Team

Chairholder

Samuel Sponem, Associate Professor, Department of Accounting Studies, Holder of the CPA International Research Chair in Management Control, HEC Montréal

Samuel Sponem holds a PhD in Management Sciences from Paris-Dauphine University and taught at the Cnam (Conservatoire national des arts et métiers) in Paris before joining HEC Montréal in 2010. His teaching and research interests mainly focus on the use, dissemination and impacts of management control.

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Professors

Hugues Boisvert, Honorary Professor, Department of Accounting Studies and Founder of the CPA International Research Chair in Management Control, HEC Montréal

Hugues Boisvert headed the Chair as Founding Director from 2002 to 2014. He holds a PhD in Engineering Economic Systems from Stanford University, California. His areas of expertise are mainly focused on management accounting and control, comparative analysis, and activity-based costing. He is a member of the Order of Chartered Professional Accountants of Quebec and became a Fellow of the Society of Accounting Managers of Canada in 1987 (FCA-FCMA).

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Élodie Allain, Associate Professor, Department of Accounting Studies, HEC Montréal

Élodie Allain holds a PhD in Administration Sciences from the University of Rennes 1, France. Her teaching and research interests lie in the collection and use of cost systems information and achievement of environmental objectives in organisations.

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Ève Lamargot, Assistant Professor, Accounting, Wilfrid Laurier University

Ève Lamargot holds a Master’s degree in Management Science (Management Control) from Paris-Dauphine University and a Master of Science from Télécom École de Management. She pursued doctoral studies after a master’s degree in accounting at HEC Montréal (accelerated admission). As a doctoral student associated with the CPA International Research Chair in Management Control, she completed her thesis entitled: “Systèmes de contrôle de gestion, cognitions et décisions : le cas de la gestion de la performance d’une organisation créative”. Her teaching and research interests focus on management control systems, performance management and creativity.

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Caroline Lambert, Professor, Department of Accounting Studies, HEC Montréal

Before joining the HEC Montréal faculty, Caroline Lambert was an associate professor at HEC Paris. She earned her PhD in Accounting in 2005 from Paris-Dauphine University. She received several awards for her research work, which is primarily focused on management accounting and control, the accounting profession and gender studies. It is interdisciplinary, critically oriented, and problem centered, drawing on sociology and social theory to understand organizational and managerial rationality, performance measurement and management on a more general basis.

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Claude Laurin, Professor, Department of Accounting Studies and Faculty Affairs Director, HEC Montréal

Claude Laurin holds a PhD in Business Administration from the University of British Columbia. He is currently editor in chief of Accounting Perspectives. His teaching and research interests focus on performance evaluation and governance of public and private organizations. A member of the Order of Chartered Professional Accountants of Quebec, he became a Fellow (FCPA, FCMA) of the Society of Management Accountants of Canada in 2010.

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Alexander Mersereau, Honorary Professor, Department of Accounting Studies, HEC Montréal

Alexander Mersereau holds a Doctorate in Management Control from Paris – Dauphine University. His expertise and research interests focus on the areas of management control, organizational performance measurement, cost management and the transformation of the accounting function. Dr. Mersereau is a member of the Quebec Order of Chartered Professional Accountants and a fellow of CPA Canada.

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Dima Mohanna, Professor, School of Business Administration, TÉLUQ

Dima Mohanna carried out a thesis on the impact of cultural differences on budget practices at the University of Montpellier. Her research focuses on the behavior of managers/managers in relation to control systems.

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Madalina Solcanu, Professor, Department of Accounting Studies, UQÀM

Mădălina Solcanu is a member of the Québec CPA Order and holds a PhD in Administration – Accounting Sciences from HEC Montréal. After several years of experience in a large accounting firm, in financial and IT services, she decided to devote herself to teaching and research. Her interests focus on the internal processes of organizations related to the construction of environmental data.

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Sophie Tessier, Associate Professor, Department of Accounting Studies, HEC Montréal

Sophie Tessier holds a PhD from Lancaster University Management School. She is an associate professor in the Department of Accounting Studies and founder of the ACG (Association de Contrôle de Gestion), a network of researchers, teachers and practitioners interested in the broad area of management control in organizations. Her main field of interest is management control; she applies its concepts to the management of energy efficiency.

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Johanne Turbide, Professor, Department of Accounting Studies, Sustainable Development Director and Secretary General, HEC Montréal

Johanne Turbide holds a PhD in Industrial and Business from Warwick University, in England. She is currently Sustainable Development Director and cofounder of Pôle IDEOS which relates to social organizations. Her research and teaching interests focus on the governance, strategic and financial management of non-profit organizations.

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Full-time lecturers

Réal Jacques, Full-Time Lecturer, Certificates Program, Department of Accounting Studies, HEC Montréal

Réal Jacques holds a Master’s degree in Management Control from HEC Montréal. He is a member of the Chartered Professional Accountants of Quebec (CPA). He teaches in the areas of management control, budget control and pricing. He focuses on management control practices used in Quebec organizations and has a special interest for key performance indicators to measure manufacturing productivity.

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Marie-Claude Brouillette, Full-Time Lecturer, Department of Accounting Studies, HEC Montréal

Marie-Claude holds a Master’s degree in Management Control from HEC Montréal. She is a member of the Order of Chartered Professional Accountants of Quebec (CPA). Her teaching and pedagogical development interests are management accounting, cost management, management control and financial accounting.

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Doctoral candidates

Nicolas Levilly, Doctoral Candidate (PhD in Administration, Management Control) at the CPA International Research Chair in Management Control, HEC Montréal

Nicolas Levilly holds a Master of accounting, control and auditing from Université Paris-Est-Créteil-Val-de-Marne. He is currently pursuing doctoral studies at HEC Montréal. His research interests focus on the evolution of the role of management controllers in organizations in the era of digitalization.

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Charlotte Pellegrino, Doctoral Candidate (PhD in Administration, Accounting) at the CPA International Research Chair in Management Control, HEC Montréal

Following her Master’s degree in accounting, controlling and auditing at HEC Montréal, Charlotte Pellegrino continued her academic career with a PhD in accounting. Her research interests focus on the impact of management control in public organizations. More specifically, her thesis focuses on the role of quantification in the practices of organizational actors within the public sector.

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Visiting researchers

Faisal Anees, PhD Student at G. D’Annunzio University, Chieti-Pescara

Faisal Anees is currently a PhD student at G. d’Annunzio University, Chieti-Pescara, Italy. As part of his thesis project, he spent six months at the CPA International Research Chair in Management Control at HEC Montréal. The main purpose of Faisal Anees’s thesis is the issue surrounding the coexistence of creativity and management control in the life cycle of organizations.

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Pauline Beau, Professor in Management Control, Accounting and Auditing, Toulouse Business School

The main purpose of Pauline Beau’s thesis is the management of psychosocial risks, including how organizations manage to prevent occupational stress, its different costs, and situations of suffering at work. Her research is based on a comparative study of several organizations, ranging from large auditing firms to a public hospital, to discuss the effectiveness and appropriateness of the psychosocial risk management systems used.

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Isabelle Flachère, Lecturer at IAE Nancy – School of Management (University of Lorraine)

Isabelle Flachère’s thesis examines the impact of management tools on the representations, practices and roles of organizational players in the health sector. Her teaching and research interests include the use of management control mechanisms, related behavioural impacts and the management of health-care institutions.

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Lambert Jerman, Professor in Management Control, Accounting and Auditing, Toulouse Business School

Lambert Jerman holds a PhD in Management Sciences from Paris-Dauphine University. He is interested in exploring the daily work of preparers with regards to the application of IAS-IFRS standards.

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Gulliver Lux, Professor, Department of Accounting Studies, UQÀM

Gulliver Lux defended his thesis in Management Sciences at Rennes 1 University in 2013.  sa thèse de doctorat en Sciences de Gestion à l’Université de Rennes 1 intitulée : «Adoption et usage(s) des outils de gestion par les directeurs d’Établissements et Services Médico-Sociaux : état des lieux et facteurs explicatifs». His research interests focus on medical services management, performance, the choice and use of control management tools as the interplay between key actors.

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Hesham Yousef, PhD Student, Accounting Department, Faculty of Commerce, Cairo University & Assistant Lecturer, Accounting Department, Faculty of Commerce, Sohag University

Hesham Yousef’s research interest is on the implementation of the management accounting innovations in organizations, specifically, he aims to provide a comprehensive analysis and understanding of the adaptation process of the management accounting innovations in organizations and to clarify how different actors are engaged in this adaptation process.

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