CURRICULUM VITAE

Education

  • 2003 : PhD in Management (with honours) - HEC Paris - Paris
  • 1992 : Master of Research in Accounting - UniversitĂ© Paris-Dauphine - Paris
  • 1990 : Master - École supĂ©rieure de Commerce de Paris (ESCP Europe) - École supĂ©rieure de Commerce de Paris (ESCP Europe) - Paris

Teaching Experience

  • Since 2000 : Professor in Management Control, Accounting and Auditing Toulouse Business School Toulouse
  • From 1992 to 1999 : Lecturer École Nationale SupĂ©rieure d'Arts et MĂ©tiers de Paris (ENSAM) ; Institut National des TĂ©lĂ©communications (INT) ; HEC Paris ; École supĂ©rieure de Commerce de Paris (ESCP Europe)

Management Duties

  • 2011 - 2011 : Co-Responsible of a DRAC (Regional Directorate of Cultural Affairs) Research Project on the use of performance indicators in National Dramatic Centres. Toulouse Business School Toulouse
  • 2007 - 2011 : Co-responsible with E. Misiaszek for the research partnership with the National Management of KPMG Entreprises on strategic dashboards in SMEs, in collaboration with Jacky Lintignat, Managing Director of KMPG France Toulouse Business School Toulouse
  • 2004 - 2012 : Head of Laboratory "New Management Practices: human, organizational & institutional challenges" - Multidisciplinary team of 18 professors -researchers Toulouse Business School Toulouse
  • 2003 - 2006 : Head of Department "Management Control, Accounting and Auditing" - Toulouse Business School Toulouse
  • 2003 - 2008 : Elected member of the Joint Assessment Commission - Toulouse Business School Toulouse
  • 2001 : MS Manager Internal Audit and Management Control - Full Time Programme, Part Time Programme and Executive Certificate -"Management and Leadership of the CFO Business Partner. Certified level I RNCP - Partner of IFACI and DFCG Toulouse Business School Toulouse
PUBLICATIONS
    • ORIOT, F. - "Thèse : "L'influence des acteurs sur les diffĂ©rences de mise en oeuvre d'un système de contrĂ´le de gestion : le cas d'une banque Ă  rĂ©seau"" - 2003

    • 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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    • ALCOUFFE, S., P. AMANS, I. ASSASSI, F. ORIOT, "French Budget Act (LOLF) Indicators as Seen Through the Lens of the National Drama Centres: A Case Study", International Journal of Arts Management, 2019, vol. 21, no. 3, pp. 57-72 [cnrs: 4, fnege: 4]

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    • ORIOT, F., S. ALCOUFFE, M. BOUTARY, E. MISIASZEK, "Comment les dirigeants de PME mesurent-ils leur performance stratĂ©gique ? Des SMPS qui combinent indicateurs formels et mĂ©canismes informels", Revue Internationale PME, 2017, vol. 30, no. 3–4, 2017, pp. 289–320 [cnrs: 4, fnege: 3]

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    • ORIOT, F., E. MISIASZEK, "Le Balanced Scorecard au filtre d'une PME française ou pourquoi les PME prĂ©fèrent le "sur-mesure"", Revue Française de Gestion, June 2012, vol. 38, no. 225, pp. 27-43 [cnrs: 4, fnege: 4]

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    • MISIASZEK, E., F. ORIOT, J. LINTIGNAT, "Tableaux de bord en PME/PMI : la simplicitĂ© au service du changement", AGORA, October 2010, no. 76, pp. 16-17

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    • MISIASZEK, E., F. ORIOT, J. LINTIGNAT, "Tableaux de bord et PME : Que dit la pratique ?", The Financial Executive, April 2010, no. 49, pp. 7-10

    • MISIASZEK, E., F. ORIOT, J. LINTIGNAT, "Tableaux de bord et PME : que dit la pratique ?", Echanges, March 2010, pp. 40-42

    • MISIASZEK, E., F. ORIOT, "La meilleure façon de se faire apprĂ©cier et de durer reste la compĂ©tence", Echanges, November 2006, no. 237, pp. 49-50

    • ORIOT, F., "Relational systems between actors in the face of management control’s contradictory injunctions", Qualitative Research in Accounting and Management, 2005, vol. 2, no. 1, pp. 108-128

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    • ORIOT, F., E. MISIASZEK, "Technical and Organizational Barriers Hindering the Implementation of a Balanced Scorecard : the Case of a European Space Company.", Performance Measurement and Management Control : Superior Organizational Performance" included in the Series Studies in Managerial and Financial Accounting, May 2004, vol. 14, pp. 265-301

    • ORIOT, F., "L'influence des systèmes relationnels d'acteurs sur les pratiques de contrĂ´le de gestion", ComptabilitĂ© - ContrĂ´le - Audit, June 2004, vol. 2004/3 Tome 10, no. 3, pp. 237-255

    • ORIOT, F., "Using Management Control to Change Corporate Culture : the Case of the Implementation of a Management Control System in the Sales Centers of a French Bank", M@n@gement, June 2002, vol. 26, Year VII, pp. 54-66

    • ORIOT, F., E. MISIASZEK, "Mesurer une performance multi-dimensionnelle : le choix du Balanced Scorecard chez Matra Marconi Space", Echanges, July 2001, no. 179, pp. 26-29

    • ORIOT, F., "Managers, que faites-vous de vos contrĂ´leurs de Gestion ?", Management et Conjonctures Sociales, May 2001, vol. Dossier spĂ©cial « Hommes et ContrĂ´le : la dimension humaine au cĹ“ur des logiques de contrĂ´le de gestion », no. 604, pp. 43-49

    • LARCHER, F., F. ORIOT, "Investissement-formation et comptabilitĂ©. Du concept d'investissement-formation Ă  la notion d'actif comptable.", Revue de Droit Comptable, March 1993, no. 93.1, pp. 19-36

    • ORIOT, F., F. LARCHER, "Investissement-formation et ComptabilitĂ©. L'investissement-formation et sa mesure.", Revue de Droit Comptable, December 1993, no. 93.4, pp. 9-38

    • LARCHER, F., F. ORIOT, "Investissement-formation et ComptabilitĂ©. Le concept d'investissement-formation"", Revue de Droit Comptable, December 1992, no. 92.4, pp. 29-57

    • ORIOT, F., N. CLAVIJO, C. DRUJON D'ASTROS, "Le contrĂ´le de gestion dans un contexte d’innovation sociale : partager la gestion et piloter les richesses au service d’un projet Ă©mancipateur" in 3ème confĂ©rence annuelle comptabilitĂ© ContrĂ´le Audit, 2024, Grenoble

    • 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

    • ALCOUFFE, S., I. ASSASSI, F. ORIOT, "French Budget Act (LOLF) indicators under the spotlight of the National Drama Centers: a case study" in 40th Annual Congress, Congrès de l'European Accounting Association, 2017, Valencia

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    • ALCOUFFE, S., I. ASSASSI, F. ORIOT, "French Budget Act (LOLF) indicators under the spotlight of the National Drama Centers: much ado about statistics?" in 38ème Congrès 29-31/05/2017, Congrès AFC, 2017, Poitiers

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    • ALCOUFFE, S., I. ASSASSI, F. ORIOT, "French Budget Act (LOLF) indicators under the spotlight of the National Drama Centers: much ado about statistics?" in SĂ©minaire de Recherche University Royal Holloway, June, 2016, Londres, Great Britain

    • ORIOT, F., D. OTLEY, E. MISIASZEK, "Strategic performance management systems in smes: exploring new research opportunities" in Congrès AFC, 2010, Nice, France

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    • MISIASZEK, E., F. ORIOT, D. OTLEY, "Strategic scorecarding systems do indeed exist in French SMEs: we have met them" in 31st Annual Congress European Accounting Association, 2008, Rotterdam

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    • MISIASZEK, E., F. ORIOT, D. OTLEY, "Strategic scorecarding systems do indeed exist in French SMEs: we have met them" in 7th International Management Control Research Conference MCA/ENROAC/MACORG, 2007, Paris, France

    • MISIASZEK, E., F. ORIOT, D. OTLEY, "Strategic Scorecarding Systems in action in French SMEs" in 4th Conference on Performance Measurement and Management Control (EIASM), 2007, Nice, France

    • ORIOT, F., "Les InterprĂ©tations diffĂ©renciĂ©es des acteurs face Ă  un système de contrĂ´le de gestion en voie de standardisation" in "Normes et Mondialisation", Actes du XXVème congrès de l'AFC, 2004

    • ORIOT, F., "Relational Systems between Actors in the Face of Management Control's Contradictory Injunctions" in 20th Colloquium "The Organization as a Set of Dynamic Relationships", 2004, Ljubljana, Slovenia

    • ORIOT, F., "The Contribution of the Palo Alto School towards Understanding the Decentralization of Management Control Systems" in Sixth International Management Control Systems Research Conference, 2004, Edinburgh, Great Britain

    • ORIOT, F., E. MISIASZEK, "Technical and Organizational Barriers Hindering the Implementation of a Balanced Scorecard : the Case of an European Space Company" in 2nd Conference on Performance Measurement and Management Control, 2003, Nice, France

    • ORIOT, F., E. MISIASZEK, "Constructing a Balanced Scorecard : from the Limits of the Model’s Hypothesis to the Difficulties of the Implementation" in 25th Annual Congress, 2002, Copenhagen, Denmark

    • ORIOT, F., "The Odyssey of Management Control in a French Bank or the « Irrigation » of a Bureaucratic Structure by « Managerial Thought»" in 17th Colloquium « The Odyssey of Organizing », 2001, Lyon, France

    • ORIOT, F., "Using Management Control to Change Corporate Culture : the Case of the Implementation of a Management Control System in the Sales Centers of a French Bank" in 1rst Conference on Performance Measurement and Management Control, EIASM (European Institute for Advanced Studies in Management), 2001, Nice, France

    • ORIOT, F., "Les DiffĂ©rences de mise en Ĺ“uvre d’un système de contrĂ´le de gestion au sein d’une organisation Ă©clatĂ©e?" in 22ème Congrès de l’AFC (Association Française de ComptabilitĂ©), 2001, Metz, France

    • ORIOT, F., "The Deployment Differences of Management Control System into a Multi-Unit Organization : the Case of a French Bank" in Fifth International Management Control Systems Research Conference “Controlling Systems and Systems of Control, 2001, London, Great Britain

    • ORIOT, F., "Articulation entre dĂ©cisions individuelles et dĂ©cisions collectives : une typologie des finalitĂ©s du contrĂ´le de gestion" in 2ème Colloque ThĂ©matique pluridisciplinaire sur la DĂ©cision : « Interactions entre dĂ©cisions collectives et dĂ©cisions individuelles », vol. Tome 1, no. Com°12, pp. 1-14, 2000, Troyes, France

    • ORIOT, F., M. FIOL, F. PANNECIERE, "ContrĂ´le de Gestion et sens : la rupture ?" in Actes du 8ème Congrès Mondial IAAER (International Association for Accounting Education and Research) et du 18ème Congrès AFC (Association Française de ComptabilitĂ©) : "Les changements dans le monde de la comptabilitĂ©", pp. 1-28, 1997, Paris, France

    • ORIOT, F., "A la recherche d'un maillage pertinent et cohĂ©rent pour le contrĂ´le de gestion"" in Actes du 17èmes Congrès de l'AFC (Association Française de ComptabilitĂ©) : "ComptabilitĂ© et DĂ©veloppement", 1996, Valenciennes, France

    • FIOL, M., F. ORIOT, F. PANNECIERE, "Faire face aux contradictions dans l'entreprise. Les mĂ©taphores du curseur et de l'extenseur" in 3ème Congrès Mondial de l'IFSAM (International Federation of Scholarly Association of Management), pp. 1-25, 1996, Paris, France

    • RENARD, J., S. NUSSBAUMER, F. ORIOT, Audit interne et contrĂ´le de gestion. Pour une meilleure collaboration, Eyrolles, 2018

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    • ORIOT, F., L’influence des acteurs sur la mise en Ĺ“uvre du contrĂ´le de gestion. Le cas d'une banque Ă  rĂ©seau. Tome I, Éditions Universitaires EuropĂ©ennes, 2017

    • ORIOT, F., L’influence des acteurs sur la mise en Ĺ“uvre du contrĂ´le de gestion. Le cas d’une banque Ă  rĂ©seau. Tome II, Éditions Universitaires EuropĂ©ennes, 2017

    • ORIOT, F., H. BERGERON, "Simplifier les systèmes de pilotage de la performance des dirigeants de PME : le choix assumĂ© d'une quĂŞte de sens et d'action" in La dualitĂ© thĂ©orique et pratique du controle de gestion., pp. 175-182, 2015

    • ORIOT, F., H. BERGERON, "Indicateurs de performance et prioritĂ©s stratĂ©giques des dirigeants de PME" in Le Grand Livre de l'Economie PME - 2ème Ă©dition., Lecointre Gilles Ed., chap. Partie 2 - Chapitre 3, pp. 201-225, 2012

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    • ORIOT, F., F. ALVAREZ, "L'IntĂ©raction 'chercheur-sujets organisationnels' : du discours au sens" in Sciences du Management EpistĂ©mique, Pragmatique et Ethique., Alain Charles MARTINET Ed., pp. 139-164, 2007

    • ORIOT, F., "Construire des maillages pertinents et cohĂ©rents des organisations" in Faire de la recherche en contrĂ´le de gestion? De la comprĂ©hension des pratiques Ă  un renouvellement thĂ©orique., Professeur Y. Dupuy ed. Ed., pp. 61-76, 1999

    • 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

    • ALCOUFFE, S., I. ASSASSI, F. ORIOT, "Utilisation des indicateurs de performance LOLF dans les Centres Dramatiques Nationaux français : une Ă©tude exploratoire de cas multiples; Rapport DRAC", 2013

    • FIOL, M., F. ORIOT, F. PANNECIERE, J. MEEUWENBERG, "Emergence de nouvelles relations entre les cadres et l'entreprise", HEC Management, 1996

    • FIOL, M., F. ORIOT, "Les Besoins de formation continue pour les dirigeants et cadres d'entreprises dans les prochaines annĂ©es", HEC Management, 1994

    • ORIOT, F., F. CHAUVET - "AFIPH, Association secteur mĂ©dico-social : jeu de rĂ´le et pilotage d’une carte stratĂ©gique; CCMP - C0489" - 2021

    • CHAUVET, F., F. ORIOT, S. ALCOUFFE - "Le Balanced ScoreCard de Dynastar - Tout schuss vers une nouvelle stratĂ©gie !" - 2015, Centrale des Cas et des MĂ©dias PĂ©dagogiques (CCMP)

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    • ORIOT, F., E. MISIASZEK - "'ASTRIUM' La mise en Ĺ“uvre d'un Balanced Scorecard ou l'adaptation de la thĂ©orie aux rĂ©alitĂ©s de terrain" - 2001, Centrale des Cas et des MĂ©dias PĂ©dagogiques (CCMP)

    • 2018 Trophies for pedagogy - Eduniversal Ranking, Master in Internal Audit and Management Control
    • 2006 Author of an Outstanding Paper in the academic journal Qualitative Research in Accounting and Management Toulouse Business School
    • 2001 Head of a MS ranked first in its category by the SMBG - for the past 20 years Toulouse Business School
EXPERTISE
    • Management Accounting
    • Management Control
    • Human and Organizational Issues of the Management Control Role
    • Measurement and Performance Management
    • Management Control Role
    • Strategic Dashboard
    • Balanced Scorecard, French Tableaux de Bord
    • Design des Systèmes de Management de la Performance
    • Management Control & Strategic Performance Management System
    • Management Controllers, Relationships with Managers
    • Epistemology
    • Indicators and measures in specific contexts: SMEs, Artistic and Cultural Organisations (ACOs), non-profit organisations, Social and Solidarity Economy organisations, etc.
    • Management of financial teams and talent management
      • Reviewer for Revue International des PME, ComptabilitĂ©-ContrĂ´le-Audit, Audit ComptabilitĂ© ContrĂ´le : Recherches AppliquĂ©es
      • Association Francophone de ComptabilitĂ© (AFC)
      • Institut Français de l'Audit et du ContrĂ´le Internes (IFACI)
      • 2021 : Member of the Cercle des Directeurs du contrĂ´le de gestion, DFCG Paris
      • 2019 - 2020 : Member of the IFACI jury for the best dissertation and the best doctoral thesis
      • 2018 - 2018 : Organiser at TBS, and member of the steering committee, of the National Summer Schools of the DFCG (association of financial and controlling directors). Organisation and facilitation of a round table on the "Role of CFOs and management controllers in the face of psycho-social risks: supporting people and giving meaning".
      • 2017 - 2020 : Member of the jury for the DFCG's Trophy for the best Financial Director of the Midi PyrĂ©nĂ©es Region
      • 2014 - 2020 : Member of the national jury for the DFCG Paris Prize for best dissertation
      • 2005 : Head of the DFCG Partnership (Professional Association of Financial and Controlling Directors) - MS AICG (2005-2021)
      • 2003 : Since 2003, Head of the IFACI Partnership (Institut Francophone de l'Audit et ContrĂ´le Internes) - MS AICG (2003-2021)
      • 1994 - 2000 : Consulting and Training Engineering for Saint Gobain, Usinor, CCIP, BNP - HEC Management
      • 1990 - 1992 : Corporate Controller - Caisse Nationale du CrĂ©dit Agricole

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