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 is reputable for its distinctive high-quality and high-impact research. The research group firmly believes that research studies needs to engage with issues that have a social and environmental impact 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



13 permanents faculty members: S. Alcouffe, P. Beau, M. Boitier, K. Ceulemans, S. El Omari, L. Jerman, W. Khlif, F. Oriot, D. Ravenda, A. Rivière, M. Sorola, D. Voeller, P. van den Bussche. 3 doctoral students: R. Jabot, I. Monday Nweke, M. Postaire. 1 assistant: A. Djibrilla

Simon Alcouffe   Simon Alcouffe
Research interests: diffusion/adoption of management accounting innovations, environmental management accounting
  Marie Boitier   Marie Boitier
Research interests: Management control systems in organizational and societal transformations, hybrid organizations, equal opportunities and social inclusion
Fabienne Oriot   Fabienne Oriot
Research interests: Design/use of performance measurement and management systems (like BSC), role of controllers and CFOs, mainly in SMEs and non-profit organizations
  Wafa Khlif   Wafa Khlif
Research interests: corporate governance and board roles, accounting profession, CSR and business ethics, impact indicators 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, institutional logics, hybrid organizations (private/public/social), impact indicators 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 psychososial risks and management tools
  Dennis Voeller    Dennis Voeller  
Research interests: Auditing, corporate governance, corporate taxation, risk reporting
Pénélope Van Den Bussche   Pénélope Van Den Bussche 
Research interests: Evaluation practices and rankings, algorithmic governance
  Matthiew Sorola   Matthew Sorola 
Research interests: Critical accounting (methods & theory), social & environmental accounting (reporting), accounting and the political (agonistic dialogic accounting, accountability-based accounting)
Diego Ravenda   Diego Ravenda
Research interests: income and labor tax avoidance, audit and financial reporting quality, fraud risk assessment models, public management and accounting
  Igwe Monday Nweke   

Igwe Monday Nweke - PhD student supervised by W. Khlif & S. El Omari 
Research interests: Corporate governance codes and diversity on board

Maxence Postaire   Maxence Postaire - PhD student supervised by S. Alcouffe & M. Boitier
Research interests: social and environmental accounting, accounting profession, innovation in management accounting
  Richard Jabot   Richard Jabot - PhD student supervised by S. Alcouffe & D. Gibassier
Research interests: social and environmental accounting, carbon accounting, Corporate Social Responsibility

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)
  • Critical Perspectives on Accounting (CPA)
  • European Accounting Review (EAR)
  • Management Accounting Research (MAR)
  • International Journal of Arts Management (IJAM) 
  • Journal of Business Ethics (JBE)
  • Journal of Cleaner Production (JCP)
  • Journal of Business Research (JBR)
  • Management International (MI) 
  • Sustainability Accounting
  • Management and Policy Journal (SAMPJ)
  • Comptabilité Contrôle Audit (CCA)
  • Revue Française de Gestion (RFG)
  • Revue de l’Organisation Responsable (ROR) 
  • Revue Internationale PME (RIPME)
Members of the group have also published TBSearch articles for a wider audience.

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:

  • Autorité des Normes Comptables (ANC)
  • French National Agency promoting Sustainable Development (ADEME)
  • Direction Régionale des Affaires Culturelles (DRAC)
  • KPMG
  • The Association of Accountants and Financial Professionals in Business (ACCA/IMA)

Events & News

25-26 June 2020, 7th Workshop on Critical & Alternative Approaches in Governance 

10 September 2019, Seminar on Writing Qualitative Research Papers 
Guest Speaker:

    • Professor Bob Scapens, Emeritus Professor at the Alliance Manchester Business School & Professor of Management Accounting at the University of Birmingham.
    • See the program

11-12 June 2019, 6th Workshop: Critical & Alternative Approaches in Governance.
Guest Speakers:

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

30th March 2018: Workshop with Prof. Jan BEBBINGTON, Professor at University of Aberdeen: "Social accounting: modern slavery and call for action"

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

4th French CSEAR Conference, May 15-16, 2017

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

4th September 2017: Workshop with Deryl NORTHCOTT, Professor at Auckland University, Editor of Qualitative Research in Accounting & Management