The research group in Accounting, Auditing and Control at TBS is renowned for its distinctive high-quality and high-impact research. The research group firmly believes that research studies need to engage with issues that have a high social and/or environmental impact on organizations and society.

4 Major Research Topics

Issues with a social & environmental impact

The Accounting, Auditing and Control research lab aims to meet the need for research in innovative practices in the field of accounting and/or management control, by applying rigorous (quantitative, qualitative and mixed) methods in order to produce and disseminate relevant results for the driving forces of change on an organizational as well as societal level.

Performance Management Systems & Numbers

Management accounting innovation
Performance management systems (PMS) & commensuration in NPOs
Evaluation practices & Impact

Social & Environmental Accounting (SEA)

Environmental reporting
Sustainability management
Carbon & water accounting
PMS & numbers in social NPOs
Social Inclusion
Critical Accounting

Governance & Institutions

Board role
Corporate social responsibility (CSR) or irresponsibility
(laundering, fraud, tax avoidance)

Professions & Accounting

Auditors & accountants
Controllers & CFOs
Business elites & globalization
Profession history & sociology



Partnerships and collaborations


Seminars & Conferences

  • 14 octobre 2021 : Journée Atelier GT 2 AFC (co-organisateur Université de Nantes et Reims – teams) Prospective participative sur la mise en place d’une consigne monétaire à l’échelle locale. Référent TBS, Simon Alcouffe, TBS Business School. Plus d’information ›
  • 26 novembre 2021 : Workshop : Accounting Research: Interdisciplinarity, Engagement and Impact. Charles H. Cho, Schulich School of Business, York University. Plus d’informations ›