Expert Reports

The CPA International Research Chair in Management Control wants to bridge the gap between theoretical knowledge and the reality of organizations. Its network of partner organizations provides highly diversified and fertile research grounds for researchers and students who want to adapt existing management knowledge and tools or develop new ones to solve complex problems experienced by organizations.

In addition to the roundtables organized by the Chair, such field experiences help management control practices evolve through, among other things, the dissemination of previously unpublished knowledge in popularized form and teaching materials that are relevant and current, and reflect the needs of organizations.

Organizations who wish to be informed of the Chair’s activities and collaborate in our work by welcoming interns or taking part in our comparative studies or particular roundtables can contact us.

2021 – Le coût des services d’hébergement des personnes âgées au Québec

Samuel Sponem, professor at HEC Montréal and holder of the CPA International Research Chair in Management Control, participated in this project as the principal investigator. This report was written by the Pôle santé HEC Montréal for the Commissaire à la santé et au bien-être (CSBE). It is intended to support the CSBE’s approach to the special mandate on the performance of care and services for seniors in the context of the COVID-19 pandemic.

Report :

Pôle Santé (2021). Le coût des services d’hébergement des personnes âgées au Québec. Récupéré le 12 mai 2021 deût_hébergement_aînés_Pôle_santé_HEC_Montréal.pdf

2019 – Guide to the CPA Profession in the Digital Age

Samuel Sponem, professor at HEC Montréal and holder of the CPA International Research Chair in Management Control, and Camille Grange, professor at HEC Montréal, participated in the creation of the Guide to the CPA Profession in the Digital Age. This project was led by the Quebec CPA Order in order to shed light on the challenges and opportunities related to new technologies.


Quebec CPA Order (2019). Guide to the CPA Profession in the Digital Age. September 8, 2020 from

2018 – Accounting Definition(s) of Performance. A Study of the Presentation and Explanation Work of CFOs

Expert Report:

Jerman, L. et Sponem, S. (2018). Définition(s) comptables(s) de la performance. Une étude du travail de présentation et d’explication des directeurs financiers.

2017 – The Role of Controllers and CFOs in Managing IT Projects: Coping with Digital Transformations

Symposium, Avril 7, 2017(co-organized with HEC Montréal’s Executive Education and the Québec CPA Order)

Panel 1:

Conduite des projets informatiques de transformation numérique. Retours d’expérience
By Samuel Sponem, HEC Montréal
-Benoit Guilbault, Chief Information Officer, TC Transcontinental
-Yvan Joyal, CPA, CA, Chief Financial Officer, Sobeys’ Québec
-Katia Marquier, CPA, CA, Vice President Finance and Administration, Oceanpath
-Hugues Talbot, M.Sc., CPA, CMA, President, Stratevo Consulting

Panel 2:

Les impacts de la révolution numérique sur la fonction comptable et financière – Services hébergés, applications, Big Data, objets connectés et blockchain
By Samuel Sponem, HEC Montréal
-Vincent Gauthier, Founder, Made in Blockchain – Trustmaker
-Camille Grange, PhD, Assistant Professor, Academic Supervisor – DESS in E-Business, Co Director – MSc in E-Commerce, HEC Montréal
-Carl Robillard, MSc, CPA, CMA, Vice-President, Business Development, Emyode
-Michel Vézina, PhD, CPA, CA, Professor, HEC Montréal

Expert Report:

Mohanna, D., Sponem, S. et Grange, C. (2017). Analyse comparative : Le rôle des contrôleurs et chefs des finances dans le pilotage des projets TI. HEC Montréal : Chaire internationale CPA de recherche en contrôle de gestion, CICPA 16-02. ISSN : 2291 – 1596.

2016 – CFO’s & Finance Executives. Reconciling conformity requirements vs. Strategic Leadership (Les rôles des chefs des finances. Concilier exigences de conformité et leadership) stratégique


Description, program et presentations (French)

Les bonnes pratiques des chefs des finances et contrôleurs performants
by Samuel Sponem (Chairholder – CPA International Research Chair in Management Control, HEC Montreal)
Les exigences de la gouvernance, leurs impacts sur le travail du gestionnaire de finance et des contrôleurs
by Stéphane Arsenault (CPA, CA – CFO, Heroux-Devtek) and Lambert Jerman (Ph. D. – Assistant Professor, HEC Montreal
Panel : les nouvelles tendances dans le domaine de l’organisation du domaine de la fonction finance
Hugues Boisvert (Ph. D., FCPA – Professeur titulaire, HEC Montréal), Stéphane Gaouette (CPA, CA – President, DECIMAL), Nancy Jalbert (CPA, CA – Associate, Strategy & Performance, RCGT) et Donald LeCavalier (CPA, CA – Senior Vice President, Finance Transcontinental)

Expert Report:

Jerman, L. et Sponem, S. (2016). Chefs des finances et contrôleurs. Entre obligation de conformité et leadership stratégique (nᵒ 16‑1) (p. 1‑16). HEC Montréal : Chaire internationale CPA de recherche en contrôle de gestion, CICPA. ISSN – 2291 – 1596


A double vocation.
With nearly 42,000 members and candidates to the profession, the Order ensures the protection of the public and provides leadership to the accounting profession.

Cirque du Soleil is a Quebec-based company recognized internationally for its high-quality, artistic entertainment.

A leader in corporate performance management, DECIMAL aims to be benchmark for costing and budgeting in large public and private organisations in the Canadian and North American markets.

Headquartered in Longueuil, Québec, Héroux-Devtek is a globally active company serving the Aerospace and Industrial Products markets from twelve production facilities in North America.

Raymond Chabot Grant Thornton has been serving small, medium and large companies in every sector of activity for more than 60 years.

Transcontinental Inc. is the “parent” of a group of companies focusing on the print and media sectors. One of the 10 largest commercial printers in North America, Transcontinental is Canada’s largest printer of flyers, books and newspapers, and a strong second in the printing of magazines, catalogues and directories.