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Daniel E. MARTINEZ AHLOY

Associate Professor

Accounting and Management Control

 Profile picture

Biography

Daniel Martinez, Ph.D., is an Associate Professor of accounting and management control at HEC Paris. His research examines how accounting representations are implicated in the arrangement of organizations, technologies, and aspirations. He employs qualitative methods to examine accounting and accountability practices 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 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 appeared in publications such as Forbes, Risk & Regulation, Briarpatch, and Canadian Dimension. He is part of the editorial boards of Accounting, Organizations, and Society and Critical Perspectives on Accounting.

Daniel has taught courses in management accounting and control, qualitative research methods, and philosophy of science for the MBA, Ph.D., and Grande École programs.

Scientific articles

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: International Journal of Voluntary and Non-Profit Organizations, 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)

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)

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)

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 D. Neu, J. Everett)

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

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: International Journal of Voluntary and Non-Profit Organizations, 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)

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
  • 2012-2018 Assistant Professor HEC Paris
  • 2012- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris HEC Paris

External Academic Responsibilities

  • 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