Accounting, Control & Performance Management

Lab TBS Accounting, Control & Performance Management

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

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

The transformative research projects of this research group are purposeful as well as methodologically relevant (using both qualitative and quantitative methodologies). The group produces and disseminates results that are available for and applicable to society and actors of change.

4 Major Research Topics:

  • Social & Environmental Accounting (SEA): environmental standardization, environmental accountability, integrated reporting, carbon accounting, bilan H2O, performance measurement in not-for-profit organizations…
  • Governance: board composition and roles, Corporate Social Responsibility (CSR) or irresponsibility (money laundering, tax avoidance), globalization, information disclosures and tax.
  • Professions & Society: accountants, auditors and audit firms, carbon accountants, CFOs, professional logics in various contexts.
  • Performance management systems: in various changing contexts (SMEs, public organizations, not-for-profit organizations).


12 permanents faculty members: S. Alcouffe, P. Beau, M. Boitier, K. Ceulemans, M. De Almeida, S. El Omari, L. Jerman, W. Khlif, F. Oriot, D. Ravenda, A. Rivière, D. Voeller. 1 post-doctoral fellow: N. Ben Ismail. 2 doctoral students: R. Jabot, M. Postaire.

Simon Alcouffe   Simon Alcouffe
Research interests: Difussion/ adoption of management accounting innovations, Environmental Management Accounting
  Marie Boitier   Marie Boitier
Research interests: Management control systems inorganizational and societal transformations; hybrid organizations; equal opportunities and social inclusion
Fabienne Oriot   Fabienne Oriot
Research interests: Performance management systems, balanced scorecard (in SMEs, cultural sector, big companies, etc.).
  Wafa Khlif   Wafa Khlif
Research interests: Corporate governance and board roles, accounting profession, CSR and business ethics, globalization, impact investing and social inclusion
Sami El Omari   Sami El Omari
Research interests: Accounting professions (including carbon accountants), accounting history, globalization and business elites
  Anne Rivière   Anne Rivière
Research interests: Management control systems in organizational and societal transformations; discourse analysis; institutional logics; hybrid organizations; equal opportunities and social inclusion
Lambert Jerman   Lambert Jerman
Research interests: Audit professionals;accounting professions and CFOs; power of accounting numbers; professional identity
  Kim Ceulemans   Kim Ceulemans
Research interests: Sustainability management, assessment and reporting, higher education, ethics responsibility and sustainability
Lambert Jerman   Pauline Beau
Research interests: Management control and social performance, audit profession psychosocial risks and management tools
  Kim Ceulemans   Marta de Almeida
Research interests: Management Accounting and Control, Public-Private Partnerships, institutional logics
Diego Ravenda   Diego Ravenda
Research interests: Income and labor tax avoidance, audit and financial reporting quality, risk assessment models, public procurements
  Dennis Voeller    Dennis Voeller  
Research interests: Corporate taxation, voluntary disclosure of political risks, corporate governance, 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
  Richard Jabot   Richard Jabot, PhD students - supervised by S. Alcouffe & D. Gibassier
Research interests: Social environmental accounting, accounting as practice
Nesrine Ben Ismail   Nesrine Ben Ismail, Post-Doctorante
Research interests: Environmental accounting & reporting, impression management theory, Life-Cycle Analysis.

CV of researchers available here ›

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

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

Partnerships and collaborations

Academic partnerships:

  • Royal Holloway University of London (UK)
  • Université de Laval (Canada)
  • HEC Montréal (Canada)
  • University of Victoria (Canada)
  • KU Leuven – University of Leuven (Belgium)
  • University of New Brunswick, Saint John (Canada)
  • University of Birmingham (UK)
  • University of Otago (New Zealand)
  • University of Mannheim (Germany)

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)

Events / News

11 & 12 June 2019, 6th Workshop: Critical & Alternative Approaches in Governance. See the program

Key Note Speakers:

  • Professor Alessandro Zattoni, LUISS Business School – School of Management, co editor in chief of: Corporate Governance: an International Review
  • Jo Iwasaki, Head of Corporate Governance ACCA (Association of Chartered Certified Accountants)

2-3 July 2018, 5th Workshop: Critical & Alternative Approaches in Governance.
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

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

Flyer of the Lab