The CPA International Research Chair in Management Control warmly congratulates Mădălina Solcanu who successfully defended her doctoral thesis entitled: Do environmental data reflect environmental performance? An analysis of the construction of environmental data in organizations. The new HEC Montréal doctor of administration – Accounting defended the results of her thesis which presents, among other things, the eight steps of the construction process of environmental data in organizations and the tensions that accompany it.
Understanding the strengths and weaknesses of this process is essential for CPAs who are called upon to review, audit or integrate environmental data into their financial or management analyses. With the creation of the International Sustainability Standards Board by the IASB, it is even more important to understand the issues that organizations face and the solutions they employ to construct environmental data.
The jury was composed of Élodie Allain, committee chair and associate professor in the Department of Accounting at HEC Montréal, Samuel Sponem, thesis supervisor and holder of the CPA International Research Chair in Management Control at HEC Montréal, Claudine Mangen, jury member and associate professor at the John Molson School of Business at Concordia University, Jean-Pascal Gond, external examiner and professor at the Bayes Business School of the City University of London and Zvi Singer, associate professor in the Department of Accounting at HEC Montréal who acted on behalf of HEC Montréal’s director.