Accounting, Management Control & Economics

The department of accounting, management control and economy contributes to the development and elaboration of new practices of accounting and management control professionals to support organizations and be useful to the economy and to society. The aim of the department is to create knowledge through interdisciplinary, original and high-quality scientific research to meet the organizational, economic, technological, environmental and social challenges of today's world.

The professors of the department have a broad transversal expertise in the fields of accounting, management control and economics with specializations in particular in the axes of the accounting data analytics and social and environmental accounting. Thus, they are fully in line with the school strategic plan ECOS 2025, by focusing on the hybridization of skills and contributing to the virtuous transformation of individuals, organizations and society.

The expertise of the Professors of the department is the subject of regular publications in the best national and international peer-reviewed academic journals, articles intended for professionals and the general public, books or book chapters, as well as pedagogical case studies. Several of these works are reported in the regional, national and international media. In addition and with the objective of disseminating research and knowledge production, the department regularly organizes research seminars where internationally renowned Professor-Researchers are invited to present their latest academic work.


Professors of the department of accounting, management control and economics are interested in collecting and processing of information that relates directly or indirectly to the activity of companies, in particular from an accounting and financial standpoint. They use and organize this information in databases through dedicated software packages in order to analyze it and draw conclusions that will support decision-making. This data is permanently backed up and regularly updated. The Accounting Data Analytics remain essential for top management as well as for the company various compartments that rely on this work in order to make the optimal decisions.

  • Process optimization: Eric Maton, Myriam Mincheneau, Christian Moinard
  • Data reliability and security: Rui Ge
  • Responsible data: Eric Maton, Myriam Mincheneau, Christian Moinard
  • Financial modelling: Eric Maton, Myriam Mincheneau, Christian Moinard

Professors of the department of accounting, management control and economics investigate various questions about how organizations engage in sustainability initiatives, how they implement and manage them, and how they report on them. They also examine the impact of these initiatives on business stakeholders. The aim is to contribute to education and research by advancing the understanding of sustainability issues in accounting and management control among our students, in academia and in society.

  • Multicapital accounting : Delphine Gibassier, Souâd Taïbi
  • Sustainability Management control: Delphine Gibassier, Souâd Taïbi
  • Audit/Assurance: Diogenis Baboukardos, Delphine Gibassier, Souâd Taïbi
  • Sustainability/CSR reporting and performance; integrated reporting: Diogenis Baboukardos, Delphine Gibassier, Souâd Taïbi
  • CSR Governance: Ji-Yong Lee; Diogenis Baboukardos
  • Development and Transition Economics: Laurence Pajot
  • Sustainability and energy markets: Ramzi Benkraiem
  • Ethical behavior: Ramzi Benkraiem, Laurence Pajot


  • Bachelor's degree: 3rd year specialization in Finance/Control management in initial training and apprenticeship training
  • CFO and management control major
  • MSc in Data for finance
  • MSc in Global performance and management control
  • Audit course in initial training and in apprenticeship (5 DSCG equivalences out of 7)
  • MBA Chief Value Officer

Research seminars

Thursday 27/01/2022Prof. Stéphane GOUTTE, Université de Paris-Saclay
Thursday 24/02/2022Prof. Olivier DAMETTE, Université de Lorraine

Myriam Mincheneau

Head of department

Ramzi Benkraiem

Head of research affairs