Daniel E MARTINEZ AHLOY

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.