Frédéric Pourtier

Head of the ERECCA team


The team works in several key areas which structure the research field in Accounting and Audit.

  • Accounting and financial reporting, non-financial reporting (including CSR), its links to standards, corporate communication strategies and their impacts.
  • Value creation, company and intangible asset evaluation.
  • Steering, regulation and audit (legal, organizational and in-house), including the sector of public management.

Some of the themes developed by its members around CSR reporting and accountability, the promotion of wine estates and information systems are linked to IRGO’s strategic topics, i.e. CSR, Digital Science and Wine.


The team has set four main aims:

  • Assist in the production and the scientific promotion of its members.
  • Build a corpus of pooled academic knowledge by consolidating and ensuring knowledge transfer between its members in theoretical, methodological and epistemological fields.
  • Develop transversal exchange with other teams and topic areas (in particular with IRGO teams).
  • Enrich its exploration of professionals’ experience.


The team meets 7 times per year. Operations are collaborative and based on the presentation of projects or articles conducted and evaluated along the principle of rapporteurs, like at conferences. These “workshop” sessions are interspersed with “guest” sessions on a chosen theme, moderated by lecturer-researchers from other teams or professionals.

Outreach and projects

The team routinely takes part in conferences held by the AFC (Francophone Accounting Association), the EAA (European Accounting Association), Accounting & Audit workshops, and conferences organized by the International Association for Research in Public Management (AIRMAP). It also participates in events held by the French Finance Association (AFFI), the AAIG (International Academic Association for Governance), EGOS and ADERSE (French Academic Association for CSR).

It has published articles in, among others, Comptabilité Contrôle Audit, Finance Contrôle Stratégie, Critical Perspectives on Accounting, International Journal of Auditing, Management International, Recherche en Sciences de gestion, Management et Avenir, Public Money & Management, or Financial and Accountability Management.

It is also working on two projects funded by the ANC (Accounting Standards Body) and hosts PhD students.

Lastly, it is highly active in the Accounting & Audit and Chartered Accounting sectors.

Professor :

Pascal Barneto
Christian Prat dit Hauret
Frédéric Pourtier    

Lecturer :
Pamela Baillette
Frédérique Bardinet
Elisabeth Bertin
Anne-Laure Farjaudon
Marine Portal

Associate professor HDR :  
Serge Valant Gandja
Michel Legain
Frédéric Zahm  

Associate researcher HDR :
Stéphane Ouvrard

PhD Students :

Pascal Barneto, thesis director :
Ilias Annaoui,
Guillaume Plaisance (co-director Elisabeth Bertin),
Yuan Feng (co-director Gérard Hirigoyen).
Mélanie Wasilewski.

Frédéric Pourtier, thesis director :  
Véronique Darmendrail.

Christian Prat dit Hauret, thesis director :  
Meriem Gharbi (en co-director Gérard Hirigoyen).