Accounting – Control – Auditing Team Research

Themes

The team carries out work in several areas that structure the field of ACA (Accounting Control Audit) research:

Financial and non-financial reporting, international standards and governance
Management, control and auditing, including in specific contexts (NPOs, public administrations, cultural organisations, etc.)
Sociological and critical approaches to accounting, control and auditing

Some of the themes developed by its members also concern cross-cutting issues related to the IRGO’s areas of research:

CSR: global performance, ecological transition, social dialogue
Digital: blockchain, cybersecurity

Team members use a variety of methodologies, both quantitative (econometric models, etc.) and qualitative (textual analyses, semi-structured interviews, etc.).

Director
Emmanuelle NEGRE

Objectives

The team has set itself three main objectives:

To help produce and promote the scientific work of its members and support them in their dissemination activities
To develop exchanges with other IRGO teams and departments, as well as with national and international researchers working on related topics or with theoretical and/or methodological expertise that can consolidate the team’s knowledge
To contribute to the enrichment of professional practices and current societal debates.

How it works

The team generally meets once a month. It works in a collaborative way and is based on presentations of research work in progress or articles by members of the team. These “workshop” sessions are interspersed with “guest” sessions where lecturer-researchers from outside the team come in to lead a seminar on a chosen theme, theory or methodology of interest to the team. Each year, a workshop is also devoted to the presentation of doctoral students’ thesis progress reports..

Influence and projects

The team regularly participates in leading Management Science conferences, both nationally (AFC, AFFI, AAIG, AIMS, ADERSE and AIRMAP conferences) and internationally (EAA and EGOS conferences).

Its members publish in national and international journals such as Accounting in Europe, Comptabilité Contrôle Audit, Critical Perspectives on Accounting, International Journal of Public Administration, Journal of Applied Accounting Research, Revue Française de Gestion and Sustainability Accounting Management and Policy Journal.

The team regularly works on research projects funded by the Autorité des Normes Comptables (ANC) and frequently organises scientific events (AFC conference in 2022, ADERSE conference in 2024).