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Michel LEBAS

Emeritus Professor

Comptabilité-Contrôle de Gestion

 Profile picture

Biography

Michel J. LEBAS holds an M.Sc. degree from HEC. 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).

Scientific 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. 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,

Comptabilité de gestion : les défis de la prochaine décennie

Revue Française de Comptabilité, March 1995, n° 265, pp 35-48,

Le concept de performance

Travail, Spring-Summer 1995, n° 34, pp 137-149,

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,

Books

(Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye), adaptation chinoise de Financial Accounting and Reporting - a global perspective

CEIBS Publishing

Financial Accounting and Reporting - a global perspective

Thomson Learning, London

Financial Accounting and Reporting - a global perspective

South-Western Cengage Learning

Financial Accounting and Reporting - a global perspective

Thomson Learning, London

Corporate Financial Reporting : A Global Perspective

Thomson Learning, London

Financial Accounting and Reporting - a global perspective

Thomson Learning, London

Glossaire de comptabilité de gestion / Management Accounting Glossary (Ed.)

Conseil Supérieur de l'Ordre des Experts-Comptables - CIMA

Comptabilité analytique de gestion

Nathan, Paris

Post Completion Review

IMAP 6, FMAC, IFAC, New York

Best Practises in World Class Organizations

CAM-I, Arlington, Texas

Chapters edited in books

A Conceptual and Operational Delineation of Performance

Business Performance Measurement, A. Neely (Ed.), Cambridge University Press

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

Questoes De Controlo E Gestao, RES Editore LDA, Lisbonne, chap. 3

Créer des situations de sens pour générer la performance : le double rôle du manager

Questions De Contrôle, L. Collins (Ed.), Presses Universitaires de France (PUF), 70-96

Performance Guidance and Management Systems for Foreign Subsidiaries

Mastering Global Business, The Financial Times - FT Pitman Publishing

Simultaneously Managing Cost and Value: The Challenge

The Role Of Management Accounting In Creating Value, IFAC, New York

Business Information Systems: The Ball is in the Management Accountants' Court

Into The 21St Century With Information Management, IFAC, New York, 19-32

Business Information systems: The Ball is in the Management Accountants' Court,

Into The 21St Century With Information Management, IFAC, New York, 19-32

Management Accounting and Control: From management of Information to Management of Knowledge,

Into The 21St Century With Information Management, IFAC, New York, 33-46

New developments management control, or the end of accounting as you have known it

Acab Hartman Symposium 3: Management Control, Stichting Hartman Fonds, Rotterdam, 17-33

There is Life after Budgets, or How to Prepare the Enterprise for an Uncertain Future

Preparing Organizations To Manage The Future: An International Overview, IFAC/FMAC, New York

Proceedings

A Conceptual and Operational Delineation of Performance

in Performance Measurement -- Theory and Practice, Center for Business Performance , 1998 , Cambridge (K. Euske)

Contables de gestion : nace una nueva raza

III Congreso International de Costos, Institutos de Contabilidad y Auditoria de Cuentas , 1995 , Madrid

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 , 1994 , Lyon

Du coût de revient au management par les activités

Colloque : De la comptabilité par activités ou réaménagement des processus, HEC Montréal , 1994

Working papers

Corporate Governance : une synthèse de la littérature

Cahier de Recherche du Groupe HEC , 1997

Corporate Governance : une synthèse de la littérature

Cahier de Recherche du Groupe HEC , 1997

Stratégies de luxe

Cahier de Recherche du Groupe HEC , 1990

Toward a Theory of Management Control: Organizational Process Information Economics and Behavioral Approaches

Cahier de Recherche du Groupe HEC , 1980

Scientific 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. Euske)

Which ABC? Accounting Based on Causality Rather Than Activity-Based Costing

European Management Journal, October 1999, vol. 17, n° 5, pp 501-511,

Books

(Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye), adaptation chinoise de Financial Accounting and Reporting - a global perspective

CEIBS Publishing

Financial Accounting and Reporting - a global perspective

Thomson Learning, London

Financial Accounting and Reporting - a global perspective

South-Western Cengage Learning

Financial Accounting and Reporting - a global perspective

Thomson Learning, London

Chapters edited in books

A Conceptual and Operational Delineation of Performance

Business Performance Measurement, A. Neely (Ed.), Cambridge University Press

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

Questoes De Controlo E Gestao, RES Editore LDA, Lisbonne, chap. 3

Créer des situations de sens pour générer la performance : le double rôle du manager

Questions De Contrôle, L. Collins (Ed.), Presses Universitaires de France (PUF), 70-96

Performance Guidance and Management Systems for Foreign Subsidiaries

Mastering Global Business, The Financial Times - FT Pitman Publishing

Proceedings

A Conceptual and Operational Delineation of Performance

in Performance Measurement -- Theory and Practice, Center for Business Performance , 1998 , Cambridge (K. Euske)

Contables de gestion : nace una nueva raza

III Congreso International de Costos, Institutos de Contabilidad y Auditoria de Cuentas , 1995 , Madrid

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 , 1994 , Lyon

Du coût de revient au management par les activités

Colloque : De la comptabilité par activités ou réaménagement des processus, HEC Montréal , 1994

Working papers

Corporate Governance : une synthèse de la littérature

Cahier de Recherche du Groupe HEC , 1997

Corporate Governance : une synthèse de la littérature

Cahier de Recherche du Groupe HEC , 1997

Stratégies de luxe

Cahier de Recherche du Groupe HEC , 1990

Toward a Theory of Management Control: Organizational Process Information Economics and Behavioral Approaches

Cahier de Recherche du Groupe HEC , 1980

Education

  • Doctoral Program, Stanford University - USA
  • MBA, Amos Tuck School of Business Administration - USA

Academic appointments

Academic responsabilities at HEC

  • 2004- Emeritus Professor, Accounting and Management Control HEC Paris
  • 1970-2004 Professor, Accounting and Management Control HEC Paris
  • 1986-1989 Dean for Academic Affairs, Ecole HEC HEC Paris

Scientific Activities

Membership in Academic or Professional Organisation

  • Membre, vice-president de 1986 a 1990 de l'Association Francaise de Comptabilite
  • Member, Institute of Management Accountants
  • Member, Scientific Advisory Board of Normandy Business School, Le Havre-Caen
  • Membre academique du CAM-I, Advanced Management Systems (membre du groupe de travail "Advanced Budgeting" du CAM-I)
  • Member, European Accounting Association
  • Membre de l'Association Canadienne des Comptables Academiques
  • Membre du Comite Terminologie et concepts de comptabilite de gestion du Conseil National de la Comptabilite
  • Member, American Accounting Association (Member of the Subcommittee on Membership Services, 1997-1999)
  • Membre, Scientific Advisory Board to the Chartered Institute of Management Accountant (London, UK)
  • Membre de la Working Party on Controllership and Management Accounting de la Federation des Experts Comptables Europeens
  • 1992-2000 Membre du Financial and Management Accounting Committee de l'International Federation of Accountants (representant de l'OECCA)
  • Membre du CEREDE, a l'ordre des Experts Comptables (President de la commission "Glossaire de comptabilite de gestion")

Editorial activities

  • 1987-1990 Responsable de La Lettre de l'Association Francaise de Comptabilite
  • Membre du Comite Scientifique de Comptabilite Controle Audit
  • Member of the Editorial Board: Management Accounting Review, Finance Controle Strategie
  • Member, Scientific Advisory Board to Bibliotique, the Library of the French Accounting Profession
  • Ad hoc Reviewer: CEMS Review, International Journal of Accounting, Revue Francaise de Gestion, Journal of Scandinavian Management, International Journal of Production Economics
  • 1993-1996 Fondateur et co-responsable de la chronique Comptabilite de Gestion de la Revue Francaise de Comptabilite

  • Conference organisation

  • Main Organizer, Second European Management Control Symposium, Groupe HEC, 9-11 juillet 1992
  • Co-organizer of the EIASM Seminar and Workshop on Japanese Management Accounting, Paris, October 1996.
  • Awards & honors

    • Prix de la Fondation HEC pour le meilleur article 1992
    • 1969 1969 Haskins and Sells Foundation Award for Excellency in Accounting