Michel J. LEBAS is Emeritus Professor of Management Accounting and Management Control at the H.E.C. Graduate School of Management in Paris. He taught for 33 years in the H.E.C.-MBA program as well as in the H.E.C. Doctoral Program, and in many senior executive programs for international firms on all five continents. He makes his home in Seattle, Washington, USA.
He was educated both in France (H.E.C.) and in the United States (Tuck School at Dartmouth College and Stanford University Graduate School of Business.) After a brief career as an economic analyst for an American multinational in Boston and later as a staff consultant in the New York office of, then, Price-Waterhouse, he joined the academic profession in 1970 while maintaining a world-wide free-lance consulting practice.
His field of research and consulting concentrates on advanced practices in management accounting and performance management systems. He is an Academic Research Associate in the “Beyond Budgeting Round Table Program” of the Consortium for Advanced Manufacturing-International (CAM-I); he has represented, from July 1992 until July 2000, the French Accounting Profession (Ordre des Experts Comptables and Compagnie des Commissaires aux Comptes) on the Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC). He is the founder, and was from 1992 until 1996 co-editor, of the Management Accounting section of the Revue Française de Comptabilité.
His publications include a recent, award winning, corporate financial reporting textbook, chapters in three major international collective works, co-authorship of a Glossary of Accounting English, co-authorship of a Management Accounting Glossary, as well as a management accounting textbook. He co-authored a CAM-I monograph on Best Practices in World Class Organizations with Ken Euske and C.J. McNair. His articles have been published in many academic and professional journals including Administracion de Empresas (Argentina), Advances in Management Accounting (US), Cahiers Français (F), De Accountant (NL), European Accounting Review (UK), European Management Journal (UK), the Financial Times (UK), International Journal of Production Economics (NL), Journal of Management Studies (UK), Les Echos (F), Management Accounting Research(UK), Performances Humaines et Techniques (F), Problemi di Gestione (I), Revue Française de Comptabilité (F), Revue Française de Gestion Industrielle (F), Sviluppo & Organizzazione (I) and Travail (F).
Besides his teaching at the H.E.C. School of Management, he has been teaching for many years in the Executive MBA of the Helsinki School of Economics International Center. He has been Associate Dean of Academic Affairs of the Ecole H.E.C. in France (1986-1989) and has held visiting appointments at INSEAD (1983), SDA Bocconi in Milan (1990-1992), at the Darden Graduate School of Business at the University of Virginia where he held the P&H Rust Chaired-Professorship (1992-1993), at the University of Washington School of Business where he held the Hanson Endowment Chaired-Professorship (1999-2001), at the Aarhus School of Business in Denmark (2004-2006) and at the South Mediterranean University in Tunisia (2004-2006).
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