Overall performance of VSEs / SMEs

The Toulouse-based company Oikos Developpement and TBS are collaborating on a resesarch project concerning: “Accounting and assessment of the overall performance of VSEs / SMEs”.

The doctoral student, Richard JABOT, hired by Oikos Developpement will conduct the research project within a CIFRE agreement (n ° 2017/1021), co-financed by ANRT. Based on an action-research perspective, the aim is to understand how is created a new Social and Environmental Accounting tool helping SMEs in their social transformation. Broadly speaking, the general research object of the PhD thesis is to understand how SMEs practice Sustainability Accounting on a daily basis, for example through carbon accounting.

The duration of the project is from October 2017 to September 2019. This doctoral work will be publicly defended and should lead to the publication of research articles in academic scientific journals. The project is led by Simon ALCOUFFE, thesis supervisor, and member of TBS Accounting, Control and Performance Management Research Laboratory. The project is scheduled over a 36-month period from February 1, 2018 to January 31, 2021.