Accounting & Management Control

Understanding how companies account for their activity has become essential to comprehend their organization and to make the relevant decisions concerning their management.

Research and teaching in Accounting at HEC is the responsibility of the Department of Accounting and Management Control. The Department comprises 15 Professors and 3 Affiliate Professors both in the Financial Accounting and Managerial Accounting areas.

The members of the department carry out cutting-edge research and teaching on a wide range of topics in Financial and Managerial Accounting. Faculty and doctoral students in Financial Accounting currently conduct positive empirical research in areas such as international accounting, earnings management, governance, auditing, bankruptcy prediction, goodwill and intangibles.

Sociological and historical research is also very well-represented, notably on topics such as the social construction of accounting practices and the sociology and history of professional and standard setting bodies in Accounting and Auditing.

Research in Management Accounting and Control includes topics such as management control systems (MCS) and practices, performance management and measurement systems (PMMS), the role of management accountants, organizational learning, organizational identities and sense-making, and gender issues.

The department runs a highly successful PhD program, 18 PhDs have been defended over the past 4 years and candidates have been recruited by some of the best Accounting departments (Concordia, HEC Montreal, UC Dublin, ITAM, Essec, ESCP Europe, EM Lyon, ENS Cachan, ESC Rouen...).


The Department at a glance

• 15 Professors and 3 affiliates Professors,
 •  7 doctoral students,
 • Roughly 40 articles were published between 2010 and 2014,


Teaching Programs

• A Major specializing in Corporate Accounting & Financial Management (IFAC - Financial Reporting, Audit, Counseling) with 20 to 30 Grande Ecole students, both French and international, graduating each year.

The Major has more than 20 course offerings in Financial Accounting, Corporate Finance, Management Control and Performance Management, Project Management, and Information Systems.

The Major is highly professionalizing and allows students to obtain complete (CMA) or partial (Accountancy, DSCG) professional certifications.

Curriculum:
 • 7 courses from the “Grande Ecole” program,
 • 2 courses from the EMBA program,
 • 2 courses from the EXED program,
 • 2 courses from the Specialized Master program,
 • 5 courses from the MBA program.