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Daniel MARTINEZ AHLOY

Associate Professor

Accounting and Management Control

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Biography

Daniel Martinez's current research examines the uses and effects of management and accounting controls in Non-Governmental Organizations (NGOs) that work in the area of international development. He is also involved in projects that examine (a) how firms use accounting information to manage the riskiness of pension funds and (b) how accounting is implicated in the creation of markets for contested commodities, such as cannabis. He has authored and co-authored articles published in Critical Perspectives on Accounting; European Accouting ReviewJournal of Business Ethics; and Accounting, Organizations, and Society.  He teaches management accounting and control for the MBA, PhD, and Grande Ecole programs.    

Scientific articles

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)

Scientific articles

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,

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