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Michel LEBAS

Emeritus Professor

Accounting and Management Control

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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

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,

Chapters edited in books

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


  • 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