Skip to main content
About HEC About HEC Faculty & Research Faculty & Research Master’s programs Master’s programs MBA Programs MBA Programs PhD Program PhD Program Executive Education Executive Education Summer School Summer School HEC Online HEC Online About HEC Overview Overview Who We Are Who We Are Egalité des chances Egalité des chances Career Center Career Center International International Campus Life Campus Life Stories Stories The HEC Foundation The HEC Foundation Faculty & Research Overview Overview Faculty Directory Faculty Directory Departments Departments Centers Centers Chairs Chairs Knowledge Knowledge Master’s programs Master in
Management Master in
programs Dual-Degree
MSc International
Finance MSc International
Masters Specialized
Student Life Student Life Certificates Certificates
MBA Programs MBA MBA EMBA EMBA TRIUM EMBA TRIUM EMBA PhD Program Overview Overview HEC Difference HEC Difference Program details Program details Research areas Research areas HEC Community HEC Community Placement Placement Job Market Job Market Admissions Admissions Financing Financing Summer School Youth Leadership Initiative Youth Leadership Initiative Summer programs Summer programs Admissions Admissions FAQ FAQ HEC Online Overview Overview Degree Program Degree Program Executive certificates Executive certificates MOOCs MOOCs


Associate Professor

Accounting and Management Control

 Profile picture


Afshin Mehrpouya is an associate professor of accounting and management control systems at HEC Paris. Trained as a medical doctor in Iran, Afshin also holds an MBA and PhD in management. His research is broadly in role of performance measurement in transnational governance. He currently studies the construction and use of different calculative knowledge forms such as rankings and ratings in transnational governance regimes. He is a member of the editorial board of Accounting, Organizations and Society. Prior to starting his academic career  Afshin had years of experience in the design of environmental and social rankings and ratings. He has advised a range of development and sustainability related initiatives such as Access to Medicine Index, Aid Transparency Index, Medicines Transparency Alliance,  Access to Nutrition Index and Responsible Mining Index.

Working papers

Transparency in Transational Governance

Cahier de Recherche du Groupe HEC , 2013

Scientific articles

Re-Thinking the CSP-CFP Linkage: Analyzing the Mechanisms Involved in Translating Socially-Responsible Behavior to Financial Performance

Advances in Strategic Management, 2018, vol. 38, pp 227-255, (in coll. with Imran CHOWDHURY)

Performance Measurement in Global Governance: Ranking and the Politics of Variability

Accounting, Organizations and Society, November 2016, vol. 55, pp 12-31, (in coll. with R. SAMIOLO)

Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP”

Accounting, Organizations and Society, July 2015, vol. 44, pp 15-36,

Regulating by ranking? The access to medicine index and the ‘will to perform’

Risk & Regulation Magazine, Winter 2015, pp 12-13, (in coll. with R. SAMIOLO)

Working papers

From God to Markets

Cahier de Recherche du Groupe HEC , 2013

Reconstructing Management Studies as Emancipatory Knowledge: A Conflict-Based Perspective

Cahier de Recherche du Groupe HEC , 2013

Social Responsibility and Market Karma

Cahier de Recherche du Groupe HEC , 2013


  • Ph.D. in Business Administration, ESSEC - France
  • Master of Business Administration, Schulich School of Business, York University - Canada
  • Medical Doctorate, Tehran University of Medical Sciences - Iran

Academic appointments

Academic responsabilities at HEC

  • 2017- Associate Professor, Accounting and Management Control HEC Paris
  • 2011-2017 Assistant Professor HEC Paris
  • 2015- Member of GREGHEC (CNRS) HEC Paris

External Academic Responsabilities

  • 2017- Associate Researcher - Global foresight Stockholm centre for organizational research (SCORE)
  • 2010-2010 Visiting Scholar Center for Analysis of Risk & Regulations (CARR), London School of Economics and Political Sciences

Scientific Activities

Membership in Academic or Professional Organisation

  • European Group for Organization Studies
  • European Accounting Association
  • Academy of Management
  • Consulting for the office of the French Prime Minister in CSR and related topics - Plateforme RSE - France Strategie
  • President of the jury for FIR/PRI Research Prize

Editorial activities

  • October 2017- Member of the editorial board, Accounting, Organizations and Society

  • Conference organisation

  • Member of Research Committee for Critical Perspectives on AccountingMember of Research Committee for Critical Perspectives on Accounting
  • 2013-2013 Member, Organizing Committee, 3rd Global Conference on Transparency Research - HEC Paris
  • 2013-2016 Summer workshop in qualitative methodologies
  • Awards & honors

    Membership in Academic or Professional Organisation

    • 2010 Eurosif (European Sustainable Investments Forum) - Prize for research proposal - Marketization of ethics; does it work? Exploring the scenarios where firms social behavior is not reflected in its market performance