Accounting, Control & Performance Management

Accounting, Control & Performance Management Research Lab of TBS Research Centre

The Accounting, Control & Performance Management Lab carries out cutting-edge research in all accounting areas: accounting, controlling, auditing and governance.
The professors and doctoral students of the research lab carry out field research on emerging significant topics and a variety of accounting issues, such as carbon accounting, environmental management accounting, strategic performance measurement systems in SMEs, management control systems and accountability in public and artistic organizations (e.g. universities, dramatic theaters), the accounting professions, the role of governance mechanisms within multi-national groups and developing countries organizations, corporate social and environmental auditing, disclosure, performance assessment and reporting, board tasks performance in SMEs, etc. The members of the Lab draw on theories and research methods from the human and social sciences (e.g. Sociology, History) so as to investigate the human, organizational and institutional dimensions that interact with and influence these issues.

Flyer of the Accounting, Control & Performance Management Research Lab

Research areas

  • Environmental & social accounting, auditing, controlling & reporting
  • The accounting professions and the professionalization of management control
  • Strategic Performance Measurement Systems in large companies and SMEs
  • Governance in multi-national groups and developing countries organizations
  • Management control systems in public & artistic organizations

Seminars and Conferences

  • 24th March 2017- Workshop with Pr Solomon ZORI, Rotterdam School of Management "A Qualitative Comparative Approach to the Adoption of International Financial Reporting Standards (IFRS) in Africa"
  • 7-8 june 2016 - 3rd International Workshop Governance : "Understanding governance : Governance in sustainable organisations". (Barcelona Campus)
  • 15 april 2016 - Workshop with Pr.Crawford SPENCE, Warwick Business School on "When "west" goes "east" practice transfer in global professional service firms". 
  • 11-12 June - The 2nd International Governance Workshop "UNDERSTANDING GOVERNANCE: Value creation for whom?" in Barcelona.
  • 19-20 May 2015 - AFC Congress at Toulouse Business School
  • 20 march 2015 - Workshop with Christine Cooper, University of Strathclyde Business School, Glasgow sur le thème "The impact of accounting in our everyday lives"
  • 27 february 2015 - Workshop with Jeffrey Unerman, Royal Holloway University of London sur : " The rise of integrated reporting: Understanding attempts to institutionalize a new corporate reporting framework"

Research lab members and research themes

CV of researchers available here

Dr Simon ALCOUFFE (HDR)

Activity Based Costing (ABC Method), environmental accounting, environmental management control

Dr Marie BOITIER

Management control systems in changing organisations

Dr Sami EL OMARI

History and evolution of the accounting profession in the MENA countries

Dr Delphine GIBASSIER

Environmental management accounting, carbon accounting, water accounting, integrated reporting, innovations in social and environmental management accounting

Dr Wafa KHLIF (HDR)

Governance of SMEs, the accounting profession and social representation in the MENA countries

Dr Nader MANSOURI

International Financial Reporting Standards (IFRS) & International Accounting Standards (IAS), Earnings Management and Creative Accounting, Social Reporting & normalization, Corporate Governance, Financial Audit

Evelyne MISIASZEK

Scorecards, Balanced Scorecard, SMEs

Dr Fabienne ORIOT

Management control, strategic performance measurment systems, balanced scorecard, dashboard, performance performance indicators and measures

 

Dr Diego RAVENDA
Accounting manipulation, labor tax avoidance, undeclared work, money laundering, organized crime

Dr Anne RIVIERE

Performance management in public organisations, new public management (NPM), cost reduction, institutional logic, organisational discourse

Dr Konan Anderson SENY KAN

Governance of multinational groups , Governance and CSR of african organizations , African management Specifics, Quali- Quantitative Comparative Analysis ( QCA )

 

 

PHD Students

Nesrine BEN ISMAIL
Mohamed Taieb HAMADI
Maxence POSTAIRE
Loïc GATE

Partnerships and collaborations

  • Examples of Partnerships:

-Association of Chartered Certified Accountants/Institute of Management Accountants. The role of integrated reporting in accounting practices.
-KPMG France, Direction Nationale Expertise Comptable & Conseil aux Entrepreneurs. Tableaux de bord and Strategic Performance Measurement Systems in SMEs and in the Social & Solidarity sector.
-ADEME (Agence de l'Environment pour la Maîtrise de l'Energie)
-Direction Régionale des Affaires Culturelles (DRAC) de Midi-Pyrénées. Performance indicators types of use in French national dramatic theaters.

  • Academics Collaborations:

-Auckland University of Technology (Australia), Université Laval (Canada), Université du Québec à Trois Rivières (Canada), Telfer School of Management, University of Ottawa (Canada), Centre Organisations, Société, Environnement, Université du Québec à Montréal (Canada), Center for Sustainability Management, Leuphana University Lüneburg (Germany), Hamburg University (Germany), Durham University Business School (United Kingdom), HEC Paris (France), Université Toulouse 1 Capitole (France), Université Paris Dauphine (France), Etc.

Head :
Dr Simon Alcouffe
Tel : + 33 (0)5 61 29 47 39
Fax : +33 (0)5 61 29 49 94
e-mail :