Helene LONING
Associate Professor
Accounting and Management Control

Biography
Hélène Löning received a Ph.D. in Management from HEC in 1994, and her HDR (Habilitation to Supervise PhDs) from Université Paris-Dauphine in 2003. She visited several Universities for longer stays, including the London School of Economics(LSE) and the Leventhal School of Accounting at the University of Southern California (USC).
An ITP alumni, she teaches Managerial & Organizational Accounting issues to a large range and variety of audiences, including undergraduate (MSc, junior & senior), graduate (MBA), Executive MBA, and various executive education programs (including Academic Direction of international program). She has been in charge of several administrative duties at HEC, including Academic Direction of an Executive MS and a Custom Program, Head of Department, Acting Associate Dean for the PhD program, and she is currently the Academic Director of a Grande Ecole Master 2 program/MSc in Accounting & Financial Management.
She has published in various international journals and edited or co-authored several books including "Performance Management & Control" (Dunod, 2016), "Tableaux de bord: Donnez du sens à vos indicateurs" (Revue Fiduciaire Gestion, 2011).
She is currently exploring topics related to Innovation Management, and the Innovation Paradox, with a special emphasis on the challenging role of Finance in the innovation process.
RESEARCH INTERESTS
Innovation management & innovation paradox (how can large corporations and start-ups learn from each other?)
Corporate Venture Capital (CVC)
Organizational learning
Organizational arrangements, structures & practices
Strategic Management Accounting practices
Business Models
Business Performance Management practices, Budgeting practices
Environmental Management Accounting, Carbon Accounting
Control and Corporate Governance practices
Contexts studied: Uncertainty contexts, Innovation contexts, Comparative cultural contexts
Scientific articles
European Management Journal, February 2008, vol. 26, n° 1, pp 11-23, (in coll. with M. Besson, C. Mendoza)
Comptabilité Contrôle Audit, December 2008, vol. 14, pp 113-140, (in coll. with C. DAMBRIN)
Comptabilité Contrôle Audit, December 2004, vol. 2, n° 10, pp 125-154, (in coll. with M. Besson, C. Mendoza)
European Management Journal, December 2002, vol. 20, n° 6, pp 597-609, (in coll. with M. Besson)
Comptabilité Contrôle Audit, March 1995, pp 81-97,
Knjigovodstvo ("Accounting"), December 1990, pp 876-887,
Books
Dunod (in coll. with V. MALLERET, J. MERIC, Y. PESQUEUX)
Dunod (in coll. with A. SOLE, E. CHIAPELLO, Y. PESQUEUX, V. MALLERET, D. MICHEL)
Groupe Revue Fiduciaire (in coll. with C. Mendoza, M.-H. DELMOND, M. Besson, C. Bonnier, O. BRUEL)
Dunod (in coll. with E. CHIAPELLO, A. SOLE, D. MICHEL, V. MALLERET, Y. PESQUEUX)
Dunod
Groupe Revue Fiduciaire (in coll. with M.-H. DELMOND, F. GIRAUD, C. MENDOZA)
Dunod (in coll. with A. SOLE, E. CHIAPELLO, V. MALLERET, Y. PESQUEUX, D. MICHEL)
Dunod
Groupe Revue Fiduciaire (in coll. with C. Mendoza, M.-H. DELMOND, F. Giraud)
Groupe Revue Fiduciaire (in coll. with C. Mendoza, F. Giraud, M.-H. DELMOND)
Chapters in edited books
L'Encyclopédie De La Comptabilité, Du Contrôle Et De L'Audit, B. Colasse (ed.), Editions Economica
L'Art Du Management - Leadership, Performance, Développement Durable, B. Ramanantsoa (Ed.), Pearson Education France, Partie 2 - Chap. 1
L'Art Du Management 3, HEC Paris, Dunod, 184-188
Les Grands Auteurs En Contrôle De Gestion, H. Bouquin (Ed.), Editions Management & Société, 347-366
Questoes De Controlo E Gestao, RES Editore LDA, Lisbonne, chap. 7
Encyclopédie De Comptabilité, Contrôle De Gestion Et Audit, B. Colasse (Ed.), Editions Economica
Questions De Contrôle, L. Collins (Ed.), Presses Universitaires de France (PUF)
Le Contrôle De Gestion, H. Löning, Y. Pesqueux (Eds), Dunod
Le Contrôle De Gestion, H. Löning, Y. Pesqueux (Eds), Dunod
Le Contrôle De Gestion, H. Löning, Y. Pesqueux (Eds), Dunod
Proceedings
Actes du 24e Congrès de l'Association Francophone de Comptabilité (cédérom) , 2003 , Louvain-la-Neuve (M. Besson)
Actes du 15e Congrès de l'Association Française de Comptabilité , 1994 , Paris
Working papers
Cahier de Recherche du Groupe HEC , 2011
Cahier de Recherche du Groupe HEC , 2008
Cahier de Recherche du Groupe HEC , 2008
Cahier de Recherche du Groupe HEC , 2004
Cahier de Recherche du Groupe HEC , 1997
Cahier de Recherche du Groupe HEC , 1996
Scientific articles
European Management Journal, February 2008, vol. 26, n° 1, pp 11-23, (in coll. with M. Besson, C. Mendoza)
Comptabilité Contrôle Audit, December 2008, vol. 14, pp 113-140, (in coll. with C. DAMBRIN)
Comptabilité Contrôle Audit, December 2004, vol. 2, n° 10, pp 125-154, (in coll. with M. Besson, C. Mendoza)
European Management Journal, December 2002, vol. 20, n° 6, pp 597-609, (in coll. with M. Besson)
Books
Dunod (in coll. with V. MALLERET, J. MERIC, Y. PESQUEUX)
Dunod (in coll. with A. SOLE, E. CHIAPELLO, Y. PESQUEUX, V. MALLERET, D. MICHEL)
Groupe Revue Fiduciaire (in coll. with C. Mendoza, M.-H. DELMOND, M. Besson, C. Bonnier, O. BRUEL)
Dunod (in coll. with E. CHIAPELLO, A. SOLE, D. MICHEL, V. MALLERET, Y. PESQUEUX)
Chapters in edited books
L'Encyclopédie De La Comptabilité, Du Contrôle Et De L'Audit, B. Colasse (ed.), Editions Economica
L'Art Du Management - Leadership, Performance, Développement Durable, B. Ramanantsoa (Ed.), Pearson Education France, Partie 2 - Chap. 1
L'Art Du Management 3, HEC Paris, Dunod, 184-188
Les Grands Auteurs En Contrôle De Gestion, H. Bouquin (Ed.), Editions Management & Société, 347-366
Proceedings
Actes du 24e Congrès de l'Association Francophone de Comptabilité (cédérom) , 2003 , Louvain-la-Neuve (M. Besson)
Actes du 15e Congrès de l'Association Française de Comptabilité , 1994 , Paris
Working papers
Cahier de Recherche du Groupe HEC , 2011
Cahier de Recherche du Groupe HEC , 2008
Cahier de Recherche du Groupe HEC , 2008
Cahier de Recherche du Groupe HEC , 2004
Education
Academic appointments
Academic responsabilities at HEC
- 2017-2017 Acting Associate Dean, Director of the HEC Ph.D. Program HEC Paris
- 2004- Associate Professor, Accounting and Management Control HEC Paris
- 1994-2003 Assistant Professor HEC Paris
External Academic Responsabilities
- 2000-2002 Visiting Assistant Professor, Main course: Core concepts of cost and management accounting University of Southern California
Scientific Activities
Membership in Academic or Professional Organisation
- Member, Association Francophone de Comptabilite
- Member, European Accounting Association