Accounting and Management Accounting
The research works of the AMA department attempt to provide answers to current societal concerns regarding sustainable development, public management and policies (innovation, risk management) through the prism of financial accounting and auditing practices, management control and innovation management tools. The researchers use a variety of scientific approaches ranging from statistical analysis to case studies, critical approaches, and intervention research.
Our research themes
The research of the AMA department is articulated around two themes and two main research objects. The two research objects are (1) the financial and non-financial reporting and (2) management tools and systems. The study of these objects is done through the prism of two main themes for which the social, professional and scientific demands are important: the corporate social and environmental responsibility on the one hand, and policies and public actors on the other hand.
Through these two topical issues (due to the strong social and environmental impact of production activities and the many reforms of state management, public policies and public organizations since the early 2000s), researchers from the AMA team aim at providing different answers to the following issues, among others:
- What is the legitimacy of CSR communications? what is the usefulness of CSR information auditing? what answer to denunciations of unethical behavior? what is the impact on the financial markets of disclosing information on climate change? Are communications on the effectiveness of downsizing performative?
- What audit to put in place for public organizations?
- What non-financial performance measures should be adopted to encourage staff in touch with customers? What is the contribution of the budget process in the management of health and safety risks on industrial sites? how to organize and pilot R & D and innovation? What is the influence of nomadic technologies on well-being at work?
- Which control tools are needed to better manage incubators? what are the obstacles to the implementation of risk management at the university? how to effectively manage knowledge to generate innovation?
- BENET Nathalie
- BOUTANT Jennifer
- CAUSSIMONT Marie
- DJAMA Constant
- FERNEZ WALCH Sandrine
- MARTINEZ Isabelle
- MAURICE Jonathan (Head of Research team)
- NEGRE Emmanuelle
- ALRABIE Nour
- CASTRO HERRERA Diana
- DAVRINCHE Grégoire
- GAUDY Camille
- DEVILLE Aurélien (MPhil)
- GATIGNOL Marc-Antoine (MPhil)
The AMA department regularly organizes research workshops where on-going studies and papers are presented. Joint doctoral workshops with Paul Sabatier University and Toulouse Business School are organized and allow each doctoral student in AMA to present the progress of her/his work at least once a year.
Researchers participate in major academic association conferences: AAA (American Accounting Association), EAA (European Accounting Association), AFC (Association francophone de comptabilité). In 2015, they organized the doctoral workshop of the AFC Annual Conference; in 2017, the 2nd accounting workshop of the France Master CCA association and, in 2020, the 1st French conference on critical and interpretative accounting research.
Collaborations are initiated with researchers from international institutions in North America and Europe, with national research units and public or professional institutions (such as the Autorité des normes comptables).