Skip to main content
About HEC About HEC
Summer School Summer School
Faculty & Research Faculty & Research
Master’s programs Master’s programs
Bachelor Programs Bachelor Programs
MBA Programs MBA Programs
PhD Program PhD Program
Executive Education Executive Education
HEC Online HEC Online
About HEC
Overview Overview
Who
We Are
Who
We Are
Égalité des chances Égalité des chances
HEC Talents HEC Talents
International International
Sustainability Sustainability
Diversity
& Inclusion
Diversity
& Inclusion
The HEC
Foundation
The HEC
Foundation
Campus life Campus life
Activity Reports Activity Reports
Summer School
Youth Programs Youth Programs
Summer programs Summer programs
Online Programs Online Programs
Faculty & Research
Overview Overview
Faculty Directory Faculty Directory
Departments Departments
Centers Centers
Chairs Chairs
Grants Grants
Knowledge@HEC Knowledge@HEC
Master’s programs
Master in
Management
Master in
Management
Master's
Programs
Master's
Programs
Double Degree
Programs
Double Degree
Programs
Bachelor
Programs
Bachelor
Programs
Summer
Programs
Summer
Programs
Exchange
students
Exchange
students
Student
Life
Student
Life
Our
Difference
Our
Difference
Bachelor Programs
Overview Overview
Course content Course content
Admissions Admissions
Fees and Financing Fees and Financing
MBA Programs
MBA MBA
Executive MBA Executive MBA
TRIUM EMBA TRIUM EMBA
PhD Program
Overview Overview
HEC Difference HEC Difference
Program details Program details
Research areas Research areas
HEC Community HEC Community
Placement Placement
Job Market Job Market
Admissions Admissions
Financing Financing
FAQ FAQ
Executive Education
Home Home
About us About us
Management topics Management topics
Open Programs Open Programs
Custom Programs Custom Programs
Events/News Events/News
Contacts Contacts
HEC Online
Overview Overview
Executive programs Executive programs
MOOCs MOOCs
Summer Programs Summer Programs
Youth programs Youth programs

Daniel E. MARTINEZ AHLOY

Associate Professor

Accounting and Management Control

 Profile picture

Biography

Daniel Martinez, Ph.D., is an Associate Professor of accounting and management control at HEC Paris. His research examines how accounting representations are implicated in the arrangement of organizations, technologies, and aspirations. He employs qualitative methods to examine accounting and accountability practices in international development NGOs and social movements organizations in Guatemala and El Salvador. More recently he has conducted field research in the US state of Colorado to examine how accounting is implicated in the creation of markets for contested commodities, such as legal cannabis. He has authored and co-authored book chapters and articles published in Critical Perspectives on Accounting; Accounting, Organizations, and Society; European Accounting Review; Journal of Business Ethics; and VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations. His work has also appeared in publications such as Forbes, Risk & Regulation, Briarpatch, and Canadian Dimension. He is part of the editorial boards of Accounting, Organizations, and Society and Critical Perspectives on Accounting.

Daniel has taught courses in management accounting and control, qualitative research methods, and philosophy of science for the MBA, Ph.D., and Grande École programs.

Scientific articles

Language was always a companion of the empire (editorial)

Critical Perspectives on Accounting, December 2024, vol. 100, n° 102753, (in coll. with J. Husillos, C. Larrinaga)

Accounting in (direct) action: Prefiguring emancipation in accounting research

Critical Perspectives on Accounting, June 2023, vol. 93, n° 102476, (in coll. with D. Himick)

Accounting and the territorialization of markets: a field study of the Colorado cannabis market

Accounting, Organizations and Society, October 2022, vol. 102, n° 101351, (in coll. with D. PFLUEGER, T. PALERMO)

Seeing Through the Logical Framework

Voluntas: International Journal of Voluntary and Non-Profit Organizations, December 2020, vol. 31, pp 1239-1253, (in coll. with D. J. Cooper)

Assembling performance measurement through engagement

Accounting, Organizations and Society, October 2019, vol. 78, n° 101052, pp 1-22, (in coll. with David COOPER)

Assembling international development: Accountability and the disarticulation of a social movement

Accounting, Organizations and Society, February 2017, vol. 63, pp 6-20, (in coll. with DAVID COOPER)

Constructing, Contesting, and Overloading: A Study of Risk Management Framing

European Accounting Review, 2017, vol. 26, n° 4, pp 703-728, (in coll. with M. BRIVOT, D. HIMICK)

Accounting and networks of corruption

Accounting, Organizations and Society, August 2013, vol. 38, n° 6-7, pp 505-524, (in coll. with D. Neu, J. Everett, A. Rahaman)

Beyond disciplinary enclosures: Management control in the society of control

Critical Perspectives on Accounting, 2011, vol. 22, n° 2, pp 200-211,

Multi-stakeholder labour monitoring organizations: Egoists, instrumentalists, or moralists?

Journal of Business Ethics, 2008, vol. 81, pp 117-142, (in coll. with D. Neu, J. Everett)

Chapters in edited books

Thinking Infrastructure and the Organization of Markets: The Creation of a Legal Market for Cannabis in Colorado

Thinking Infrastructures, M. Kornberger, G. C. Bowker, J. Elyachar, A. Mennicken, P. Miller, J. Randa Nucho, N. Pollock, Emerald Group Publishing Limited, 62 , 233-253

Scientific articles

Language was always a companion of the empire (editorial)

Critical Perspectives on Accounting, December 2024, vol. 100, n° 102753, (in coll. with J. Husillos, C. Larrinaga)

Accounting in (direct) action: Prefiguring emancipation in accounting research

Critical Perspectives on Accounting, June 2023, vol. 93, n° 102476, (in coll. with D. Himick)

Accounting and the territorialization of markets: a field study of the Colorado cannabis market

Accounting, Organizations and Society, October 2022, vol. 102, n° 101351, (in coll. with D. PFLUEGER, T. PALERMO)

Seeing Through the Logical Framework

Voluntas: International Journal of Voluntary and Non-Profit Organizations, December 2020, vol. 31, pp 1239-1253, (in coll. with D. J. Cooper)

Chapters in edited books

Thinking Infrastructure and the Organization of Markets: The Creation of a Legal Market for Cannabis in Colorado

Thinking Infrastructures, M. Kornberger, G. C. Bowker, J. Elyachar, A. Mennicken, P. Miller, J. Randa Nucho, N. Pollock, Emerald Group Publishing Limited, 62 , 233-253

Education

  • Ph.D. in Accounting, University of Alberta - Canada
  • M.A. in Resources and the Environment, University of Calgary - Canada
  • B.A. in Political Science and International Relations, University of Calgary - Canada

Academic appointments

Academic Responsibilities at HEC

  • 2022- Department Head, Accounting and Management Control HEC Paris
  • 2018- Associate Professor HEC Paris
  • 2012-2018 Assistant Professor HEC Paris
  • 2012- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris HEC Paris

External Academic Responsibilities

  • 2010-2012 Instructor University of Alberta
  • 2008-2012 Teaching Assistant University of Alberta

Scientific Activities

Editorial activities

  • Ad-hoc Reviewer for Accounting, Organizations, and Society; Critical Perspectives on Accounting; Accounting, Auditing Accountability Journal; Scandinavian Journal of Management; Ephemera: Theory Politics in Organization