Helene LONING

Hélène Löning received a Ph.D. in Management from HEC in 1994, and her HDR (Habilitation to Supervise PhDs) from the University of Paris-Dauphine in 2003. She visited several Universities for longer stays, including the London School of Economics (LSE) and the Leventhal School of Accounting at the University of Southern California (USC) in 2001 & 2002.

An ITP alumni, she is an enthusiast of active pedagogies - flipped classrooms, co-development workshops, project-based learning, .. - and teaches to a large variety of audiences, including undergraduate (MSc) and graduate (MBA) students, Executive MBAs, and Executive Education programs. She teaches fundamental business courses such as Managerial & Organizational Accounting, but also more advanced and specific topics such as Open Innovation Strategies, or Environmental Accounting & Performance Management. She has also supervised several doctoral students in relation to these topics.

She previously served as the Accounting & Control Department chair, as the Academic Director of ExecEd programs, and as the Acting Associate Dean for the PhD program. In the past decade she has deeply transformed and served as the Academic Director of a Grande Ecole M2/MSc in Accounting, Finance & Management program. 

She has published in various international journals and edited or co-authored several books and textbooks. Her early work focused on the national cultural software of accounting. Rooted both in sociology of organizations and in accounting her further research studies how performance measurement shapes managerial action, behavior, and learning, as well as the embeddedness of accounting technologies in management practices. Her work has focused on highly uncertain contexts: she has worked on innovation performance management systems and studied trust/control mechanisms in entrepreneurial ecosystems or in partnerships between startups and corporate firms. She also has a strong interest in climate finance; she currently explores the drivers and barriers to the adoption of accounting innovation – eg. carbon accounting - by companies, as well as the institutional work and organizational hybridization needed for implementing environmental (and more broadly ESG) accounting technologies. 

RESEARCH INTERESTS

Green Accounting & Performance Management

• Environmental Management Accounting, Carbon Accounting
• ESG (Environmental, Social & Governance) metrics and frameworks
• Standards setting, extra-financial reporting

Innovation & Entrepreneurship

• Partnerships between corporate firms & startups (Open Innovation), Corporate Venture Capital (CVC)
• Trust and control mechanisms in entrepreneurial ecosystems
• Entrepreneurial/innovation performance management methods (Lean Startup)
• Organizational arrangements, structures & practices promoting innovation and organizational learning

Strategic Management Accounting practices
Business Performance Management practices, Budgeting practices

Contexts studied: Uncertainty contexts, Innovation contexts, Comparative cultural contexts