Vassili Joannidès de Lautour

IES Business School · Teaching & Learning

Avec l’allongement de la durée de la vie active, un nombre croissant de professionnels hautement qualifiés se tournent vers les études doctorales à un âge plus avancé. Cela peut s’expliquer par de nombreux facteurs, notamment l’augmentation du niveau d’éducation, qui fait que le Master est plus omniprésent que jamais, que les années d’activité prof...

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Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la question : dans quelle mesure les managers sont-ils prêts à abandonner le budget ? La gestion sans budget est définie comme l’alignement de la finance et du contrôle sur la stratégie (Hope et Fraser 2003a ; Bogsnes 2008). Nous répondons à cette question par...

As working lives last longer, an increasing number of highly­ qualified professionals are turning to doctoral studies later in life. This can be explained by many factors, including the rise in educational attainment whereby the Master's is more ubiquitous than ever before, the professionally-active years are extended beyond age sixty, or the incre...

Abstract Purpose – This paper explores how ethnicity is implicated in an etic-emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation it examines the mundane level responses to those accountability demands manife...

This chapter questions the conditions of possibility of ethics’ happening. In answering this question, it builds on Alain Badiou’s approach to ethics, showing that discourses on the subject are characterised by intrinsic unresolved contradictions making ethics impossible. Ethics appears as the negative response to problematic situations and not as...

This chapter engages in a philosophical discussion on ethics by questioning its learnt or innate nature. Building upon Lévinas’ works, it reasons that the discussion is rather on immanence of transcendence and shows that ethics, by proceeding from aesthetics, appears as the offshoot of the self’s ontological construction. Thereby, ethics is immanen...

This chapter addresses issues in corporate social responsibility and its reporting through social and environmental management accounting. Whilst most research on this topic discusses the role of disclosure and relies on legitimacy or stakeholder theory, this chapter endeavours to bring welfare economics into the discussion so as to understand issu...

This chapter addresses an important issue at the intersection of management accounting and ethics: trust. Borrowing from Pascal’s writings, this chapter highlights these contradictions that cannot be solved when it comes to trust: the impossibility of knowing ex ante the one to be trusted. Thence, the imperative of transparency generally associated...

This chapter builds upon accounting history research to show how management has served any types of purposes over centuries, some being laudable and others raising moral and ethical questions. When revealed by God to mankind, accounting appeared as a practical and religious way of solving world dualism. Soul accounting was aimed at reconciling worl...

This book responds to key issues in strategic management control by studying the interplay between ethics, social and environmental performance and governance. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date issues pertaining to ethical insights into management accounting and accountability...

Drawing on the Boltanski’s sociology of critique, this paper examines how critique contributes to debates in accounting research. Our analysis reveals two responses to critique: (1) reality critiques, uncovering how a research programme is diffused and accepted; and (2) truth critiques questioning object justness and legitimacy. Reality critiques o...

La présente étude s’intéresse à la façon dont les coopératives utilisent concrètement, en situation, les dispositifs de gestion des ressources humaines. Plus précisément, les auteurs analysent le déroulement des entretiens individuels d’évaluation dans une SCOP. Ils montrent le travail par lequel les coopérateurs réussissent en pratique à détourner...

This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practic...

This book responds to key issues in strategic management control beyond the numbers. Grounded in research but written with practitioners and students in mind, this second volume addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in international organisations.

This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in international...

In this chapter the authors present the first case in a series of real life experiences of management accountants in their lifelong self-orienting processes. This is the story of Carol, who navigates a career in corporate financial services. With the Business Partner Development Model (BPDM) developed in Chap. 3, readers will gain an understanding...

Continuing with the real-life experiences of management accountants in their lifelong self-orienting processes, this chapter tells the story of Anne, who is on a financial planning and analysis career track, and her lifelong self-orienting process. The readers will see how she muddles through several challenges in her career. Through the lens of th...

Capitalizing on their theoretical and empirical knowledge, the authors propose an internal development program to help prepare future management accountants for the challenges that come with a continuously changing business environment. This program, which emphasizes cultural intervention, is recommended for management that is planning to establish...

In this chapter the authors present the third case in the series of real-life experiences of management accountants in their lifelong self-orienting processes. This case concerns Madelyn, who has built a career in commercial finance. The readers will see how she maneuvers through the drastic changes in the business contexts and becomes increasingly...

Concluding the book, this chapter reemphasizes the importance of the lifelong self-orienting process in the work context as one of the key aspects of the changing role of management accountants. The authors discuss the key points related to the self-learning process and highlight the key messages that may be drawn from the lifelong self-orienting p...

In order to gain a better understanding of the self-orienting process of management accountants, the authors review contemporary theoretical approaches to the self-orienting process and highlight the advantages of Schatzki’s practice theory and its notion of teleoaffective structure and practice memory (Schatzki, The site of the social: a philosoph...

In this chapter, the authors present the last case in their series of real-life experiences. The chapter revolves around Alain and his management control career during the 1970s to 1990s before the notion of “business partner” became well known. Without any prior relevant background in business, his lifelong self-orienting process was influenced by...

This chapter draws the readers’ attention to the emerging role of business partners. Looking at the phenomenon from three perspectives—the macro-level, concerning the sociopolitical and economic environment, the meso-level, concerning the organizational change, and the micro-level, focusing on the agency of the key organizational players—the author...

Mobilizing Schatzki’s framework, the authors theorize the Business Partner Developing Model (BPDM). This explains the phenomenon of becoming business partners through the lifelong self-orienting process of management accountants. The model is built on three micro-processes, consisting of the purposeful actions of the management accountants aligned...

This chapter addresses product life cycle accounting and how target costing requires that the whole value chained be conceived and engineered. Depending on the stage of a product in its life cycle, different issues appear as strategic and therefore deserve to be accounted for. But also, the well-known notion of cost takes on different forms and sha...

This chapter builds upon the observation that management accountant’s actual role in organisations is left relatively unknown. Therefore, borrowing from Chottiyanon and Joannidès de Lautour’s work on management accountants’ becoming business partners, this chapter assumes that the role played by management accountants is influenced by a series of c...

This chapter exposes issues in management control in non-profits outwith the mere budgeting and cost accounting. It is shown that controls in such organisations directly proceed from strategic concerns that can be collapsed to differentiated forms and degrees of goal convergence. Borrowing from Fiol’s works on goal convergence, four options are ide...

This chapter discusses an issue central to business life but too often neglected in management accounting teaching and research: globalisation and its impact on management control systems. The argument borrows from Busco, Giovannoni and Riccaboni’s works on international management accounting systems to expose in a systematic manner the main three...

This chapter rests upon Badiou’s Number Theory to question management accounting’s alleged mathematical roots and tools. It is shown that long-expressed academic concerns about the failure of financial reports to capture the performance of the entities they claim to portray have gained practical and political significance over years. Allegations we...

This chapter discusses accounting for what counts in a way that counts: not everything needs to be accounted for in a uniform manner. Rather, what needs to be accounted for directly proceeds from strategic concerns (generic strategy and position on the market). To this end, this chapter exposes the main features of strategic analysis, leading to va...

Management accounting in the public sector is discussed in this chapter outwith New Public Management and the Public Choice. Borrowing from research in political science and public affairs, this chapter exposes in a systematic manner the public sector and civil service’s main characteristics. These characteristics are what make this sector incommen...

This chapter significantly departs from is habitual in management accounting textbooks and research by addressing not the Master Budget but issues in forecasting and strategic planning. Whilst strategy invokes the necessity of forecasting and planning management, accounting still remains committed to the Master Budget and its rigidity. Therefore, t...

In its discussion of performance management, this chapter abundantly borrows from Kaplan and Norton’s work beyond the mere Balanced Scorecard. This chapter highlights the main challenges confronting performance management and the way these have enabled the advent of the Balanced Scorecard and other tableaux de bord. In so doing, this chapter also d...

This chapter totally departs from conventional management accounting textbooks and research by discussing a credible alternative to the Master Budget: Beyond Budgeting. Under this purview, this chapter builds upon Hope and Fraser’s and the Beyond Budgeting RoundTable’s work to expose the main intrinsic critiques addressed to the Master Budget deeme...

Cet ouvrage permet de se préparer efficacement aux oraux d’admission en école de commerce. Illustré d’exemples issus d’épreuves orales récentes, il aborde l’épreuve d’entretien oral aux concours d’entrée en école de commerce et : présente les coulisses de l’épreuve ; fournit aux candidats, en 50 fiches thématiques, chacune centrée sur un aspect p...

Cet ouvrage présente tous les aspects de la méthodologie du mémoire de fin d’études et de la thèse professionnelle : de la formulation du sujet à la rédaction. Organisé en 7 chapitres, il traite de la formulation du sujet et de la question de recherche, de la revue de littérature et de lecture des références, construction de la grille d’entretien e...

As it is commonly agreed that accounting and capitalism were born and have developed coincidentally, this chapter shows how each of the book’s four religions has accompanied the advancement of capitalism. The chapter is grounded in the sociology of religions and rests its argument upon its major thinkers. Judaism has accompanied the development of...

This chapter extends the Chap. 2 by showing how each of the book’s four religions defines and constructs an accounting spirituality, thereby encouraging believers to keep metaphoric accounts of their faithful conduct. Judaism encourages believers to account for duties ordered by God. Roman Catholicism has developed a system of accounting for souls,...

As the previous three chapters drew on the lessons the history of capitalism, accounting and religion can teach to contemporary accounting, this chapter reviews the existing literature on the subject. Whilst literature reviews tend to be descriptive and give a snapshot of knowledge on a subject, this chapter sets out to provide the reader with a cl...

It becomes clear from previous chapters that, whatever religion is in question, its linkages to accounting can be theorised in broad terms, which leaves us with a number of lessons to be learnt and opens up many research areas.

This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the book’s four religions and double-entry bookkeeping. Pursuant of this objective, the Chapter draws lessons pertaining to accounting. Those mostly relate to the evaluation of counterparts, with a particular emphasis placed on intangibles (faith). Also, the...

This chapter gives an example of research that has been undertaken on accounting and religion, taking account of the main critiques usually addressed to such research. The construction of an accounting spirituality and the practice of faith-based double-entry bookkeeping is revealed through the case of the Salvation Army. Though Christian, this cas...

In this introduction, the book’s key constructs are defined and put in perspective. These relate to accounting and accountability on one hand and to religion on the other. Accounting is understood as any means, including technologies, aimed at balancing debits and credits, while accountability is perceived as the giving and demanding of reasons for...

The purpose of our article is to contribute to the further understanding of individual responses to pluralism, by studying in particular the role played by critiques and compromises in the formulation of such responses. Drawing on theoretical insights from the sociology of conventions, we look at the various modes of justification publicly advanced...

This book analyses the bearing of global monotheistic faiths towards the philosophy and practice of record keeping and accounting throughout history. The author offers a comprehensive discussion of the literal and figurative processes of taking account and ascribing accountability that link religions such as Christianity, Judaism and Islam. Chapter...

Purpose Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the papers presented in this special issue. In particular...

What is striking in the literature on cooperatives is that workers’ cooperatives are much studied, whilst other forms of cooperatives are left aside. In this special issue, van Peursem et al. address the case of a suppliers’ cooperative and conceptualise an accountability model that may be applicable regardless of who the organisational stakeholder...

This paper examines the arguments used to promote the adoption of traditional budgetary controls and the challenge found in Beyond Budgeting. In particular, we have studied two distinct lines of argumentation : One focused on the instability of the environment and was used between 1930 and 1950 in support of traditional budgetary controls, while th...

Alors que le francophone réduit généralement l’accountability à la reddition de comptes, cet article esquisse les contours d’une véritable accountability à la française. La lecture de Tocqueville (1835) révèle que l’accountability pratiquée dans les pays anglo-saxons trouve ses origines dans les fondements de la démocratie américaine. En France, l’...

The making of control: an ethnomethodology of choosing management accounting systems This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This st...

This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army's French branch. Operating i...

À travers des outils de gestion tels que le reporting, l’exigence de reddition de comptes s’étend aujourd’hui au-delà du monde marchand et de l’entreprise. L’article propose, à l’aide de la notion d’accountability (rendre des comptes), d’interroger l’introduction de cette pratique à un domaine qui lui est a priori étranger : l’Armée du Salut. Que s...

This paper contributes to the epistemological literature in management research. Under this purview, it questions how scientific debates are organised and evolve within an academic network. This is answered through the examining of a specific academic network, that dealing with linkages between control and religion. This investigation is informed w...

Purpose The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐netwo...

Cette communication évalue l'impact des critiques du modèle de Hofstede par Bhimani (1999), Harrison & McKinnon (1999), McSweeney (2002a) et Baskerville (2003) sur la recherche comptable. Nous évaluons comment les études culturelles publiées dans les revues en CCA se référant à ces critiques on été conduites. Nous observons les sites et unité cultu...

Les nombreux écrits qui s’attachent à décrire les valeurs et principes coopératifs ne nous renseignent pas systématiquement sur la façon dont les acteurs du monde coopératif se les approprient. Ainsi, la question demeure ouverte de savoir ce qui intéresse vraiment le monde coopératif. En appliquant la théorie de l’acteur-réseau (Latour, 2007) au ca...

Cet article a un objectif méthodologique et cherche à comprendre l'influence de la pré-connaissance de l'objet sur le design de recherche en sciences de gestion. Appliquant le modèle insider/outsider initialement développé par Goodenough (1956) et Pike (1967), cette étude analyse les influences de l'appartenance au groupe étudié sur l'empirie ainsi...

thème de l'alignement tel que l'entendent notamment Kaplan et Norton (1996, 2006, 2008). Ce thème, qui sous-tend à la fois les discours normatifs et les critiques adressées à l'outil, n'apparaît pas vraiment dans une forme épurée, s'avérant toujours problématique. Les enjeux de légitimité et de communication, notamment, apparaissent comme essentiel...

Influences de la pré-connaissance sur le design de la recherche : le cas des liens entre comptabilité et gestion * Résumé : Cet article a un objectif mé-thodologique et cherche à com-prendre l'influence de la pré-connaissance de l'objet sur le design de recherche en sciences de gestion. Appliquant le modèle insi-der / outsider initialement développ...

Apport de l'ethnicité à la culture en sciences de gestion * Classification JEL : M42 / M54– Réception : janvier 2010 ; Acceptation : février 2011. Correspondance : vassili.joannides@grenoble-em.com Résumé : Cet article part des critiques de Bhimani (1999), Baskerville (2003) et Hofstede (2003) adressées à l'utilisation du modèle développé par Hofst...

This paper seeks to contribute to the emerging stream of literature on the limits of accountability and the possibilities of accounterability by questioning whether and how accounterability can so alter accountability as to enrich or transfigure it. This paper considers three intrinsic limits of accountability: as strong ideological grounding in ne...

Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articul...

Most of the research work concerning the French tableau de bord tends to locate its birth in industrial companies with engineers as lead roles and the State as supporting role (Lebas, 1996). Yet, a study in the Cr�dit Lyonnais archives shows that banks are not unequipped with this kind of managerial device. We have studied the period of birth and f...

A l’heure du management de la diversité dans les organisations, les modèles d’analyse des cultures proposés par Hofstede, Douglas et Wildawsky et d’Iribarne ne s’avèrent plus suffisants. S’appuyant sur la critique que fait Baskerville (2003, 2005) de ces modèles le présent article vise à offrir un cadre conceptuel pour la compréhension de la divers...

l'auteur dresse une généalogie de la conciliation de la finance et du management. Une telle relation se trouve déjà dans les religions du Livre. En effet, le protestantisme suggère que la finance et le management servent à recenser et multiplier les ressources confiées par Dieu, tandis que le catholicisme les articule pour les pérenniser. Enfin, le...

The dissertation purports to address how everyday conduct reflects influences of ethnicity on accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in terms of asset-liability, debit-credit, income, value. Thence, I am purporting to understand how ethnically driven parishes appropriate t...

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Cette thèse a pour objet d’identifier la manière dont les pratiques de la vie quotidienne sont retraduites en termes comptables et révèlent l’influence de l’ethnicité sur les pratiques de reddition de comptes. La comptabilité est appréhendée comme un système discursif dans lequel les individus parlent d’eux-mêmes en termes d’actif-passif, débit-cré...

Most of the research work concerning the French tableau de bord tends to locate its birth in industrial companies with engineers as lead roles and the State as supporting role (Lebas, 1996). Yet, a study in the Cr�dit Lyonnais archives shows that banks are not unequipped with this kind of managerial device. We have studied the period of birth and f...

This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that heuristic, we are basing our argument on Burrell's and Morgan's (1979), Feyerabend's (1975), Quattrone's (2000, 2004b) and Lowe's (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent...

Purpose – The purpose of this paper is to provide a commentary on “Remaining consistent with method? An analysis of grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings – The authors fou...

Grounded theory: what uses in management accounting research? The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1...

Résumé Cet article a pour objet de présenter les prin-cipaux enjeux liés à la production de connais-sances avec la grounded theory en contrôle de gestion. La recherche est une étude bibliogra-phique confrontant les pratiques de la grounded theory avec les recommandations de ses fonda-teurs (Glaser et Strauss, 1967 ; Strauss et Corbin, 1998). Après...

Purpose: The present paper is a comment on Gurd’s paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large diversity of ways of doing grounded theory. There are as m...

This paper contributes to the emerging body of literature on accounting in churches. Basing on grounded theory it aims to construct the régime of accountability in different two contexts: the French and the Swedish territories. Whilst most works of that emerging research interest take for granted the sacred/secular divide, this paper will not. The...

Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la question de recherche suivante : la philosophie de la gestion sans budget peut-elle être caractérisée par l'alignement de la finance sur la strategie ? Dans les publications du BBRT, cette dernière est définie comme une gestion fondée sur l'alignement de la...