Accounting, Auditing and Control

Research Themes: Social and environmental accounting, governance, professions and society, performance management systems

The research group in Accounting, Auditing and Control at TBS Education is renowned for its distinctive high-quality and high-impact research. The research group firmly believes that research studies need to engage with issues that have a high social and/or environmental impact on organizations and society.

m.sorola

Matthew SOROLA

Head of Accounting, Auditing and Control research lab of TBS Education

4 Major Research Topics

The Accounting, Auditing and Control research lab aims to meet the need for research in innovative practices in the field of accounting and/or management control, by applying rigorous (quantitative, qualitative and mixed) methods in order to produce and disseminate relevant results for the driving forces of change on an organizational as well as societal level.

Performance Management Systems & Numbers

Management accounting innovation Performance management systems (PMS) & commensuration in NPOs Evaluation practices & Impact​

Social & Environmental Accounting (SEA)

Environmental reporting Sustainability management Carbon & water accounting PMS & numbers in social NPOs Social Inclusion Critical Accounting

Governance & Institutions

Board role Corporate social responsibility (CSR) or irresponsibility (laundering, fraud, tax avoidance)

Professions & Accounting

Auditors & accountants Controllers & CFOs Business elites & globalization Profession history & sociology

Events & News

research article ceo activism conducive democratic process 2300433387

Research article — When Is CEO Activism Conducive to the Democratic Process?

This article complements the predominantly instrumentally oriented literature on CEO activism and contributes, more broadly, to the literature that explores the normative dimensions of corporate political involvement, as well as to a growing strand of research that draws on philosophical theory to inform business leaders’ ethical decision-making.

Seminars & Conferences

Day Workshop GT 2 AFC

October 14, 2021
(co-organizer University of Nantes and Reims - teams)
  • Participative foresight on the implementation of a monetary deposit on a local scale.
  • TBS Education referent: Simon Alcouffe
Workshop

Accounting Research: Interdisciplinarity,
Engagement and Impact.

November 26, 2021
  • Charles H. Cho, Schulich School of Business, York University
Workshop

Publication

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)

Partnerships & 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)

Archive

Conférence francophone sur la recherche en Comptabilité critique & interprétative: La comptabilité critique et interprétative pour penser le monde de demain ; réflexions et perspectives

Avec Yves GENDRON, prof. de comptabilité à l’Université de Laval et Annick ANCELIN-BOURGUIGNON, prof. De Contrôle de Gestion à l’ESSEC Business School.

June, 22-23, 2020

Workshop NGO on responses to financial evaluation: reconfiguring humanitarian accountability and performance

Avec Jeremy MORALES, prof of accounting at King’s College of London

March 6, 2020

Trois essais sur la diffusion du contrôle de gestion environnemental et sociétal

Ateliers doctoraux Maxence POSTAIRE, Camille GAUDY, Diana CASTRO HERRERA, Grégoire DAVRINCHE sur la construction et perception des transferts de légitimité des auditeurs :

  • • Illustration dans le domaine de la RSE et du Développement durable.
  • • Corporate climate change risk disclosures: Determinants, consequencesand alternative ways to improve disclosure.
  • • La communication de résultats non-GAAP : Déterminants, pratiques et utilisations.
March 3, 2020

Workshop Robert SCAPENS

Emeritus Professor at the Alliance Manchester Business School & Professor of Management Accounting at the University of Birmingham. Seminar on Writing Qualitative Research Papers

September 10, 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) 
June 11-12, 2019

Workshop with Prof. Jan BEBBINGTON

Professor at University of Aberdeen: “Social accounting: modern slavery and call for action”

March 30th, 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

 

July 2-3, 2018

Workshop with Deryl NORTHCOTT

Professor at Auckland University, Editor of Qualitative Research in Accounting & Management

September 4, 2017