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Daniel E MARTINEZ AHLOY

Associate Professor

Accounting and Management Control

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Biography

Daniel Martinez, Ph.D., is an Associate Professor of Accounting and Management Control at HEC Paris. His research focuses on how accounting information systems are involved in shaping organizations, markets, and social movements. His work has delved into accounting and accountability practices within international development NGOs and social movement organizations, drawing from extensive fieldwork in Guatemala and El Salvador. Additionally, he has conducted research in Colorado, USA, to investigate how accounting is implicated in the creation of markets for contested commodities, such as legal cannabis. He has authored and co-authored book chapters and articles published in Critical Perspectives on Accounting, Accounting, Organizations, and Society, European Accounting Review, Journal of Business Ethics, and VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations. His work has also been featured in publications such as Forbes, Risk & Regulation, Briarpatch, and Canadian Dimension. He is an associate editor of Critical Perspectives on Accounting and serves on the editorial board of Accounting, Organizations, and Society.

Daniel has taught courses in management accounting and control, qualitative research methods, and the philosophy of science for MBA, PhD, and Grande École programs. His teaching in management accounting and control emphasizes interactive learning based on real-world examples to introduce, and reflect on, the performance measurement techniques commonly used by managers today to steer an organization and execute strategy.

Scientific articles

The Tacit Pull of Fit: Accounting's Mundane Objects and the Everyday Aesthetics of Mediation

Contemporary Accounting Research, Forthcoming, (in coll. with D. CRVELIN)

Coordinating assemblages: accounting for a novel disaster

Accounting, Auditing and Accountability Journal, December 2024, vol. 37, n° 9, pp 390-420, (in coll. with M. Sargiacomo, S. Servalli, A. Gitto, A. D'Andreamatteo)

Language was always a companion of the empire (editorial)

Critical Perspectives on Accounting, December 2024, vol. 100, n° 102753, (in coll. with J. Husillos, C. Larrinaga)

Accounting in (direct) action: Prefiguring emancipation in accounting research

Critical Perspectives on Accounting, June 2023, vol. 93, n° 102476, (in coll. with D. Himick)

Accounting and the territorialization of markets: a field study of the Colorado cannabis market

Accounting, Organizations and Society, October 2022, vol. 102, n° 101351, (in coll. with D. PFLUEGER, T. PALERMO)

Seeing Through the Logical Framework

Voluntas, December 2020, vol. 31, pp 1239-1253, (in coll. with D. J. Cooper)

Assembling performance measurement through engagement

Accounting, Organizations and Society, October 2019, vol. 78, n° 101052, pp 1-22, (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

Scientific articles

Coordinating assemblages: accounting for a novel disaster

Accounting, Auditing and Accountability Journal, December 2024, vol. 37, n° 9, pp 390-420, (in coll. with M. Sargiacomo, S. Servalli, A. Gitto, A. D'Andreamatteo)

Language was always a companion of the empire (editorial)

Critical Perspectives on Accounting, December 2024, vol. 100, n° 102753, (in coll. with J. Husillos, C. Larrinaga)

Accounting in (direct) action: Prefiguring emancipation in accounting research

Critical Perspectives on Accounting, June 2023, vol. 93, n° 102476, (in coll. with D. Himick)

Accounting and the territorialization of markets: a field study of the Colorado cannabis market

Accounting, Organizations and Society, October 2022, vol. 102, n° 101351, (in coll. with D. PFLUEGER, T. PALERMO)

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

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 Responsibilities at HEC

  • 2022- Department Head, Accounting and Management Control HEC Paris
  • 2018- Associate Professor HEC Paris

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