Biography

Michel LEBAS
Emeritus Professor, Department Accounting and Management Control
Date of arrival at HEC Paris: 1970

CENTERS OF INTEREST
Contrôle de gestion international
Impact des analyses ABC et ABM sur la gestion des entreprises
Diagnostic et mise en place de systèmes d'analyse de coûts et de contrôle de gestion

RESEARCH AND PUBLICATIONS
Articles :
"1979 - 1999 : vingt ans de chantiers de comptabilité de gestion", Comptabilité - Contrôle - Audit, June 1999 (in coll. with P. Mévellec).
"Comprendre les processus d'exclusion : renouveler les regards et les pratiques des gestionnaies", Les Cahiers de l'ANACT, 1999, n° 13.
"Performance Measurement for Maintenance Depots", Advances in Management Accounting, 1999, vol. 7, pp. 89-110 (in coll. with K. J. Euske).
"Which ABC? Accounting Based on Causality Rather Than Activity-Based Costing", European Management Journal, October 1999, vol. 17, n° 5, pp. 501-511.
"Etude des pratiques de gestion de 9 groupes industriels européens en matière de comptabilité de gestion et cessions inter unités", Revue Française de Comptabilité, March 1996, n° 276, pp. 55-62.
"Le prix de revient est mort ! Vive le coût de revient !", Revue Française de Comptabilité, February 1996, n° 275, pp. 52-57.
"Performance Measurement and Performance Management", International Journal of Production Economics, 1995, vol. 41, pp. 23-35.
"Unite to Serve - New Imperatives of Corporate Social Responsability", The Journal of Royal Nivra, December 1995, vol. 102, n° 4, pp. 253-254.
"Les nouveaux modes de management des entreprises : diviser pour régner et intégrer pour créer de la valeur, un défi pour les comptables", Revue Française de Comptabilité, September 1995, n° 270, pp. 46-51 (in coll. with K. Biggs).
"Oui, il faut définir la performance", Revue Française de Comptabilité, July-August 1995, n° 269, pp. 66-71.
"Le concept de performance", Travail, Spring-summer 1995, n° 34, pp. 137-149.
"Comptabilité de gestion : les défis de la prochaine décennie", Revue Française de Comptabilité, March 1995, n° 265, pp. 35-48.
"Management Accounting in France: Past Tradition and Current Practise", European Accounting Review, 1994, vol. 3, n° 3.
"Ergonomie organisationnelle : le rôle des techniques de gestion", Performances Humaines et Techniques, September 1994, pp. 14-20.
"Du coût de revient au management par les activités", Revue Française de Comptabilité, July-August 1994, n° 258, pp. 45-51.
"Qualité : un terrain d'entente obligée entre ergonomie et management", Performances Humaines et Techniques, February 1994, pp. 42-48 (in coll. with F. Hubault).
"Répartition des frais généraux dans sept groupes industriels français : une étude de la pratique", Revue Française de Comptabilité, January 1994, n° 252, pp. 51-58.
"Performance Management in an International Setting", Management Accounting Research, December 1993, vol. 4, n° 4, pp. 275-300.
"Evolution d'un système d'information de gestion : un exemple", Revue Française de Comptabilité, February 1993, n° 242, pp. 56-60.
"Essai de définition du domaine de la comptabilité de gestion", Revue Française de Comptabilité, October 1992, n° 238, pp. 56-60.
"L'ABM ou le management basé sur les activités", Revue Française de Comptabilité, September 1992, n° 237, pp. 61-66.
"Comptabilité analytique basée sur les activités, analyse et gestion des activités", Revue Française de Gestion Industrielle, 1992, n° 4, pp. 59-86.
"Comptabilité analytique basée sur les activités, analyse et gestion des activités", Revue Française de Comptabilité, september 1991, n° 226, pp. 47-63.
"Il controllo organizzativo : il ruolo di regole, mercato e cultura", traduction italienne de : "Management Control : the Roles of Rules, Markets and Culture", Problemi di Gestione, Rome, 1988, vol. XVII, n° 2.
Control gerencial. Los roles de reglas, mercados y culturas, traduction espagnole de : "Management Control: the Roles of Rules, Markets and Culture", Revista Idea, April 1986.
"Management Control: the Roles of Rules, Markets and Culture", Journal of Management Studies, May 1986, vol. 23, n° 3 (in coll. with J. Weigenstein).
"Les trois rôles de la comptabilité analytique", Les Cahiers Français : Entreprise et Comptabilité, March-April 1983, n° 210.
"La gestion des capitaux circulants", Revue Française de Gestion Industrielle, 1983, vol. 2, n° 4.
"Insertion d'un projet export de know-how dans une structure de production en série", Revue Française de Gestion Industrielle, 1983, n° 3 (in coll. with R. Vannier).
"La gestion de projets et l'inflation", Revue Française de Gestion Industrielle, 1982, vol. 1, n° 2 - 3 (in coll. with J. C. Grimaldi).
Hacia una teoria del control gerencial : enfoques organizacional, de la economia de la informacion y conductista, Spanish Translation from: "Tre approcci di controllo direzionale", Administracion de Empresas, 1982, vol. XIII.
"Tre approcci di controllo direzionale", Sviluppo e Organizzazione, January-February 1981, n° 63.

Books :
Corporate Financial Reporting (with Hervé Stolowy), International Thomson Business Press, London, 2002 (the Book received the 2005 HEC Foundation Award for best Reference Textbook by an HEC faculty member 2000-2005)
Glossaire de comptabilité de gestion / Management Accounting Glossary (Ed.), Conseil Supérieur de l'Ordre des Experts-Comptables - CIMA, 1999.
Post Completion Review, IMAP 6, FMAC, IFAC, New York, 1994 (in coll. with A. Moutardier).
Best Practises in World Class Organizations, CAM-I, Arlington, Texas, 1993 (in coll. with K. J. Euske, C. J. McNair).
Comptabilité analytique de gestion, Nathan, Paris, 1986.
Gestion informatique de la production et des stocks, Weka, Paris, 1986, 3rd edition 1988 (in coll. with G. Baglin et al.).
Glossaire d'anglais comptable, Longman, Paris, 1985, 2nd edition 1994 (in coll. with A. Fontenilles).

Chapters in Collective Books :
«A Conceptual and Operational Delineation of Performance» in Business Performance Measurement, A. Neely (Ed.), Cambridge University Press, 2002 (in coll. with K. Euske).
"Criar sentido para gerar a performance: o duplo papel do gestor", traduction de "Créer des situations de sens pour générer la performance : le double rôle du manager" in Questions de contrôle, 1999, PUF in Questoes de controlo e gestao, RES Editora LDA, Lisbonne, 2001, chap. 3 (in coll. with M. Fiol).
"Performance Guidance and Management Systems for Foreign Subsidiaries" in Mastering Global Business, The Financial Times - FT Pitman Publishing, 1999.
"Simultaneously Managing Cost and Value: The Challenge" in The Role of Management Accounting in Creating Value, IFAC, New York, 1999 (in coll. with P. Mévellec).
"Créer des situations de sens pour générer la performance : le double rôle du manager" in Questions de contrôle, Lionel Collins (Ed.), PUF, Paris, 1999, pp. 70-96 (in coll. with M. Fiol).
"Management Accounting and Control: From management of Information to Management of Knowledge," in Into the 21st Century with Information Management, IFAC, New York, 1998, pp. 33-46 (in coll. with C. Grenier).
"Business Information systems: The Ball is in the Management Accountants' Court," in Into the 21st Century with Information Management, IFAC, New York, 1998, pp. 19-32 (in coll. with M. H. Delmond).
"New developments management control, or the end of accounting as you have known it" in ACAB Hartman Symposium 3: Management Control, Stichting Hartman Fonds, Rotterdam, 1997, pp. 17-33.
"There is Life after Budgets, or How to Prepare the Enterprise for an Uncertain Future" in Preparing Organizations to Manage the Future: an International Overview, IFAC/FMAC, New York, 1997.
"Performance : mesure et management. Faire face à un paradoxe" in Traité d'ergonomie, ouvrage collectif, Editions Octares Entreprises, 1996.
"Méthode ABC - comptabilité par activités, ou Activity Based Costing, ou comptabilité à base de causes" in 10 outils clés du management, ouvrage collectif, Les Presses du Management / Les Editions du Go, 1996, pp. 204-23.
"Performance Management Supportthe Small and Medium-sized Enterprise: A Challenge for the Accountant" in Performance Management in Small Business, IFAC, New York, 1996, pp. 43-52.
"Management Accounting PractiseFrance" in Management Accounting: European Perspectives, Al Bihmani, Editor, Oxford University Press, Oxford, 1996.
"Budget Control" in International Encyclopedia of Business and Management, Malcom Waener, Editor, International Thomson Business Press, 1996.
"Financial Management as Management of People" in A View of Tomorrow: the Senior Financial Officer in the Year 2005, International Federation of Accountants, New York, 1995, pp. 41-50.
"Management Accounting: the Challenges of the Next Decade" in A View of Tomorrow: Management Accountancy in the Year 2004, International Federation of Accountants, New York, 1994, pp. 35-54.
"Verso una teoria del controllo di gestione : l'approccio des processo organizativo, dell'economia dell'informazione e comportamentistico (traduction italienne du CR 198/1980)," in Strumenti Contabili e Stastistici Per il Controllo di Gestione, Francesco Favotto ed, CLEUP, Padova, 1981.

Published proceedings :
"A Conceptual and Operational Delineation of Performance", in Performance Measurement -- Theory and Practice, Center for Business Performance, Andy Neely and Daniel B. Waggoner, Eds., July 1998, Cambridge, UK, pp. 333-339 (in coll. with K. Euske).
"Contables de gestion : nace una nueva raza", III Congreso International de Costos, Institutos de Contabilidad y Auditoria de Cuentas, 1995, Madrid, Spain.
"Comment appréhender la performance globale, quels indicateurs de gestion ?", Performance globale : enjeu pour l'entreprise et enjeu pour la société, Les Actes de l'Interfp, Ministère du Travail, December 1994, Lyon.
"Du coût de revient au management par les activités", Colloque : De la comptabilité par activités ou réaménagement des processus, HEC Montréal, April 21st 1994, Canada.
"Management of Performance in an Industrial Setting: a Survey of Current Practice", Second European Management Control Symposium, July 9th-11th 1992, Groupe HEC (in coll. with K. J. Euske, C. J. McNair).
"Le management de la performance en milieu industriel : une étude terrain", Congrès Annuel de l'Association Française de Comptabilité, May 21st-23rd 1992, Bordeaux (in coll. with K. Euske, C. J. McNair).
"Le contrôle de gestion mode d'apprentissage du management", Congrès Annuel de l'Association Française de Comptabilité, May 21st-23rd 1992, Bordeaux (in coll. with M. Fiol).
"Comptabilité d'activité et nouvelles formes d'organisation technologiques", 11e Congrès de l'Association Française de Comptabilité, May 3rd-5th 1990, St Maur.
"La théorie de l'agence et le contrôle de gestion", 10e Congrès de l'Association Française de Comptabilité, April 27th-29th 1989, Reims.
"Mécanismes de Marché et mécanismes culturels dans le processus de Contrôle de Gestion", Annales du Septième Congrès de l'Association Française de Comptabilité, IAE-IGP, 1986, pp. 83-93.

Working papers :
"Corporate Governance : une synthèse de la littérature", Cahier de Recherche du Groupe HEC, n° 606/1997 (in coll. with N. Nguyen, F. Degeorge, A. Hyafil, F. Lenglart, R. Maeder, B. Marois, J.P. Nioche, D. Pham, H. Stolowy, G. Trépo).
"Stratégies de luxe", Cahier de Recherche du Groupe HEC, n° 358/1990 (in coll. with F. Israel-Russo et G. de Gouyon).
"Toward a Theory of Management Control: Organizational Process Information Economics and Behavioral Approaches", Cahier de Recherche du Groupe HEC, n° 198/1980.

ACADEMIC EXPERIENCE
February 2004-current Emeritus Professor of Management Accounting at the HEC School of Management.
January 1970-January 2004Groupe HEC: Professor, Accounting and Management Control Department (Associate Professor 1979-1987; Assistant Professor 1975-1979; Lecturer 1970-1971);
Taught the Management Control Doctoral Seminar (1993-1995, 1989-1992 and 1977-1988), and taught courses in Management Accounting, Management Control and International Management Control both in the graduate division and the professional education division; has taught Financial Accounting and Manufacturing and Purchasing Management.
Thesis advisor to two completed PhD Degrees.
1999-2002: Visiting Professor at the University of Washington (Hansen Endowment Chaired Professorship)
1986-1989 Ecole HEC: Directeur des Etudes (Associate Dean for Academic Affairs). Main responsibilities included: supervision and design of the curriculum; coordination of over 1,100 graduate and undergraduate students, including 150 graduate exchange students; management of over 250 different courses, 100 full time faculty and over 400 adjunct faculty; supervision of international partnership activities with 18 foreign graduate schools of business; operating the financial aid office; supervision of a staff of 12; in addition, was in charge of international and domestic development; participating in external relations (especially international aspects).

CURSUS
1976 ABD, Stanford University.
1969 MBA, Amos Tuck Graduate School of Business at Dartmouth College.
1967 HEC Diploma.
Languages: English.

SCIENTIFIC ACTIVITIES
Membership of scientific or professional organisation:
Member, vice-président de 1986 à 1990 de l'Association Française de Comptabilité.
Member de l'European Accounting Association.
Member de l'Association Canadienne des Comptables Académiques.
Member académique du CAM-I, Advanced Management Systems (membre du groupe de travail "Advanced Budgeting" du CAM-I).
Member du CEREDE, à l'ordre des Experts Comptables (Président de la commission "Glossaire de comptabilité de gestion").
1992-2000 Membre du Financial and Management Accounting Committee de l'International Federation of Accountants (représentant de l'OECCA).
Member du Comité Terminologie et concepts de comptabilité de gestion du Conseil National de la Comptabilité.
Member de la Working Party on Controllership and Management Accounting de la Fédération des Experts Comptables Européens.
Member de l'Institute of Management Accountants.
Member du Conseil Scientifique de l'ESC Le Havre-Caen.
Member, Scientific Advisory Board to the Chartered Institute of Management Accountant (London, UK).
Member, American Accounting Association (Member of the Subcommittee on Membership Services, 1997-1999).

Editorial activities :
1987-1990 Responsable de La Lettre de l'Association Française de Comptabilité.
1993-1996 Fondator et co-responsable de la chroniqueComptabilité de Gestion de la Revue Française de Comptabilité.
Member of redaction committee of Management Accounting Review.
Reviewer dans : European Accounting Review, Revue Française de Gestion, Journal of Scandinavian Management, International Journal of Production Economics, Comptabilité Finance Stratégie.
Member of redaction committee of Comptabilité Contrôle Audit.

Meeting organisation :
Co-organizer of the EIASM Seminar and Workshop on Japanese Management Accounting, Paris, October 1996..
Main Organizer, Second European Management Control Symposium, Groupe HEC, July 9-11th 1992 (in coll. with D. Otley).

Honor distinction :
1967-1969 Fulbright Scholar.
1968 Edward Tuck Scholar.
1969 Haskins and Sells Foundation Award for Excellency in Accounting.
1984 Professor of the Quarter University of Washington.
Prix de la Fondation HEC pour le meilleur article 1992.
Hanson Endowment Distinguished Visiting Professor, University of Washington, Academic Year 1999-2000 and 2000-2001.
MBA Teacher of the Quarter, University of Washington, Winter 2000.