Samuel Sponem holds the CPA International Research Chair in Management Control and is an associate professor at HEC Montréal. After studying at ENS Cachan (École normale supérieure de Cachan), he went on to get a PhD in Management Sciences from Paris-Dauphine University. He was an assistant professor at the Conservatoire national des arts et métiers in Paris before joining HEC Montréal’s faculty in 2010.
His teaching and research interests focus primarily on the use, dissemination and impacts of management control tools—namely the use of budgets and performance measurement tools in large organizations—demonstrating both the wide array of practices as well as the unexpected roles such devices sometimes play. He also studied the roles of management control and performance measurement tools in community, creative and academic settings as well as the place and role of management controllers.
His works have led to publications in peer-reviewed journals (Comptabilité – Contrôle – Audit, Critical Perspectives on Accounting, European Accounting Review, Journal of Applied Accounting Research, Management Accounting Research, Nonprofit and Voluntary Sector Quarterly, Organization Studies, Politiques & management public), professional journals or for the general public (Revue Française de Comptabilité, JurisAssociation, Économie et Management) as well as chapters in various books.
Involved in pedagogy and in the transfer of knowledge to practitioners and citizens, he teaches management accounting, including at the MBA and Ph.D. programs, and coordinated with Anne Pezet the book Petit bréviaire des idées reçues en management.