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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 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

Books

Contrôle de gestion - des outils de gestion aux pratiques organisationnelles

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

Chapters edited in books

Les nouveaux enjeux du contrôle - aspects organisationnels

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

Proceedings

Working papers

Scientific articles

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"), December 1990, pp 876-887,

Books

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

Chapters edited in books

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

Proceedings

Working papers

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

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 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

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