Accounting and Company

Research topics

The MRM Accounting and Society Group focuses its work on four areas. Axes 1, 2 and 3 are rooted in areas of expertise that have already been consolidated and given rise to classified publications. Axis 4 is an emerging theme corresponding to as yet unpublished research, which is also in demand on the widerMUSE I-site, of which we are a part. The common thread running through all these areas is the need to examine concepts and practices in financial accounting, management control and auditing, with the overarching aim of integrating accounting into society.

Theme 1: Reporting, Steering & Corporate Social Responsibility (CSR)

Accounting in its broadest sense covers both the production and use of regulated or voluntary information distributed to third parties, and the design of steering tools for internal management. These different aspects are examined. Some of the research focuses on how organizations prepare CSR reports - and in particular accounting data or dedicated sustainability balance scorecards (BSCs) - how auditors assess these reports, and how investors use these reports according to their level of certification. The study of tax evasion practices by multinational groups, seen as an unresponsible practice, was also carried out in relation to the level of CSR reporting that these same firms have been developing for several years.

The reconciliation of economic imperatives and social well-being (humanly responsible control between tension and support) is also a path that is being explored in view of society's aspirations. One of the relays of this logic is the chartered accountant for a majority of companies. In conjunction with the partnerships of WOAgri's Audit-Control-Finance division, we examine the penetration of this theme in the accounting profession, through its implementation within firms and in the assignments they can offer their clients (case studies).

Theme 2: Reporting, Steering & Public Management

Without excluding the previous theme, several research projects are developing around the study of BSCs in public hospitals and universities. This involves questioning the role of management tools as a boundary object in a professional bureaucracy, or exploring the study of the strategy map as a representation of a business model focused on a mission of general interest. Reporting practices are examined in complex, hybrid public-sector organizations - such as arts and cultural organizations like the Scènes nationales.

Beyond New Public Management, the question of governmentality in a society of control and mistrust looms larger in our hypermodern societies. At a time of digital transition, " smart cities ", e-health, platforms, algorithms, big data, etc., these questions arise in connection with managerial issues that echo current scientific questions.

Theme 3: Reporting, Steering & Governance

Considerations in axis 3 lead us to revisit governance mechanisms: governance in the digital age, governance by numbers, algorithms, rankings, etc. The governance of "smart cities" or "smart territories". From an intra-organizational perspective , we come back to the generic issue of management control.

From a perspective more external to the organization, several studies examine the role of accounting information in the firm's external governance arrangements (for example, the impact of the new IFRS standards in the banking sector).

Closely linked to the other areas of focus are questions about the link between accounting manipulation of earnings, the recognition of R&D expenditure and management remuneration, and the recognition of wine inventories as current assets, even though their value is often determined by the length of time they have been held... These seemingly technical questions are about what the organization says about itself through its accounting information, and what use can be made of it.

Theme 4: Reporting, Steering & Innovations

This area aims to develop the study of management control and reporting systems in the context of entrepreneurial and innovative organizations, particularly start-ups, or the study of digital management control systems in the collaborative economy (Airbnb case study). In addition, the concepts of interactive control, enabling control, ambidextrous control, etc. will be explored in greater depth. The articulation of BSC, Strategy Map and Business Model within a strategic control package is an avenue worth exploring. The introduction of new management system standards (e.g. ISO 26000 on CSR, which overlaps with axis 1) is studied from the angle of the associated organizational changes, the role of the various players involved in regulating these standards and their dissemination in the economy. Similarly, the standardization (or lack of standardization) of carbon accounting at the international level is an object of research as a recent innovation in the field of reporting.

Finally, the digitalization of banking raises a host of questions: how can we manage this "Data Driven" performance? How do digital technologies change control systems? What are the challenges of organizational change? What social and environmental issues arise in the course of digitization, and how can they be integrated into control systems? What critical perspectives can be applied to explore the dark and unexpected sides of digitization?"

Group managers

Sophie SPRING
Group Manager
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Géraldine RIVIERE-GIORDANO
Assistant Manager
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