Management Control - Audit

April 23rd, 2024

5 minutes

How Can Management Research Address Environmental and Societal Challenges?

For a long time, addressing sustainability problems has been regarded as a technological challenge. Today, supporting the transition to a more sustainable world has transcended this technological status and emerged as a quintessential management, economic, and behavioral challenge. Within this realm, research in social sciences and management assumes a pivotal role, offering insights across various crucial dimensions of the transition.

Associate Professor

Information Systems and Operations Management

Insights

Manage Your Talents, Manage Your Career

How to find a balance between executives and employees' objectives to attract and retain talents? How to show legitimacy and trust to align with citizens' values in a time of conflicts? What is the good timing to leave a company? Understanding these multifaceted questions is key for navigating the talent competition and fostering personal career growth. Today, students seek ethical employers, while employees yearn for deeper meaning in their work. Simultaneously, governments and consumers closely examine firms' practices throughout the supply chain. In this edition, researchers from diverse fields offer insights and business cases gleaned from their investigations.

January 30th, 2024

Management Control - Audit

January 15th, 2024

Is the Global Convergence of Sustainability Reporting Possible?

Companies are increasingly encouraged, or obliged, to report on their sustainability efforts. However, there is little harmonization across the many sustainability standard-setting organizations. In their latest study, Accounting Professors Hervé Stolowy and Luc Paugam of HEC Paris set out to create a picture of the status of sustainability reporting standards today, and what they really mean. Three key findings: Lack of standards harmonization: A significant lack of harmonization in sustainability reporting standards pose challenges for consistent communication of companies' sustainability efforts. Diverse objectives: Standard-setting organizations have diverse objectives, complicating efforts to establish a globally standardized approach to sustainability reporting. Carbon emissions disclosure: One exception may be carbon emissions disclosure, with convergence in the greenhouse gas emission protocol being adopted by most organizations.

By Hervé Stolowy , Luc Paugam

Management Control - Audit

November 06th, 2023

Carbon Accounting for Decarbonization Strategy: the Colas Case

How to improve and digitalize carbon accounting at the service of a decarbonization strategy? A new business case on carbon accounting by Associate Professor of Accounting and Management Control Hélène Löning and graduate Floriane Desbordes of HEC Paris, co-authored by Jean-Pierre Francisco from Colas company, has been published on the Case Centre platform. This two-part business case intends to stimulate a discussion on the forthcoming regulation on carbon reporting, and discusses the carbon accounting practices of Colas, builder of large infrastructure projects.

Associate Professor and Academic Director

Accounting and Management Control

Management Control - Audit

July 21st, 2023

Lean Startup: Why Do So Many New Startups Follow the Same Development Philosophy?

When we think of startups, we think of fresh, ideas-led businesses that seek to break the mold in how they do things or in what they produce. But when it comes to their business practices and values, it seems that, rather than being pioneers of innovation, many startups adhere to very similar ways of doing things: following the Lean Startup philosophy. A recent study from researchers in management accounting and control Sebastian D. Becker of HEC Paris and Christoph Endenich of ESSEC Business School shows why this is the case.

By Sebastian Becker

Artificial Intelligence for Business & Society

Make AI Your Ally

Artificial Intelligence has a potentially disruptive impact on organizations, firms, and society at large. The latest mind-boggling illustration came with the discovery of chatGPT’s mesmerizing results in November 2022. This followed a fall of investments in AI last year in Silicon Valley. From analyzing data in one’s business to increasing customer engagement and replacing humans in routine tasks across industries, AI is becoming more relevant to our lives and economy every day. Everyone talks about it, but do we really understand its opportunities and threats? And how can we make the best out of it, whilst ensuring that ethical requirements are met?

July 15th, 2023

Management Control - Audit

January 17th, 2023

Schneider Electric: Testimonial of an ESG Leader

Schneider Electric (SE) is a world leader in energy management. Corporate Knights ranked it the world’s most sustainable company in 2021. Knowledge@HEC met with Gilles Vermot Desroches, Director of Corporate Citizenship and Institutional Relations since 2020. A trained engineer, he has been designing Schneider’s sustainability for the last 25 years. He discusses the company’s understanding of ESG, its strategic efforts to develop its performance, and how to measure their impact.

Director of Corporate Citizenship and Institutional Relations

Schneider Electric

Managing change and uncertainty

How to Build Business and Career Resilience

The world is constantly evolving and uncertain. However, if there is one certainty it is the need to remain humble. To better build the resilience needed to manage this change and uncertainty in a responsible way, find key findings and classic advice from HEC Paris researchers to decipher environments at all levels: from one’s own career to geopolitical business links. In this In-Depth issue, you will learn that family businesses focus more on resilience than on performance, that connecting private interests and sharing with the community is vital for sustainable objectives and that developing professional and personal resilience takes practice. You will also discover how hybrid governance and smart cities can overcome disrupted supply chains and fight social inequality. Find the PDF version of the Knowledge@HEC' In-Depth issue here.

June 27th, 2022

Management Control - Audit

April 15th, 2022

HEC Research Points to AI Solutions to Prevent Miscarriages of Justice

In the United Kingdom, more than 700 Post Office workers were wrongfully convicted of theft, fraud and false accounting between 2000 and 2014. That was the result of a fault in Horizon, a Fujitsu computer system used by the UK Post Office. How can AI solutions be developed to detect and prevent such intelligent anomalies? To answer these questions and more we have turned to HEC Professor of Accounting and Management Control, Aluna Wang. She is also chairholder at Hi! PARIS Center on Data Analytics and Artificial Intelligence.

Assistant Professor

Accounting and Management Control

Management Control - Audit

October 19th, 2021

Schneider Electric’s Pay-As-You-Go Solar Home Systems Fund in Kenya

Schneider Electric’s pay-as-you-go solar home systems fund in Kenya case, written by HEC Paris Professor Luc Paugam and Sookyoung Lee of HEC Paris S&O Institute has just been released on the Case Centre platform. This case study explores the concept of hybrid organization, which blurs traditional boundaries between nonprofit and for-profit organizations, reconciling profit motives with community needs.

Associate Professor, Mazars “Purposeful Governance” Chair

Accounting and Management Control