A 4 x 4 Matrix: What Went Into it and How it Made International Development as we Know it?
Most international development agencies and non-governmental organizations (NGOs) have some experience planning and evaluating projects using the Logical Framework matrix. Professors of Accounting Daniel Martinez (HEC Paris) and David Cooper (University of Alberta) traced the managerial traditions that informed this visual instrument and the implications this has for international development.
Digitalization and Talent Attraction at the Big 4
HEC Paris Professor Hélène Löning shares insights on disruption in the way the four well-known auditing and consulting firms, or "Big 4", perform auditing, recruit and manage careers. In her view, the Big 4 and other consulting firms will have to take account of the new generations's expectations to find the skills and talents needed to add value and bring solutions to their clients.
Clinical Trial Transparency is Good for Public Health... and for Investors
When it comes to life-saving – but also potentially risky – drugs, there is no such thing as too much information. Increasing transparency about clinical trials benefits public health, as a study of US regulation in the pharmaceutical sector shows. The three researchers behind this innovative study argue that transparency and public scrutiny also bring benefits to the investors of pharmaceutical companies.
Can we Trust Credit Rating Agencies to Detect Accounting Fraud?
Do credit rating agencies detect accounting fraud? Pepa Kraft of HEC Paris, with Allen Huang and Shiheng Wang of Hong Kong University of Science and Technology share their research findings to actually understand the role of credit rating agencies in detecting fraud.
cascad: A new certifying organization to help double-check scientific results
While scientific findings need to be assessed by peers and journal referees, the confidentiality of original data often makes the process arduous. An accredited organization launched by Christophe Pérignon (HEC Paris) and colleagues with access to the original research data can now ensure reproducibility of results. This not only promises huge gains in time and effort for researchers but will also shore up trust in scientific results.
Using mini cases to facilitate the learning in Management Accounting
In this mini article, Véronique Malleret, HEC Emeritus Professor of Accounting and Management Control, talks about business case study “5 short cases in Management Accounting - Full Cost Methods”, top case in Accounting & Control (CCMP 2017), for which she received the prize for the best mini cases in 2017. Professor Malleret was also the winner of the HEC Foundation best article Prize in 1995 and of the David Solomon Prize for her article in Management Accounting Research in 2004. Interview below.
Colorado: When Cannabis Has Created Its Own Market
One is reminded of just how much has changed since the decades-long "War on Drugs" when walking past the brightly colored marijuana dispensaries in downtown Denver, each filled with a dizzying array of products—not just the flower or bud that one typically expects, but oils, resins, infused drinks and candies, as well as patches and creams. This is only made possible because residents in the state of Colorado, as in other states, have voted in favor of legalizing the cultivation and sale of cannabis for medical and recreational uses in 2000 and 2012 respectively. These ballot measures have set off what is often described as Colorado’s “green rush”: a wave of entrepreneurial activities to transform and to bring to market those practices that were for decades operated in the shadows of illegality. Researchers have been studying the emergence of this new market.