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Michel LEBAS

Emeritus Professor

Comptabilité-Contrôle de Gestion

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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

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,

Du coût de revient au management par les activités

Revue Française de Comptabilité, July-August 1994, n° 258, pp 45-51,

Ergonomie organisationnelle : le rôle des techniques de gestion

Performances Humaines et Techniques, September 1994, pp 14-20,

Management Accounting in France: Past Tradition and Current Practise

European Accounting Review, 1994, vol. 3, n° 3,

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,

Evolution d'un système d'information de gestion : un exemple

Revue Française de Comptabilité, February 1993, n° 242, pp 56-60,

Performance Management in an International Setting

Management Accounting Research, December 1993, vol. 4, n° 4, pp 275-300,

Comptabilité analytique basée sur les activités, analyse et gestion des activités

Revue Française de Gestion Industrielle, 1992, n° 4, pp 59-86,

Books

Comptabilité analytique de gestion

Nathan, Paris

Gestion informatique de la production et des stocks

Editions Weka, Paris

Glossaire d'anglais comptable

Longman, Paris

La gestion informatique de la production et des stocks

Editions Weka, Paris

Chapters edited in books

Budget Control

International Encyclopedia Of Business And Management, Malcom Waener, Editor, International Thomson Business Press

Management Accounting PractiseFrance

Management Accounting: European Perspectives, A. Bihmani (Ed.), Oxford University Press

Méthode ABC - comptabilité par activités, ou Activity Based Costing, ou comptabilité à base de causes

10 Outils Clés Du Management, ouvrage collectif, Les Presses du Management / Les Editions du Go, 204-23

Performance : mesure et management. Faire face à un paradoxe

Traité D'Ergonomie, ouvrage collectif, Editions Octares Entreprises

Performance Management Supportthe Small and Medium-sized Enterprise: A Challenge for the Accountant

Performance Management In Small Business, IFAC, New York, 43-52

Financial Management as Management of People

A View Of Tomorrow: The Senior Financial Officer In The Year 2005, International Federation of Accountants, New York, 41-50

Management Accounting: the Challenges of the Next Decade

A View Of Tomorrow: Management Accountancy In The Year 2004, International Federation of Accountants, New York, 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),

Strumenti Contabili E Stastistici Per Il Controllo Di Gestione, F. Favotto (ed), CLEUP, Padova

Proceedings

Le contrôle de gestion mode d'apprentissage du management

Congrès Annuel de l'Association Française de Comptabilité , 1992 , Bordeaux (M. Fiol)

Le management de la performance en milieu industriel : une étude terrain

Congrès Annuel de l'Association Française de Comptabilité , 1992 , Bordeaux (K. Euske, C. McNair)

Management of Performance in an Industrial Setting: a Survey of Current Practice

Second European Management Control Symposium , 1992 , Jouy en Josas (K. Euske, C. McNair)

Comptabilité d'activité et nouvelles formes d'organisation technologiques

11e Congrès de l'Association Française de Comptabilité , 1990 , St Maur

Scientific articles

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,

Books

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

Chapters edited in books

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

Proceedings

Le contrôle de gestion mode d'apprentissage du management

Congrès Annuel de l'Association Française de Comptabilité , 1992 , Bordeaux (M. Fiol)

Le management de la performance en milieu industriel : une étude terrain

Congrès Annuel de l'Association Française de Comptabilité , 1992 , Bordeaux (K. Euske, C. McNair)

Management of Performance in an Industrial Setting: a Survey of Current Practice

Second European Management Control Symposium , 1992 , Jouy en Josas (K. Euske, C. McNair)

Comptabilité d'activité et nouvelles formes d'organisation technologiques

11e Congrès de l'Association Française de Comptabilité , 1990 , St Maur

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