Areas of research


New practices in Accounting and management control

  • Strategic performance management systems in SMEs. Collaboration with David Otley, Distinguished Professor of Accounting and Management at Lancaster University Management School. In partnership with the ' Direction nationale du Développement' of KPMG Entreprises France (Fabienne Oriot, Evelyne Misiaszek).
  • Implementation of a Balanced Scorecard model in different organizational contexts. (Evelyne Misiaszek, Fabienne Oriot).
  • New practices in governance of family SMEs. Board performance, board member independence, Board roles and activation. Collaboration with the Faculty of Business and Law AUT University (Auckland-NZ) and the 'ESC Troyes' (Wafa Khlif).
  • Question of transferability of performance management systems in public organizations : to understand the impact of institutional change on financial control and steering. The budget, tool for the diffusion of a new model of university" (Marie Boitier, Anne Rivière) Second Prize FutuRIS 2010
  • Cost reduction practices in private and public businesses. A study of cost reduction policies through methods of discourse analysis (Anne Rivière)
  • Historical and sociological perspectives on accounting profession in developing countries : in-depth study of Morocco (Sami El Omari)
  • Social representations and the changing dynamics within the accounting profession in the MENA countries : globalization and its impact on accounting codes and practices. Collaboration with the ' Institut Français du Proche Orient', Beirut and Qatar University (Wafa Khlif et Sami El Omari)
  • Methodological Guide aimed at upgrading skills in financial analysis. This guide takes into account different performance indicators developed by organizational or institutional actors (capital markets for shareholders, labour market for workers, specific markets for clients and suppliers) This has provided concrete applications for SMEs and generated a training textbook , February 2009, Vuibert. (Michel Salva)
  • Environmental management accounting and environment protection cost estimates: exploration of the nature and impact of environmental cost drivers through the case of asbestos removal and polluted soil remediation. Collaboration with Nicolas Berland, Paris-Dauphine University, Benjamin Dreveton, University of Poitiers, and Moez Essid, Institut Supérieur de Gestion. (Simon Alcouffe)
  • Diffusion and adoption of management control innovation. The case of activity-based costing (Simon Alcouffe)
  • The influence of management controllers and operational managers on the decentralization and use of control systems (Fabienne Oriot)
  • Knowledge management in project-based organizations. Coopetition in the Aeronautic and Space industries (Sophie d'Armagnac).

New practices in management of information sytems

  • New integration practices between ERP and financial control systems. (Marie Boitier)
  • The use of Information and Communication Technologies in SMEs. Identifying organizational and environmental variables in order to understand different practices. Partnership with the CEPS / INSTEAD (Centre d'Etudes de Populations, de Pauvreté et de Politiques Socio-Economiques/International Networks for Studies in Technology, Environment, Alternatives, Development). (Martine Boutary)

New international management practice

  • The influence of institutional change, specifically, trade policy, and the financial crisis on business practices and trade flows. The liberalization of the textile sector was a particular focus. Collaboration with DG Trade of the European Commission (2007-2009). (Louise Curran)
  • New SME's globalization practices. Partnership with Josée Saint-Pierre, Director of the 'LAREPE' (Laboratoire de Recherche sur la Performance des PME) from the University of Québec Trois Rivières. (Martine Boutary)
  • New SME's offshoring practices, incentives and blocks. Partnership with the French Foreign Trade Advisors and the Regional Council (Conseil Régional). (Martine Boutary)
  • Study in international corporate governance. Collaboration with Christine Pochet, 'Professeur des Universités' - Director of the 'IAE de Paris' (Anderson Seny Kan).
  • Understanding corporate governance mechanisms and its practices (Anderson Seny Kan, Sami El Omari)

New practices in marketing and cultural enterprise management

  • Research exploring the emergence and practices of the 'new cultural consumer'. In collaboration with the 'Centre de Recherches en Marketing de l'Université de Bourgogne' (CERMAB, LATEC, UMR CNRS). Combining the sociology of cultural behaviours with models of consumer behaviour in marketing generates a 'rethink' of models of analysis of culture and consumers and development the experiential marketing model. (Isabelle Assassi)
  • Reading of the press among the young : its impact on new marketing practices in press groups. (Rebecca Arditti-Siry)
  • New practices in SME sponsorship : incentives and obstacles. In collaboration with the 'ADMICAL' (Association pour le Développement du Mécénat Industriel et Commercial) et la CCI Toulouse. An exploratory study of 18 SME leaders in the Haute Garonne area. Identification of main incentives and obstacles to company sponsorship. (Isabelle Assassi)
  • Research on new practices in cultural product distribution and relations between 'cultural producers' companies / editors) and 'cultural distributors' (theatres and bookshops). (Isabelle Assassi)

New practices in market studies

The contribution to research of sociology and anthropology

  • The determinants of the contemporary French eater's relationship to meat" : this research shows the importance of anthropological perspectives on consumer behaviour patterns. Doctorate in Anthropology at the 'Centre de recherche UMR 8555 CNRS-EHESS-Université Toulouse 2 et Université Toulouse 3'. Research financed by the Ministry of Agriculture (DGAL). Study results have widespread circulation in the meat business and livestock rearing sectors. (Geneviève Cazes Valette).
  • Exploratory research project underway on protein cosumption among high performance athletes. This research should lead to recommendations on sponsorship strategy amongest these athletes (Geneviève Cazes Valette).
  • Brand management, innovation and online communities. Brand change, sponsoring, naming and brand representation (Isabelle Aimé).
  • Consumer acculturation study: How do foreigners behave in their host country? Are their consumption and practices still strongly influenced by their culture of origin or not? Are they following their host country's consumption and practices ? Can the consumer acculturation models developed for permanent migrant communities (Hispanics or Haitians in the US, for example) be transferred to the specific context of the temporary stay of corporate expatriates (British corporate expats in Toulouse)? (Laurence Bundy).