Accounting and Company

Research topics

The MRM Comptabilités et Société Group focuses its work on four areas. Areas 1, 2, and 3 are rooted in areas of expertise that are already well established and have resulted in classified publications. The fourth area is an emerging theme corresponding to research that has not yet been published, which is also in greater demand fromthe MUSE I-site, of which we are a part. All areas share a common focus on questioning concepts and practices in financial accounting, management control, and auditing, with the overarching theme of integrating accounting into society.

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

Accounting in its broadest sense covers both the production and use of regulated or voluntary information disseminated to third parties and the design of management tools for internal management purposes. These different aspects are examined. Some research focuses on how organizations prepare CSR reports—particularly accounting data and 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 irresponsible practice, has also been carried out in relation to the level of CSR reporting that these same firms have been developing for several years.

Reconciling economic imperatives and social well-being (humanely responsible control between tension and support) is also an avenue being explored in light of society's aspirations. One of the key players in this approach is the certified public accountant for most companies. In conjunction with the partnerships of MOMA's Audit, Control and Finance division, we are examining the penetration of this theme in the accounting profession, through its implementation within firms and in the services they offer their clients (case studies).

Theme 2: Reporting, Steering & Public Management

Without excluding the previous theme, several research projects are being developed around the study of BSCs in public hospitals and universities. The aim is to examine the role of management tools as a frontier object in a professional bureaucracy, or to explore 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 and hybrid organizations in the public sector—for example, artistic and cultural organizations such as national theaters.

Beyond New Public Management, the broader issue of governance in a society of control and mistrust is emerging in our hypermodern societies. In this era 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, Management & Governance

The considerations of 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." According to an intra-organizational reading, weultimately return to the generic issue of management control.

From a more external perspective, several studies examine the role of accounting information in external corporate governance mechanisms (e.g., the impact of the new IFRS standards in the banking sector).

Closely linked to the other areas, questions arise about the link between accounting manipulations of results, the accounting of R&D expenses and executive compensation, or even the accounting of wine stocks as current assets, even though their holding period often determines their value... These seemingly technical questions relate to what the organization says about itself through its accounting information and how that information can be used.

Theme 4: Reporting, Management & 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, as well as the study of digital management control systems in the collaborative economy (Airbnb case study). In addition, it aims to explore the concepts of interactive control, enabling control, ambidextrous control, etc. The link between BSC, Strategy Map, and Business Model within a strategic control package is an avenue to be explored. The introduction of new management system standards (e.g., ISO 26000 on CSR, which overlaps with axis 1) is studied from the perspective of the associated organizational changes, the role of the various actors 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, banking digitization raises many questions: How can this data-driven performance be managed? How are digital technologies changing control systems? What are the challenges of organizational change? What social and environmental issues arise during 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 leaders

Sophie SPRING
Group Director
Contact

Géraldine RIVIERE-GIORDANO
Deputy Director
Contact