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Daniel MARTINEZ AHLOY

Associate Professor

Accounting and Management Control

martinez@hec.fr
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Biography

Daniel Martinez's research examines accounting and management control practices and devices in international development NGOs and social movements organizations in Guatemala and El Salvador. More recently he has conducted field research in the US state of Colorado to examine how accounting is implicated in the creation of markets for contested commodities, such as legal cannabis. He has authored and co-authored articles published in Accounting, Organizations, and Society; Critical Perspectives on Accounting; European Accounting Review; and Journal of Business Ethics.  He teaches management accounting and control for the MBA, PhD, and Grande Ecole programs. 

Scientific articles

Seeing Through the Logical Framework

Voluntas: International Journal of Voluntary and Non-Profit Organizations, Forthcoming, (in coll. with D. J. Cooper)

Assembling performance measurement through engagement

Accounting, Organizations and Society, October 2019, vol. 78, pp 101052, (in coll. with David COOPER)

Assembling international development: Accountability and the disarticulation of a social movement

Accounting, Organizations and Society, February 2017, vol. 63, pp 6-20, (in coll. with DAVID COOPER)

Constructing, Contesting, and Overloading: A Study of Risk Management Framing

European Accounting Review, 2017, vol. 26, n° 4, pp 703-728, (in coll. with M. BRIVOT, D. HIMICK)

Accounting and networks of corruption

Accounting, Organizations and Society, August 2013, vol. 38, n° 6-7, pp 505-524, (in coll. with D. Neu, J. Everett, A. Rahaman)

Beyond disciplinary enclosures: Management control in the society of control

Critical Perspectives on Accounting, 2011, vol. 22, n° 2, pp 200-211,

Multi-stakeholder labour monitoring organizations: Egoists, instrumentalists, or moralists?

Journal of Business Ethics, 2008, vol. 81, pp 117-142, (in coll. with J. Everett, D. Neu)

Chapters in edited books

Thinking Infrastructure and the Organization of Markets: The Creation of a Legal Market for Cannabis in Colorado

Thinking Infrastructures, M. Kornberger, G. C. Bowker, J. Elyachar, A. Mennicken, P. Miller, J. Randa Nucho, N. Pollock, Emerald Group Publishing Limited, 62, 233-253

Thinking Infrastructure and the Organisation of Markets: The Creation of a Legal Market for Cannabis in Colorado

Research In The Sociology Of Organizations, Emerald Group Publishing Limited

Scientific articles

Assembling performance measurement through engagement

Accounting, Organizations and Society, October 2019, vol. 78, pp 101052, (in coll. with David COOPER)

Assembling international development: Accountability and the disarticulation of a social movement

Accounting, Organizations and Society, February 2017, vol. 63, pp 6-20, (in coll. with DAVID COOPER)

Constructing, Contesting, and Overloading: A Study of Risk Management Framing

European Accounting Review, 2017, vol. 26, n° 4, pp 703-728, (in coll. with M. BRIVOT, D. HIMICK)

Accounting and networks of corruption

Accounting, Organizations and Society, August 2013, vol. 38, n° 6-7, pp 505-524, (in coll. with D. Neu, J. Everett, A. Rahaman)

Chapters in edited books

Thinking Infrastructure and the Organization of Markets: The Creation of a Legal Market for Cannabis in Colorado

Thinking Infrastructures, M. Kornberger, G. C. Bowker, J. Elyachar, A. Mennicken, P. Miller, J. Randa Nucho, N. Pollock, Emerald Group Publishing Limited, 62, 233-253

Thinking Infrastructure and the Organisation of Markets: The Creation of a Legal Market for Cannabis in Colorado

Research In The Sociology Of Organizations, Emerald Group Publishing Limited

Education

  • Ph.D. in Accounting, University of Alberta - Canada
  • M.A. in Resources and the Environment, University of Calgary - Canada
  • B.A. in Political Science and International Relations, University of Calgary - Canada

Academic appointments

Academic responsabilities at HEC

  • 2018- Associate Professor HEC Paris
  • 2012-2018 Assistant Professor HEC Paris
  • 2012- Member of GREGHEC (CNRS) HEC Paris

External Academic Responsabilities

  • 2010-2012 Instructor University of Alberta
  • 2008-2012 Teaching Assistant University of Alberta

Scientific Activities

Editorial activities

  • Ad-hoc Reviewer for Accounting, Organizations, and Society; Critical Perspectives on Accounting; Accounting, Auditing Accountability Journal; Scandinavian Journal of Management; Ephemera: Theory Politics in Organization