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Jonathan MAURICE

Associate professor

Research area

Accounting

jonathan.maurice@tsm-education.fr

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Jonathan Maurice is Associate professor in Management Science at Toulouse School of Management, specialized in environmental accounting and management control. Former student of the École normale supérieure de Cachan and laureate of the French agrégation in economics and management, he received his Ph.D. from Montpellier 1 University in 2012.

His research focuses on management control systems and environmental accounting. He is particularly interested in the influences of management control systems on behaviors within and between organizations and how accountants address uncertainty regarding ‘environmental’ accounting numbers. He uses various research methods, such as case studies, interventionist research, meta-analyses, surveys and experiments. He recently published articles regarding the paradox of accounting innovation adoption, such as the ABC costing method, and the reliability of environmental accounting provisions. His ongoing projects investigate the influence of interactive management control tools on cooperation in a horizontal network of organizations and the implementation of an accounting and budgeting risk management system in the public sector.


Award, honors

  • 2016

    Salustro Prize, First thesis prize, Académie de comptabilité, France

  • 2013

    Third thesis prize, ADERSE-ORSE, France

  • 2010

    American Accounting Association Doctoral Consortium fellowAmerican Accounting Association Doctoral Consortiumfellow, The American Accounting Association, USA

  • 1999

    Merit Scholarship, Conseil général de l’Oise, France


Grant

  • 2013 - 2016

    “New research staff” program (IDEX), University of Toulouse, France

  • 2011

    Grant from the Association of Chartered Certified Accountants to attend the 23rd International Congress on Social and Environmental Accounting Research, Association of Chartered Certified Accountants, United Kingdom

  • 2010 - 2010

    CEFAG (European Centre for Advanced Management Training), FNEGE, France

  • 2008 - 2011

    Doctoral scholarship, École normale supérieure de Cachan, France

  • 2004 - 2008

    Undergraduate scholarship for four years, École normale supérieure de Cachan, France

Research domains

  • Management control systems
  • Environmental accounting and accountability
  • Management accounting
  • Experiments
  • Articles (ranked journals)

    Chiambaretto, P., J. Maurice, M. Willinger, "Value creation and value appropriation in innovative coopetition projects", M@n@gement, 2020, vol. 23, no. 2, pp. 61-75

    Loup, P., J. Maurice, F. Rodhain, "Quand les technologies nomades influencent simultanément le bien-être et le stress au travail", Systèmes d'Information et Management, 2020, vol. 25, no. 3, pp. 9-49

    Alcouffe, S., J. Maurice, N. Galy, L. Gate, "La faible diffusion des innovations en contrôle de gestion est-elle vraiment paradoxale ? Une méta-analyse du lien entre diversité des produits et adoption de la méthode ABC", Comptabilité, Contrôle, Audit, April 2019, vol. 25, no. 1, pp. 133-164

    Maurice, J., "Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes : cas des provisions comptables environnementales", Finance Contrôle Stratégie, March 2019, vol. 22, no. 1

    Maurice, J., A. Rouaix, M. Willinger, "Income Redistribution and Public Good Provision: An Experiment", International Economic Review, August 2013, vol. 54, no. 3, pp. 957–975

    Bonache, A. B., J. Maurice, K. Moris, "Participation budgétaire et performance managériale : lien non significatif et contingences", Comptabilité, Contrôle, Audit, 2012, vol. 18, no. 2, pp. 125-184

  • Articles (non ranked journals)

    Cho, C. H., T. Jérôme, J. Maurice - "“Whatever it takes”: first budgetary responses to the COVID-19 pandemic in France" - 2021, Journal of Public Budgeting, Accounting & Financial Management

    Gibassier, D., J. Maurice, C. H. Cho - "Guest editors Introduction: Sustainability Accounting, Management and Policy in France" - 2018, Sustainability Accounting, Management and Policy Journal

    Cho, C. H., J. Maurice, E. Nègre, M.-A. Verdier - "Is environmental disclosure good for the environment? A meta-analysis and research agenda" - 2016, Korean Accounting Review

    Bonache, A. B., J. Maurice, K. Moris - "A best evidence synthesis on the link between budgetary participation and managerial performance" - 2010, Journal of Applied Economic Sciences

    Bonache, A. B., J. Maurice, K. Moris - "Détection de fraudes et loi de Benford : quelques risques associés" - 2010, Revue Française de Comptabilité, Paris, France

  • Chapters of books

    Giordano-Spring, S., J. Maurice, C. H. Cho, "Guest Editors’ Introduction to the Special Section" in Sustainability Accounting: Education, Regulation, Reporting and Stakeholders (Advances in Environmental Accounting and Management)., A. Belal, & S. Cooper Eds, Emerald Group Publishing Limited, vol. 7, pp. 69-70, 2018

  • Radio, TV, press

    Maurice, J. - "Comment repenser l’accompagnement public des « start-up »" - 2019, Acteurs publics, France

    Maurice, J. - "Pépinières et incubateurs : une efficacité améliorable" - 2019, Comprendre pour entreprendre, France

    Maurice, J. - "L’absence de lignes directrices précises en matière de provisions environnementales permet bien des manipulations" - 2019, Le Monde, France

    Bénet, N., K. Bravo, G. Carbou, C. Grisard, M. Marais, J. Maurice, R. Missire, G. Naro, E. Nègre, F. Palpacuer, Y. Sintomer, M.-A. Verdier - "«Le RIC ou rien» ? Une vraie question de démocratie" - 2019, Libération, France

    Maurice, J., C. Bakkali - "Mieux accompagner les start-ups, Start & Co" - 2018, Les Echos START, France

    Maurice, J. - "Des chercheurs d’Occitanie créent un outil pour améliorer les incubateurs" - 2018, La Tribune, France

    Maurice, J. - "Divulguer les risques environnementaux" - 2014, Comprendre pour entreprendre