunswick, Saint John (Canada)
  • University of Birmingham (UK)
  • University of Otago (New-Zealand)
  • University of Manheim (Germany)

Funding from:

  • French National Agency promoting Sustainable development (ADEME).
  • Direction régionale des affaires culturelles (DRAC).
  • KPMG.
  • BDO.
  • Autorité des Normes Comptables (ANC).
  • The Association of Accountants and Financial Professionals in Business (ACCA / IMA).
  • Danone (one planet, one health), Standardization process of environmental performance indicators.

Evénements/actualités

30th March 2018: Workshop with Prof. Jan BEBBINGTON, Professor at University of Aberdeen: « Social accounting: modern slavery and call for action »

2-3 July 2018, 5th Workshop: Critical & Alternative Approaches in Governance. See the call for papers ›
Guest Speakers:

  • Professor Jacqueline Coyle-Shapiro, Professor of Organisational Behaviour and Head of EROB, Vice President and Program Chair of AOM
  • Professor Christos Pitelis, Professor of Strategy and Sustainable Competitiveness, Head of Brunel Business School

4th French CSEAR Conference, May 15-16, 2017 See the program ›


30-31th October 2017: Joint Workshop TBS – Royal Holloway University of London. See the program ›


4th September 2017: Workshop with Deryl NORTHCOTT, Professor at Auckland University, Editor of Qualitative Research in Accounting & Management

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