The research work of the Accounting-Control-Auditing area attempts to provide answers to current societal concerns regarding sustainable development, management and public policies (innovation, risk management) through the prism of financial accounting and auditing practices, management control and innovative management tools.
The researchers in this area adopt a variety of scientific approaches, ranging from statistical analysis to case studies, critical approaches and intervention research.
The research of the ACA area is based on two main themes and two main research objects.
The two main research objects
Management tools and systems
The two main research themes
The study of these themes is done through the prism of two main themes for which the social, professional and scientific demands are important:
- Corporate social and environmental responsibility;
- And public policies and actors.
Through these two topical themes (due to the strong social and environmental impact of production activities and the numerous management reforms of the State, its public policies and public organisations since the beginning of the 2000s), the researchers of the ACA team aim to provide different answers to the following problems, among others:
- What is the legitimacy of CSR communications?
- What is the purpose of the CSR information audit?
- How can we respond to reports of unethical behaviour?
- What is the impact of climate change reporting on financial markets?
- Are communications on the effectiveness of downsizing performative?
- Which audit should be implemented for public authorities and organisations?
- What non-financial performance measures should be adopted to encourage customer-facing staff?
- What is the contribution of the budget process to the management of health and safety risks on industrial sites?
- How to organise and manage R&D and innovation?
- What is the influence of mobile technologies on well-being at work?
- What monitoring tools are needed to better manage incubators?
- What are the obstacles to the implementation of risk management within the university?
- How can knowledge be effectively managed to generate innovation?
Joint doctoral workshops with Paul Sabatier University and Toulouse Business School are organised and allow each doctoral student in ACA in Toulouse to present the progress of their work at least once a year.
For example: the AAA (American Accounting Association), the EAA (European Accounting Association), the AFC (Association francophone de comptabilité). In 2015, the ACA area organised the doctoral day of the AFC annual conference; in 2017, the 2nd accounting workshop of the France Master ACA association and in 2020, the 1st Francophone conference on critical and interpretative accounting research.
Some ACA researchers have obtained funding for their work on accounting and climate change:
- From the National Research Agency "Covid-19" and Organizational Resilience: Does Corporate Adaptation to Climate Change Pay in Troubled Times?";
- From the Europlace Institute of Finance Institut Louis Bachelier "Do Investors Care more or less about Climate Change in a Post-Pandemic World?";
- "Integrating climate issues into financial statements".