Accounting, Auditing and Control
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)
Carbon & water accounting
PMS & numbers in social NPOs
Governance & Institutions
Corporate social responsibility (CSR) or irresponsibility
(laundering, fraud, tax avoidance)
Professions & Accounting
Auditors & accountants
Controllers & CFOs
Business elites & globalization
Profession history & sociology
Research interests : diffusion/adoption of management accounting innovations, environmental management accounting
Research interests: Management control and social performance, audit profession psychosocial risks and management tools
Research interests : Management control systems in organizational and societal transformations, hybrid organizations, equal opportunities and social inclusion
Research interests: Gender equality, Accounting instruments and performance, Sociology of accounting professions
Research interests: sustainability management, assessment and reporting, higher education ethics responsibility and sustainability
Caecilia Drujon d’Astros
Research interests: Sociological approach to accounting, Organisational silence, Management Control, Power relations in organisations
Sami El Omari
Research interests: accounting professions (including carbon accountants), accounting history, globalization and business elites
Research interests: Audit practices, Non-big audit firms, Corporate Social Responsibility (CSR), Financial Auditing
Research interests: audit professionals, accounting, professions and CFOs, power of accounting numbers, professional identity
Research interests: corporate governance and board roles, accounting profession, CSR and business ethics, impact indicators and social inclusion
Research interests: Design/use of performance measurement and management systems (like BSC), role of controllers and CFOs, mainly in SMEs and non-profit organizations
Research interests: auditor behavior, professional advancement of auditors, responsibility, staff policies, audit firms.
Research interests: income and labor tax avoidance, audit and financial reporting quality, fraud risk assessment models, public management and accounting
Research interests: Management control systems in organizational and societal transformations, institutional logics, hybrid organizations (private/public/social), impact indicators and social inclusion
Research interests: Critical accounting (methods & theory), social & environmental accounting (reporting), accounting and the political (agonistic dialogic accounting, accountability-based accounting)
Research interests: Auditing, corporate governance, corporate taxation, risk reporting
Richard Jabot – PhD student supervised by S. Alcouffe & D. Gibassier
Research interests: social and environmental accounting, carbon accounting, Corporate Social Responsibility
Igwe Monday Nweke – PhD student supervised by W. Khlif & S. El Omari
Research interests: Corporate governance codes and diversity on board
Maxence Postaire – PhD student supervised by S. Alcouffe & M. Boitier
Research interests: social and environmental accounting, accounting profession, innovation in management accounting
Research interests: Financial discourse
Research interests: Operazionalizing gender equality, Social studies on quantification, Industrial Relations
Members of the group have published in the world’s top journals in accounting, such as:
- Accounting, Auditing & Accountability Journal (AAAJ)
- Accounting History Review (AHR)
- Critical Perspectives on Accounting (CPA)
- European Accounting Review (EAR)
- Management Accounting Research (MAR)
- International Journal of Arts Management (IJAM)
- Journal of Business Ethics (JBE)
- Journal of Cleaner Production (JCP)
- Journal of Business Research (JBR)
- Management International (MI)
- Sustainability Accounting
- Management and Policy Journal (SAMPJ)
- Comptabilité Contrôle Audit (CCA)
- Revue Française de Gestion (RFG)
- Revue de l’Organisation Responsable (ROR)
- Revue Internationale PME (RIPME)
Members of the group have also published TBSearch articles for a wider audience.
Partnerships and collaborations
- 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 Mannheim (Germany)
- Autorité des Normes Comptables (ANC)
- French National Agency promoting Sustainable Development (ADEME)
- Direction Régionale des Affaires Culturelles (DRAC)
- The Association of Accountants and Financial Professionals in Business (ACCA/IMA)
- 25 June 2020 – ONLINE EVENT – 7th Critical and Alternative Thinking in Governance: governing sustainability in a digitalized world; false solutions for real issues ? – Keynote speakers: A. INNES, LSE & M. GOERGEN, IE Business School.
- 22-23 June 2020 (to be rescheduled) – Conférence francophone sur la recherche en Comptabilité critique & interprétative: La comptabilité critique et interprétative pour penser le monde de demain ; réflexions et perspectives – avec Yves GENDRON, prof. de comptabilité à l’Université de Laval et Annick ANCELIN-BOURGUIGNON, prof. De Contrôle de Gestion à l’ESSEC Business School.
- 06 March 2020 – Workshop NGO on responses to financial evaluation: reconfiguring humanitarian accountability and performance – avec Jeremy MORALES, prof of accounting at King’s College of London
- 03 March 2020 – Trois essais sur la diffusion du contrôle de gestion environnemental et sociétal – Ateliers doctoraux Maxence POSTAIRE, Camille GAUDY, Diana CASTRO HERRERA, Grégoire DAVRINCHE sur la construction et perception des transferts de légitimité des auditeurs :
- Illustration dans le domaine de la RSE et du Développement durable.
- Corporate climate change risk disclosures: Determinants, consequencesand alternative ways to improve disclosure.
- La communication de résultats non-GAAP : Déterminants, pratiques et utilisations.
10 September 2019 – Workshop Robert SCAPENS, Emeritus Professor at the Alliance Manchester Business School & Professor of Management Accounting at the University of Birmingham. Seminar on Writing Qualitative Research Papers
11-12 June 2019, 6th Workshop: Critical & Alternative Approaches in Governance.
- Professor Alessandro Zattoni, LUISS Business School – School of Management, co editor in chief of: Corporate Governance: an International Review
- Professor Jo Iwasaki, former Head of Corporate Governance ACCA (Association of Chartered Certified Accoutants)
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.
- 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
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
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 ›
Research article — Entry mode diversity and closing commercial deals with international customers: The moderating role of advanced servitization
As the importance of servitization and service-augmented solution delivery grows into a mainstream phenomenon for manufacturers, offering theoretically founded avenues to solve their specific internationalization challenges is necessary.
Research article — Data-driven market effectiveness: The role of a sustained customer analytics capability in business operations
Academic ExcellenceFosso Wamba
This study's objective is to investigate how a business can achieve data-driven market effectiveness through the sustained application of a customer analytics capability to its operations.
Financial Times 2023 ranking: TBS Education ranks 37th among the world’s business schools
Inspiring EducationMaster In Management
n September 11, 2023, the Financial Times published its international ranking of Masters in Management. TBS Education moves up 13 places to rank among the world's top Management Schools.
Research article — Sustainability and intermodality in humanitarian logistics: A two-stage multi-objective programming formulation: a two-stage multi-objective programming formulation
Intermodality is a valuable approach when infrastructure is damaged, as it allows the use of different delivery modes to reach demand areas. Nevertheless, involving different transportation modes has an impact on the environment.
Research article — Human resource management in the age of generative artificial intelligence: Perspectives and research directions on ChatGPT
Research article — Does Resilience Matter for Supply Chain Performance in Disruptive Crises with Scarce Resources?
Academic ExcellenceFosso Wamba
Research article — Advances in entrepreneurial ecosystem and places: time, space and context
Research article — The Organizational Dynamics of Business Models for Sustainability: Discursive and Cognitive Pathways for Change
Research article — Online Reputation and Debt Capacity
Research article — Value creation by and for entrepreneurs in an entrepreneurial ecosystem: a resource and capability approach
Research article — Marketers on board: The influence of marketing-experienced board members (MEBMs) on firm innovativeness inputs and the moderating roles of CEO job characteristics
Global Executive MBA: a pedagogical partnership between ATR and TBS Education
Research article — Competition and risk taking in local bank markets: Evidence from the business loans segment
Research article — Understanding who avoids single-use plastics and why: A cross-country mixed-method study
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