Accounting and Society

Research Topics

The MRM Accounting and Society Group focuses its work on four main areas. Areas 1, 2, and 3 are rooted in fields of expertise that are already well-established and have resulted in peer-reviewed publications. The fourth area is an emerging theme corresponding to research not yet published, which also meets a broader demand fromthe I-site MUSE, of which we are a part. All areas share a common focus on examining concepts and practices in financial accounting, management control, and auditing, with the overarching goal of integrating accounting into society.

Topic 1: Reporting, Management & Corporate Social Responsibility (CSR)

Accounting, in its broadest sense, encompasses both the production and use of regulated or voluntary information disclosed to third parties and the design of management tools for internal use. These various aspects are examined. Some research focuses on how organizations prepare CSR reports—particularly accounting data or dedicated sustainability balance scorecards ( BSCs)—how auditors evaluate these reports, and how investors use these reports based on their certification level. A study of tax avoidance practices by multinational corporations, viewed as an irresponsible practice, has also been conducted in relation to the level of CSR reporting that these same firms have been developing for several years.

Balancing economic imperatives with social well-being (humanely responsible oversight that strikes a balance between oversight and support) is another avenue being explored in light of society’s aspirations. For most companies, the certified public accountant serves as a key link in this approach. In collaboration with MOMA’s Audit, Control, and Finance division, we are examining how this concept is being integrated into the accounting profession, both through its implementation within firms and in the services they offer to clients (case studies).

Topic 2: Reporting, Monitoring & Public Management

In addition to the previous topic, several research projects are focusing on the study of Balanced Scorecards (BSCs) in public hospitals and universities. The aim is to examine the role of management tools as a boundary-spanning entity within a professional bureaucracy, or to explore the strategic map as a representation of a business model geared toward a mission of public interest. Reporting practices are examined in complex and hybrid organizations within the public sector—for example, artistic and cultural organizations such as the National Theaters.

Beyond New Public Management, the broader issue of governmentality in a society marked by control and mistrust is emerging within our hypermodern societies. In this era of digital transformation,“smart cities,” e-health, platforms, algorithms, big data, and so on, these questions arise in connection with managerial challenges that echo current scientific debates.

Topic 3: Reporting, Management & Governance

The considerations under Axis 3 lead us to reexamine governance mechanisms: governance in the digital age, governance through data, algorithms, rankings, and so on. The governance of “smart cities” or “smart territories.” From an intra-organizational perspective, weultimately return to the broader issue of management control.

From a perspective outside the organization, several studies examine the role of accounting information in a firm’s external governance mechanisms (for example, the impact of the new IFRS standards in the banking sector)

Closely linked to the other areas of focus, questions arise regarding the connection between the manipulation of earnings, the accounting treatment of R&D expenses, and executive compensation, as well as the classification of wine inventories as current assets, even though their holding period often determines their value… These seemingly technical questions point to what the organization says about itself through accounting information and how that information can be used.

Topic 4: Reporting, Management & Innovations

This research area aims to advance the study of management control and reporting systems within entrepreneurial and innovative organizations, with a particular focus on startups, as well as the study of digital management control systems in the sharing economy (Airbnb case study). In addition, the goal is to delve deeper into concepts such as interactive control, empowering control, and ambidextrous control. The relationship between the Balanced Scorecard (BSC), Strategy Map, and Business Model within a strategic control framework is an avenue worth exploring. The introduction of new management system standards (e.g., ISO 26000 on CSR, which overlaps with Axis 1) is examined from the perspective of associated organizational changes, the role of the various stakeholders involved in regulating these standards, and their dissemination throughout the economy. Similarly, the standardization (or lack thereof) of carbon accounting at the international level is a subject of research as a recent innovation in the field ofreporting.

Finally, the digital transformation of banking raises many questions: How can we manage this “data-driven” performance? How are digital technologies changing control systems? What are the challenges of organizational change? What social and environmental issues arise during digitalization, and how can they be integrated into control systems? What critical perspectives can be applied to explore the dark and unexpected sides of digitalization?

Group leaders

Sophie SPRING
Group Director
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Géraldine RIVIERE-GIORDANO
Assistant Director
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