CURRICULUM VITAE

Education

  • 2014 : PhD in Management - UniversitĂ© Paris-Dauphine - Paris
  • 2011 : Master of Research in Accounting, Management Control and Audit - UniversitĂ© Paris Dauphine et Ecole Normale SupĂ©rieure de Paris Saclay
  • 2010 : Theoretical part French CPA Exam Ecole Normale SupĂ©rieure Paris-Saclay
  • 2010 : Aggregation (French Diploma) of Economics and Management - Accounting and Financial Management Option Ecole Normale SupĂ©rieure Paris-Saclay

Teaching Experience

  • Since 2017 : Professor in Management Control, Accounting and Auditing Toulouse Business School Toulouse
  • From 2014 to 2017 : Professor of Accounting - HEC MontrĂ©al - MontrĂ©al

Management Duties

  • 2019 : Head of Audit-DSCG Double Degree Toulouse Business School Toulouse
  • 2019 : Head of TBS Privileged partnership Audit Toulouse Business School Toulouse
PUBLICATIONS
    • BEAU, P., L. JERMAN, "Working apart: Remote working and social bonding in the Big Four audit firms", Critical Perspectives on Accounting, 2024, vol. 99, pp. 102727 [fnege: 2, abs: 3]

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    • POSTAIRE, M., L. JERMAN, S. ALCOUFFE, "“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative", Critical Perspectives on Accounting, 2024, vol. 100 [fnege: 2, abs: 3]

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    • BEAU, P., L. JERMAN, "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors", Critical Perspectives on Accounting, 2022, vol. 83, pp. 1-15 [cnrs: 2, fnege: 2, abs: 3]

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    • JERMAN, L., "L’intrapreneuriat, une arme de rĂ©tention ?", Gestion - Revue Internationale de Gestion, 2021, vol. 46, no. 1, pp. 78-81 [fnege: 4]

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    • JERMAN, L., P. BEAU, "« On est quelque part des athlètes d’entreprise » Des rĂ©parations affectives du travail dans les grands cabinets d’audit", Revue Française de Gestion, 2021, vol. 298, pp. 39-53 [cnrs: 3, fnege: 2]

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    • JERMAN, L., S. ALCOUFFE, F. ORIOT, "« On n’est pas des magiciens » : Le contrĂ´leur, facilitateur de compromis dans le processus de commensuration", ComptabilitĂ© - ContrĂ´le - Audit, 2020, vol. 26, no. 3, pp. 67-110 [cnrs: 2, fnege: 2, abs: 1]

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    • WEGENER, M., L. JERMAN, R. LABELLE, "Unpacking carbon accounting numbers: A study of the commensurability and comparability of corporate greenhouse gas emission disclosures", Journal of Cleaner Production, 2019, vol. 211, pp. 652-664 [fnege: 3, abs: 2]

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    • JERMAN, L., J. RAONE, "A case study of the orientation period organized in a big auditing firm", GĂ©rer et comprendre, 2019, vol. ENGLISH LANGUAGE ONLINE EDITION - N° 4, pp. 1-10 [cnrs: 4, fnege: 3]

    • JERMAN, L., A. BOURGOIN, "L’identitĂ© nĂ©gative de l’auditeur", ComptabilitĂ© - ContrĂ´le - Audit, 2018, vol. 24, no. 1, pp. 113-142 [cnrs: 2, fnege: 2, abs: 1]

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    • JERMAN, L., E. MISIASZEK, "Le dĂ©fi des gazelles : comment piloter l’hypercroissance d’une entreprise ?", Gestion - Revue Internationale de Gestion, 2018, vol. 43, no. 3, pp. 90-94 [fnege: 4]

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    • JERMAN, L., J. RAONE, "Ethnographie des journĂ©es d’intĂ©gration dans un grand cabinet d’audit", GĂ©rer et comprendre, 2018, vol. 2018/4 (N° 134), pp. 24-36 [cnrs: 4, fnege: 3]

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    • JERMAN, L., P. LABARDIN, "D’une instrumentalisation de la prudence. La revente du parc immobilier de Manufrance (annĂ©es 1970-annĂ©es 1980)", Entreprises et Histoire, 2018, vol. 92, no. 3, pp. 59 [cnrs: 4, fnege: 4, abs: 2]

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    • BOITIER, M., L. JERMAN, A. RIVIERE, "« L’art de perdre », le professionnel rĂ©silient", Revue Française de Gestion, 2018, vol. 44, no. 275, pp. 27-42 [cnrs: 3, fnege: 2]

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    • JERMAN, L., F. BORNAREL, H. DELACOUR, "Les Ă©quilibristes. Une ethnographie du conseil en management", Revue Française de Gestion, 2017, vol. 43, no. 262, pp. 165-168 [cnrs: 4, fnege: 2]

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    • JERMAN, L., S. SPONEM, "Chefs des finances et contrĂ´leurs. Entre obligation de conformitĂ© et leadership stratĂ©gique", Gestion - Revue Internationale de Gestion, 2016, vol. 41, no. 2, pp. 40-43 [fnege: 4]

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    • JERMAN, L., S. NOGATCHEWSKY, "Segmentation achats dans la gestion des relations client-fournisseur", Revue Française de Gestion, 2015, vol. 41, no. 248, pp. 135-152 [cnrs: 4, fnege: 3]

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    • BEAU, P., L. JERMAN, "Travailler sans les autres : le tĂ©lĂ©travail dans les grands cabinets d'audit" in AFC, 2023, Lyon

    • BEAU, P., L. JERMAN, "Travailler sans les autres : le tĂ©lĂ©travail dans les grands cabinets d'audit" in CFRCCI, 2023, Toulouse

    • JERMAN, L., S. SPONEM, "Le travail d'interface des directeurs financiers: une Ă©tude comparative en France et au Canada" in CRFCCI, 2023, Toulouse, France

    • JERMAN, L., P. LABARDIN, "DĂ©sindustrialisation et financiarisation: une lecture comptable d’une faillite industrielle de la fin des annĂ©es 1980" in AIMS XXIXe ConfĂ©rence Internationale de Management StratĂ©gique (visio), 3-5 juin, 2020

    • JERMAN, L., P. LABARDIN, "Des origines comptables de la financiarisation : Une lecture de la Bryer d'une faillite industrielle de la fin des annĂ©es 1980." in ConfĂ©rence AIMS (visio) Toulouse, 03-05 juin, 2020

    • JERMAN, L., P. BEAU, C. GARNIER, "Managing the “Out”: On being an obsolescence professional in a Big Four firm”" in Congrès AFC Paris, 21-22 mai, 2019

    • JERMAN, L., S. ALCOUFFE, F. ORIOT, "« On n'est pas des magiciens » : Le contrĂ´leur, crĂ©ateur de compromis au service de la commensuration" in Congrès AFC Paris, 21-22 mai, 2019

    • JERMAN, L., S. SPONEM, "Crafting Informational Benefits: A Micro-Level Analysis of the Representational Work of CFOs" in 42ème ConfĂ©rence EAA, 29-31 mai, 2019, Paphos

    • JERMAN, L., "Investigating the visual power of accounting numbers: The contribution of Husserlian phenomenology" in 41ème Conference EAA, Milan, 30/05/18 - 01/06/18, 2018

    • BOITIER, M., L. JERMAN, A. RIVIERE, ""L'art de perdre" : le contrĂ´leur rĂ©silient" in Colloque AFC Nantes, 14-17 mai, 2017

    • BEAU, P., L. JERMAN, C. GARNIER, "The dividual professional" in Critical Perspectives on Accounting (CPA) Conference, QuĂ©bec, 2-5 juillet, 2017 Coauthorspresented

    • BEAU, P., L. JERMAN, C. GARNIER, "The dividual professional" in 38ème Congrès AFC (Association Francophone de ComptabilitĂ©), Poitiers, 30-31/05, 2017

    • JERMAN, L., P. BEAU, C. GARNIER, "The dividual professional" in 32nd EGOS Colloquium, Naples., 7-9 juillet, 2016

    • JERMAN, L., P. BEAU, "On being a professional when the “Up-or-Out” slows down" in EURAM 2016, 16th Annual Conference of the European Academy of Management, Paris, 1-4/06/2016,, 2016

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    • JERMAN, L., P. BEAU, "On being a professional when the “Up-or-Out” slows down" in 37ème Congrès de l’AFC (Association Francophone de ComptabilitĂ©), Clermont-Ferrand, 19-20 mai, 2016

    • WEGENER, M., R. LABELLE, L. JERMAN, "Greenhouse Gas Emissions Data and Measures Revisited" in American Accounting Association Annual Meeting and Conference, New York, 6-10/08/2016, American Accounting Association, 2016, United States of America

    • WEGENER, M., R. LABELLE, L. JERMAN, "Greenhouse Gas Emissions Data and Measures Revisited" in Canadian Academic Accounting Association Conference, Saint-John, 02-04/06/2016,, Canadian Academic Accounting Association, 2016, Canada

    • JERMAN, L., P. BEAU, "On being a professional when the “Up-or-Out” slows down" in EAA 39th Annual Congress, Maastricht, 11-13 mai, 2016

    • WEGENER, M., R. LABELLE, L. JERMAN, "Greenhouse Gas Emissions Data and Measures Revisited" in 39ème European Accounting Association Annual Congress, Maastricht 11-13/05/2016 ., 2016

    • BEAU, P., L. JERMAN, "On being a professional when the “Up-or-Out” slows down" in EURAM, 16th Annual Conference, CrĂ©teil, 01-04/06, 2016

    • JERMAN, L., J. RAONE, "Controlling truth in a big audit firm: Subjectification as production of the confessing animal" in Interdisciplinary Perspectives on Accounting Conference, Stockholm, 8-10 juillet, Interdisciplinary Perspectives on Accounting Conference, 2015, Stockholm

    • JERMAN, L., J. RAONE, "Controlling truth in a big audit firm: Subjectification as production of the confessing animal" in Alternative Accounts Conference, Ottawa, 17-18/04/2015, Alternative Accounts Conference, 2015, Ottawa

    • JERMAN, L., P. BEAU, "Auditor identity work: A dynamic of process at the heart of institutionalization" in 31st EGOS Colloquium, Athens, 2-4/07/2015, 2015

    • JERMAN, L., "Les enjeux de l’application des normes IAS-IFRS : L’étude des prĂ©parateurs des comptes, une perspective de recherche encore inexplorĂ©e" in 36ème Congrès de l’Association Francophone de ComptabilitĂ©, Toulouse, 19-20/05/2015, Congrès de l'Association Francophone de ComptabilitĂ©, 2015

    • JERMAN, L., "Fair value, internal control and corporate governance: how firms’ reporting can’t be acurate and transparent" in 30th EGOS Colloquium, Rotterdam, 3-5/07/2014, 2014

    • JERMAN, L., "Financial information, fair value and agency conflicts: corporate governance, a rational illusion?" in EURAM 14th Annual Conference, Valencia, 4-7/06/2014,, 2014

    • JERMAN, L., "Financial information, fair value and agency conflicts: corporate governance, a rational illusion?" in European Accounting Association Annual Congress, Tallinn, 21-23/05/2014, 2014

    • JERMAN, L., S. NOGATCHEWSKY, "Purchasing segmentation and strategic management control of IORs: A product orientation for enabling the development of dynamic capabilities" in Manufacturing Accounting Research Conference (EIASM), Copenhague, 11-13/06/2014, 2014

    • JERMAN, L., S. NOGATCHEWSKY, "Segmentation achats et pilotage stratĂ©gique : Pour une orientation produit permettant de dĂ©velopper des capacitĂ©s dynamiques dans la gestion des relations client-fournisseur" in ConfĂ©rence annuelle de l’Association Internationale de Management StratĂ©gique, Rennes, 27-28/05/2014, Association Internationale de Management StratĂ©gique, 2014

    • JERMAN, L., S. NOGATCHEWSKY, "Segmentation achats et pilotage stratĂ©gique : Pour une orientation produit permettant de dĂ©velopper des capacitĂ©s dynamiques dans la gestion des relations client-fournisseur" in La Semaine du management, Aix-Marseille, 19-23/05/2014, La Semaine du management, 2014

    • JERMAN, L., "Juste valeur, contrĂ´le interne et corporate governance : Comment l’information financière ne peut pas ĂŞtre comptable et transparente" in 35ème Congrès de l’Association Francophone de ComptabilitĂ©, Lille, 27-28/05/2014,, Congrès de l'Association Francophone de ComptabilitĂ©, 2014

    • JERMAN, L., J. RAONE, "Dompter la vĂ©ritĂ© dans l’organisation : La subjectivation comme production de l'animal confessant" in 35ème Congrès de l’Association Francophone de ComptabilitĂ©, Lille, 27-28/05/2014, Congrès de l'Association Francophone de ComptabilitĂ©, 2014

    • JERMAN, L., "Fair value : actuarial accounting for the markets… or for the accountants" in Financial Reporting IV Workshop, Rome, 13-14/06/2013, 2013

    • JERMAN, L., "Fair value : actuarial accounting for the markets… or for the accountants" in International Conference for Critical Accounting, New York, 25-26/04/2013, 2013

    • JERMAN, L., "La juste valeur : une comptabilitĂ© actuarielle pour les marchĂ©s… ou les comptables" in 34ème Congrès de l’Association Francophone de ComptabilitĂ©, MontrĂ©al, 31/05-01/06/2013, Congrès de l'Association Francophone de ComptabilitĂ©, 2013

    • JERMAN, L., "Financial information, fair value and agency conflict: corporate governance as rational illusion?" in Emerging Scholar Colloquium Critical Perspectives in Management, UniversitĂ© catholique de Louvain et Paris-Dauphine University, 22-23/04/2013, 2013

    • JERMAN, L., "La juste valeur : une valeur comptable subjective" in Management et rĂ©seaux sociaux : Ressource pour l'action ou outil de gestion ?., Marc Lecoutre, Pascal Lièvre Eds, Economie et Management, vol. 161, 2016

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    • JERMAN, L., S. NOGATCHEWSKY, "Les chiffres de la vie des affaires" in L’état des entreprises 2014., La DĂ©couverte, pp. 107-114, 2014

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    • JERMAN, L., E. MISIASZEK - "The scale-up challenge : How do you pilot a company in hypergrowth ?" - 2021, TBSearch

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    • JERMAN, L., A. BOURGOIN - "Negative identity how to become a “good” professional by taming your weaknesses" - 2019, TBSearch, Toulouse

    • JERMAN, L., E. MISIASZEK - "Le dĂ©fi des scale-ups : Comment piloter l’hypercroissance d’une entreprise ?" - 2019, TBSearch, Toulouse

    • JERMAN, L., S. ALCOUFFE, F. ORIOT, ""ON N’EST PAS DES MAGICIENS » : LE CONTRĂ”LEUR, FACILITATEUR DE COMPROMIS DANS LE PROCESSUS DE COMMENSURATION" / projet DRAC, concernant les « Indicateurs de performance des Centres Dramatiques Nationaux", 2020

EXPERTISE
    • Audit
    • Financial Accounting
    • Management Control
    • Audit
    • Environmental Accounting
    • Financial Accounting
    • Accounting Profession
      • Association Francophone de ComptabilitĂ© (AFC)

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