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Helene LONING

Associate Professor

Accounting and Management Control

 Profile picture

Biography

Hélène Löning received a Ph.D. in Management from HEC in 1994, and her HDR (Habilitation to Supervise PhDs) from the University of 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) in 2001 & 2002.

An ITP alumni, she is an enthusiast of active pedagogies - flipped classrooms, co-development workshops, project-based learning, .. - and teaches to a large variety of audiences, including undergraduate (MSc) and graduate (MBA) students, Executive MBAs, and Executive Education programs. She teaches fundamental business courses such as Managerial & Organizational Accounting, but also more advanced and specific topics such as Open Innovation Strategies, or Environmental Accounting & Performance Management. She has also supervised several doctoral students in relation to these topics.

She previously served as the Accounting & Control Department chair, as the Academic Director of ExecEd programs, and as the Acting Associate Dean for the PhD program. In the past decade she has deeply transformed and served as the Academic Director of a Grande Ecole M2/MSc in Accounting, Finance & Management program. 

She has published in various international journals and edited or co-authored several books and textbooks. Her early work focused on the national cultural software of accounting. Rooted both in sociology of organizations and in accounting her further research studies how performance measurement shapes managerial action, behavior, and learning, as well as the embeddedness of accounting technologies in management practices. Her work has focused on highly uncertain contexts: she has worked on innovation performance management systems and studied trust/control mechanisms in entrepreneurial ecosystems or in partnerships between startups and corporate firms. She also has a strong interest in climate finance; she currently explores the drivers and barriers to the adoption of accounting innovation – eg. carbon accounting - by companies, as well as the institutional work and organizational hybridization needed for implementing environmental (and more broadly ESG) accounting technologies. 

RESEARCH INTERESTS

Green Accounting & Performance Management

  • Environmental Management Accounting, Carbon Accounting
  • ESG (Environmental, Social & Governance) metrics and frameworks
  • Standards setting, extra-financial reporting

Innovation & Entrepreneurship

  • Partnerships between corporate firms & startups (Open Innovation), Corporate Venture Capital (CVC)
  • Trust and control mechanisms in entrepreneurial ecosystems
  • Entrepreneurial/innovation performance management methods (Lean Startup)
  • Organizational arrangements, structures & practices promoting innovation and organizational learning

Strategic Management Accounting practices
Business Performance Management practices, Budgeting practices

Contexts studied: Uncertainty contexts, Innovation contexts, Comparative cultural contexts

 

Scientific articles

Sticking together under pressure: The risk-sharing approach and trust-building in sales management

European Management Journal, February 2008, vol. 26, n° 1, pp 11-23, (in coll. with M. Besson, C. Mendoza)

Systèmes de contrôle interactifs et théories de l'apprentissage : une relecture des travaux de R.Simons à l'aune des théories piagétiennes

Comptabilité Contrôle Audit, february, 3 2008, vol. 3, n° 14, pp 113-140, (in coll. with C. DAMBRIN)

Les directeurs commerciaux face au processus budgétaire

Comptabilité Contrôle Audit, february, 3 2004, vol. 2, n° 10, pp 125-154, (in coll. with M. Besson, C. Mendoza)

Can the distribution channels explain differences in marketing and sales performance measurement systems?

European Management Journal, february, 3 2002, vol. 20, n° 6, pp 597-609, (in coll. with M. Besson)

A la recherche d'une culture européenne en comptabilité et contrôle de gestion

Comptabilité Contrôle Audit, March 1995, pp 81-97,

Preliminary findings on the role of accounting and management information systems in different management styles and different national contexts

Knjigovodstvo ("Accounting"), february, 3 1990, pp 876-887,

Books

Performance Management and Control

Dunod (in coll. with V. MALLERET, J. MERIC, Y. PESQUEUX)

Contrôle de gestion - des outils de gestion aux pratiques organisationnelles

Dunod (in coll. with A. SOLE, E. CHIAPELLO, Y. PESQUEUX, V. MALLERET, D. MICHEL)

Tableaux de bord : Donnez du sens à vos indicateurs

Groupe Revue Fiduciaire (in coll. with M. Besson, C. Mendoza, M.-H. DELMOND, C. Bonnier, O. BRUEL)

Contrôle de gestion - des outils de gestion aux pratiques organisationnelles

Dunod (in coll. with E. CHIAPELLO, A. SOLE, D. MICHEL, V. MALLERET, Y. PESQUEUX)

Le contrôle de gestion : organisation et mise en oeuvre (Ed.)

Dunod

Tableaux de bord et balanced scorecards

Groupe Revue Fiduciaire (in coll. with M.-H. DELMOND, F. GIRAUD, C. MENDOZA)

Contrôle de gestion - des outils de gestion aux pratiques organisationnelles

Dunod (in coll. with A. SOLE, E. CHIAPELLO, V. MALLERET, Y. PESQUEUX, D. MICHEL)

Le contrôle de gestion : organisation et mise en oeuvre (Ed.)

Dunod

Tableaux de bord et balanced scorecards

Groupe Revue Fiduciaire (in coll. with F. Giraud, C. Mendoza, M.-H. DELMOND)

Tableaux de bord pour managers

Groupe Revue Fiduciaire (in coll. with C. Mendoza, F. Giraud, M.-H. DELMOND)

Chapters in edited books

Cultures nationales et contrôle de gestion

L'Encyclopédie De La Comptabilité, Du Contrôle Et De L'Audit, B. Colasse (ed.), Editions Economica

Les enjeux cachés de la mesure de la performance

L'Art Du Management - Leadership, Performance, Développement Durable, B. Ramanantsoa (Ed.), Pearson Education France, Partie 2 - Chap. 1

Faut-il "tuer" le budget dans les entreprises ?

L'Art Du Management 3, HEC Paris, Dunod, 184-188

La contribution de Geert Hosftede à la recherche en contrôle de gestion

Les Grands Auteurs En Contrôle De Gestion, H. Bouquin (Ed.), Editions Management & Société, 347-366

Universal ou local ? A problematica intercultural do controlo de gestao, traduction de "Universal ou local ? la problématique interculturelle du contrôle de gestion", in Questions de contrôle, 1999, PUF

Questoes De Controlo E Gestao, RES Editore LDA, Lisbonne, chap. 7

Cultures nationales et contrôle de gestion

Encyclopédie De Comptabilité, Contrôle De Gestion Et Audit, B. Colasse (Ed.), Editions Economica

Universel ou local ? La problématique interculturelle du contrôle de gestion

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

Introduction

Le Contrôle De Gestion, H. Löning, Y. Pesqueux (Eds), Dunod

La démarche OVAR

Le Contrôle De Gestion, H. Löning, Y. Pesqueux (Eds), Dunod

Les centres de responsabilité

Le Contrôle De Gestion, H. Löning, Y. Pesqueux (Eds), Dunod

Proceedings

Systèmes de contrôle marketing et stratégies de distribution : la mise en évidence du facteur environnemental par une étude exploratoire

Actes du 24e Congrès de l'Association Francophone de Comptabilité (cédérom) , 2003 , Louvain-la-Neuve (M. Besson)

Culture européenne ? entre diversité et intégration

Actes du 15e Congrès de l'Association Française de Comptabilité , 1994 , Paris

Working papers

Une étude empirique sur les débats et conflits lors de lélaboration du budget

Cahier de Recherche du Groupe HEC , 2011

Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers

Cahier de Recherche du Groupe HEC , 2008

R. Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance

Cahier de Recherche du Groupe HEC , 2008

Using projective techniques to further understanding of the RAPM-PEU relationship evidence from the experience of marketing & sales managers

Cahier de Recherche du Groupe HEC , 2004

La mesure et le pilotage de la performance des actions commerciales et marketing

Cahier de Recherche du Groupe HEC , 1997

Example of a Method for the Better Understanding of the Cultural Differences in Accounting Practices: Text Analysis and a Comparative Study Between French and British managers

Cahier de Recherche du Groupe HEC , 1996

Case Studies

Scientific articles

Sticking together under pressure: The risk-sharing approach and trust-building in sales management

European Management Journal, February 2008, vol. 26, n° 1, pp 11-23, (in coll. with M. Besson, C. Mendoza)

Systèmes de contrôle interactifs et théories de l'apprentissage : une relecture des travaux de R.Simons à l'aune des théories piagétiennes

Comptabilité Contrôle Audit, february, 3 2008, vol. 3, n° 14, pp 113-140, (in coll. with C. DAMBRIN)

Les directeurs commerciaux face au processus budgétaire

Comptabilité Contrôle Audit, february, 3 2004, vol. 2, n° 10, pp 125-154, (in coll. with M. Besson, C. Mendoza)

Can the distribution channels explain differences in marketing and sales performance measurement systems?

European Management Journal, february, 3 2002, vol. 20, n° 6, pp 597-609, (in coll. with M. Besson)

Books

Performance Management and Control

Dunod (in coll. with V. MALLERET, J. MERIC, Y. PESQUEUX)

Contrôle de gestion - des outils de gestion aux pratiques organisationnelles

Dunod (in coll. with A. SOLE, E. CHIAPELLO, Y. PESQUEUX, V. MALLERET, D. MICHEL)

Tableaux de bord : Donnez du sens à vos indicateurs

Groupe Revue Fiduciaire (in coll. with M. Besson, C. Mendoza, M.-H. DELMOND, C. Bonnier, O. BRUEL)

Contrôle de gestion - des outils de gestion aux pratiques organisationnelles

Dunod (in coll. with E. CHIAPELLO, A. SOLE, D. MICHEL, V. MALLERET, Y. PESQUEUX)

Chapters in edited books

Cultures nationales et contrôle de gestion

L'Encyclopédie De La Comptabilité, Du Contrôle Et De L'Audit, B. Colasse (ed.), Editions Economica

Les enjeux cachés de la mesure de la performance

L'Art Du Management - Leadership, Performance, Développement Durable, B. Ramanantsoa (Ed.), Pearson Education France, Partie 2 - Chap. 1

Faut-il "tuer" le budget dans les entreprises ?

L'Art Du Management 3, HEC Paris, Dunod, 184-188

La contribution de Geert Hosftede à la recherche en contrôle de gestion

Les Grands Auteurs En Contrôle De Gestion, H. Bouquin (Ed.), Editions Management & Société, 347-366

Proceedings

Systèmes de contrôle marketing et stratégies de distribution : la mise en évidence du facteur environnemental par une étude exploratoire

Actes du 24e Congrès de l'Association Francophone de Comptabilité (cédérom) , 2003 , Louvain-la-Neuve (M. Besson)

Culture européenne ? entre diversité et intégration

Actes du 15e Congrès de l'Association Française de Comptabilité , 1994 , Paris

Working papers

Une étude empirique sur les débats et conflits lors de lélaboration du budget

Cahier de Recherche du Groupe HEC , 2011

Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers

Cahier de Recherche du Groupe HEC , 2008

R. Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance

Cahier de Recherche du Groupe HEC , 2008

Using projective techniques to further understanding of the RAPM-PEU relationship evidence from the experience of marketing & sales managers

Cahier de Recherche du Groupe HEC , 2004

Case Studies

Education

  • Habilitation a diriger des recherches (Qualified Research Supervisor), Accounting Management Control, Université Paris Dauphine - France
  • Doctorat en Sciences de Gestion (Ph.D. in Accounting), HEC Paris - France
  • DEA de Methodes Scientifiques de Gestion, Université Paris Dauphine - France
  • "Research Fee Student" Accounting Finance Department, London School of Economics & Political Science - United Kingdom
  • HEC Diploma (Master Degree in Management), HEC Paris - France

Academic appointments

Academic Responsibilities 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 Responsibilities

  • 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

Editorial activities

  • 1991-1999 National Editor (France), Management Committee of the European Accounting Review
  • Reviewer, Comptabilite-Controle-Audit, European Management Journal

  • Conference organisation

  • 1991-1991 Organisation du congrès de l'Association Française de Comptabilité, Groupe HEC