Accounting, Control & Performance Management

Laboratoire TBS Comptabilité, Contrôle de Gestion & Pilotage de la Performance

Tél : + 33 (0)5 61 29 48 18
Fax : + 33 (0)5 61 29 49 94

The research group in Accounting at TBS has an established and growing reputation for its distinctive high-quality and high-impact research. This research group firmly believes research needs to engage with issues that have social and environmental impacts on organizations and society.

Thus, its transformative research projects are purposeful as well as methodologically relevant. The group promotes results understandable and available to society and actors of change.

Major research topics:

  • Social & Environmental Accounting (SEA): environmental standardization, environmental accountability, integrated reporting, carbon accounting, bilan H2O, performance measurement in non-for-profit organization…
  • Governance: boards composition and roles, Corporate Social Responsibility, Africapitalism and globalization.
  • Professions & Society: accountants, audit firms, carbon accountants, sustainability CFO, professional logics in various contexts.
  • Performance management systems: in various changing contexts (MNCs/SME, public organizations, non-for-profit organizations).


11 permanents faculty members (S. Alcouffe, M. Boitier, K. Ceulemans, S. El Omari, D. Gibassier, L. Jerman, W. Khlif, F. Oriot, D. Ravenda, A. Rivière, Seny Kan K. A.), 1 post-doctoral fellow (R. Berquier), 3 doctoral students (N. Ben Ismail, R. Jabot, M. Postaire).

Simon Alcouffe   Simon Alcouffe
Research interests: innovations in management accounting and control, social & environmental accounting
Publications in: Management Accounting Review; Revue française de gestion; Comptabilité Contrôle Audit
  Marie Boitier   Marie Boitier
Research interests: Management control systems in organizational and societal transformations; hybrid organizations
Publications in: Accounting, Auditing and Accountability Journal; Public Money & Management; Comptabilité Contrôle Audit
Delphine Gibassier   Delphine Gibassier
Research interests: social and environmental accounting and control, integrated reporting, new professions
Publications in: Critical Perspectives on Accounting; Sustainability Accounting, Management and Policy Journal; Meditari Accountancy Research
  Wafa Khlif   Wafa Khlif
Research interests: corporate governance, accounting profession, CSR, impact investing
Publications in: International Small Business Journal, Journal of African Business, Comptabilité Contrôle Audit
Sami El Omari   Sami El Omari
Research interests: accounting professions, accounting history
Publications in: Journal of Business Research; Accounting History Review; Comptabilité Contrôle Audit
  Anne Rivière   Anne Rivière
Research interests: Management control systems in organizational and societal transformations; discourse analysis
Publications in: Accounting, Auditing and Accountability Journal; Public Money & Management; Comptabilité Contrôle Audit
Lambert Jerman   Lambert Jerman
Research interests: audit professionals; crafting accounting information; power of accounting numbers
Publications in: Revue française de gestion, Gestion Under review in: AOS, AAAJ, Human Relations
  Kim Ceulemans   Kim Ceulemans
Research interests: sustainability reporting and management (namely in higher education)
Publications in: Journal of Cleaner Production; Canadian Journal of Higher Education; Sustainability
Diego Ravenda   Diego Ravenda
Research interests: audit professionals; tax avoidance, risk assessment models
Publications in: European Management Review, Journal of Business Ethics, Estudios de Economia
  Fabienne Oriot   Fabienne Oriot
Research interests: performance management systems, balanced scorecard (in SMEs, cultural sector, big companies, etc.).
Publications in: Revue française de gestion, Comptabilité Contrôle Audit
Maxence Postaire   Maxence Postaire, PhD students – supervised by S. Alcouffe & M. Boitier
Research interests: social and environmental accounting, accounting profession, innovation in management accounting.
  Roger Berquier   Roger Berquier, Post-doctoral faculty member
Research interests: environmental accounting (carbon, H2O, biodiversity), standardization processes Submissions in: Journal of Business Ethics; Accounting, AAAJ; Human Relations
Nesrine Ben Ismail   Nesrine Ben Ismail, PhD students – supervised by S. Alcouffe
Research interests: environmental accounting & reporting, impression management theory, Life-Cycle Analysis.
  Richard Jabot   Richard Jabot, PhD students - supervised by S. Alcouffe & D. Gibassier
Research interests: social environmental accounting, accounting as practice.

Members of the group have many publications in the world’s top journals in accounting, such as:

  • Accounting, Auditing & Accountability Journal (AAAJ).
  • Management Accounting Research (MAR).
  • Journal of Business Ethics (JBE).
  • Sustainability Accounting, Management and Policy Journal (SAMPJ).
  • Journal of Cleaner Production (JCP).
  • Journal of Business Research (JBR).
  • Accounting History Review (AHR).
  • African Management Studies (AMS).
  • Critical Perspectives on Accounting (CPA).
  • Comptabilité Contrôle Audit (CCA).
  • La Revue Française de Gestion (RFG).

Partnerships and collaborations

Academic partnerships:

  • Royal Holloway University of London (UK)
  • Auckland University of Technology (New-Zealand)
  • Université de Laval (Canada)
  • Ivey Business School (Canada)
  • De Montfort University - Leicester (UK)
  • HEC Montréal (Canada)
  • University of Bergamo (Italy)
  • University of Leuven (Belgium)
  • University of Victoria (Canada)
  • KU Leuven - University of Leuven (Belgium)
  • University of New Brunswick, Saint John (Canada)

Funding from:

  • French National Agency promoting Sustainable development (ADEME).
  • Direction régionale des affaires culturelles (DRAC).
  • KPMG.
  • BDO.
  • Autorité des Normes Comptables (ANC).
  • The Association of Accountants and Financial Professionals in Business (ACCA / IMA).
  • Danone (one planet, one health), Standardization process of environmental performance indicators.

Events / News

2-3 July 2018, 5th Workshop: Critical & Alternative Approaches in Governance. See the call for papers ›
Guest Speakers:

  • 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

Next workshop with: Professor Jan Bebbington, University of St Andrews, March 30th 2018.

4th French CSEAR Conference, May 15-16, 2017 See the program ›

30-31th October 2017: Joint Workshop TBS – Royal Holloway University of London. See the program ›

4th September: Workshop with Deryl NORTHCOTT, Professor at Auckland University, Editor of Qualitative Research in Accounting & Management