Emilio Boulianne

Emilio Boulianne
Concordia University Montreal · Department of Accountancy

MBA, PhD, FCPA, FCGA

About

25
Publications
30,359
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
436
Citations
Introduction
Emilio Boulianne works at the John Molson School of Business, Concordia University, in Montreal, Canada. Emilio does research in Management Control, Information systems, Sustainability, and Accounting education.
Additional affiliations
January 2012 - July 2016
Concordia University Montreal
Position
  • Research Director

Publications

Publications (25)
Article
We investigate how owners of small‐ and medium‐sized enterprises (SMEs) perceive, make sense of, and practice risk management. Drawing on Schatzki's practice theory, we theorize on how and why risk management happens in SMEs. Thus, we fill a gap in the extant literature, which focuses almost exclusively on risk management within large organizations...
Article
Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study ho...
Article
This article provides a review of the accounting blockchain literature, with a focus on current trends and recommendations for future research opportunities. Our review identifies seven main areas: (i) future of blockchain technology, (ii) impact on the accounting function, (iii) auditing considerations, (iv) financial reporting for cryptoassets, (...
Article
en This study provides a better understanding of the business and the regulated environment surrounding initial coin offerings (ICOs). An ICO is a call for funding to raise funds through a blockchain, where cryptoassets are issued. Key stakeholders involved are the firms launching ICOs, the investors, and the financial regulators. We conducted a ca...
Article
Presently, auditing firms are hesitant to accept mandates from companies that hold a significant amount of cryptoassets, primarily because the blockchain sector introduces novel, technically sophisticated and risky propositions that auditors are unequipped to handle. Abrupt recusals by auditors operating in this sector have led to several enterpris...
Article
Purpose This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information. Design/methodology/approach The study uses a panel data analysis to examine the association...
Article
Purpose This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations. Design/methodology/approach We analyze a variety of documents to ascertain what comprises the typical accounting education program...
Chapter
Full-text available
Purpose This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the C...
Article
Purpose Family firms possess dual identities, being the family and the business, which can be segmented and integrated to various degrees. This study examines whether and how management control technologies are calibrated to fit into the dual identities of family firms. Design/methodology/approach A qualitative study of 20 family firms was conduct...
Article
Full-text available
Purpose – This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first man...
Article
This paper explores how managers perceive stakeholders’ influence for the choice of internal environmental performance indicators (EPI) that underlie strategic performance measurement systems. Drawing on the concept of levers of control, we conduct a field investigation within a large multinational firm operating in an environmentally sensitive ind...
Article
Full-text available
This study investigates the impact that software utilization may have on students’ knowledge acquisition of the accounting cycle, a fundamental concept in business and accounting. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case 1) manually using the traditional pencil and pa...
Article
While prior research mainly focused on the impact of third-party-certified web assurance seals on consumers' perceptions and purchasing behaviors, little research has been conducted on the managerial decision-making process about the selection, implementation, and the abandonment of such seals. Of particular interest here is the WebTrust seal, join...
Article
Full-text available
The Balanced Scorecard (BSC) proposes four dimensions to represent business performance: Financial, Customer, Innovation and Internal Business, and Learning and Growth. Surprisingly, little attention has been paid to the BSC as a valid construct representing performance. Despite surveys reporting that a growing number of firms use the BSC, little i...
Article
Full-text available
Although e-business is considered a major aspect in achieving higher business performance, a review of refereed journals has shown that there are few conclusive empirical data resulting from e-business research. We therefore have only limited understanding of how to design Information Systems (IS) and associated e-business applications to achieve h...
Article
Full-text available
In considering the Miles and Snow analyzer strategic-type, this paper re-examines the relationship between strategic choice, accounting information systems design (AIS), and business-unit performance. This paper also examines the construct validity of the variables considered in the study. In response to previous studies that called for triangulati...
Article
Full-text available
For many years management accountants have been involved in the design of information systems for decision-making. To be effective in system design, accountants need pertinent and reliable performance measures within a valid framework. The Balanced Scorecard (BSC) has received a great deal of attention as a comprehensive model of performance that t...
Article
Full-text available
Purpose – Provide a better understanding of the functionalities and benefits of the procurement card technology (P-Card), and examines the card's impact on management control and the audit function. Design/methodology/approach – Describes the recent published works on P-Card's benefits in costs reduction and data integration with information system...
Article
Full-text available
In the rapidly growing industry of semiconductor, management is constantly faced with difficult decisions. Activities such as sawing, cleaning, stocking and inspecting die (also called chips) involve complex processes. The costing and pricing of die affect the bidding strategies and company profitability. This paper presents theoretical frameworks...

Network

Cited By