Accounting and Management Accounting
The research themes developed by the team focus on measuring the impact of changes in accounting and management control regarding organizations. Our approaches deal with accounting information, the quality of reporting and the issues at stake in corporate governance. Finally, we study the stakeholders and professionals in the field.
Our research themes:
Quality of accounting information:
The quality of accounting information is reflected in the continuous improvement of organizations’ financial information. It is also vital for important events affecting the life of organizations: mergers, acquisitions, etc. Our research focuses on establishing a more effective control of organizations, through easier detection of anomalies (earnings management; fraud, etc.)
Corporate and Accounting actors / control and governance:
Our research also leads us to examine the roles played by accountants, auditors, and other business actors and their interactions in the context of corporate governance.
Conduct of stakeholders in accounting:
Our studies also focus on the behavior of professional bodies in the field: auditors, chartered accountants.
- BENET Nathalie
- BOUTANT Jennifer
- CAUSSIMONT Marie
- DJAMA Constant
- FERNEZ WALCH Sandrine
- LEJARD Christophe
- MAURICE Jonathan (Head of the Research Team)
- NEGRE Emmanuelle
- BEAU Pauline
- GLAUM Martin (invited researcher)
The team supervises 4 doctoral students :
- ALRABIE Nour
- GAUDY Camille
- HOUNGBO Mauricette
- ZINSOU Charles
Scientific special events:
The accounting and management accounting team leads workshops where research and papers are presented. We also organize workshops where each doctoral student presents their work in progress.
Researchers attend conferences by major academic associations: The EAA (The European Accounting Association), the AFC (Association Francophone de la Comptabilité / French-speaking Association of Accounting). I
We have set up collaborations with researchers in international institutions in North America and North Africa, as well as with national laboratories and public and professional institutions. For example, we are currently working with:
- The French Institute of Audit and Internal Control (FIAIC / IFACI: l'Institut Français de l’Audit et du Contrôle Interne),
- The French Institute of Directors (FID / IFA: l'Institut Français des Administrateurs),
- Accounting Standards Authority (ASA / ANC, l'Autorité des Normes Comptables)
- Institute of Chartered Accountants (ICA / OEC: l'Ordre des Experts-Comptables).