Finance and Management Control

Bruno Cohanier

Bruno Cohanier

Bruno Cohanier holds a PhD in Accounting from Aston Business School, Aston University (UK), a PostGraduate Research Degree from Paris IX-Dauphine University (D.E.A. 124, Comptabilité, Décision, Contrôle) and a Master’s Degree in Accounting, Administration and Finance, C.P.A. specialization, from Ecole Supérieure de Commerce et d’Administration des Entreprises (E.S.C.A.E. Amiens). He was Professor of Accounting and Programme Director at NEOMA Business School. He is currently Professor in the Finance and Management Control Department at EADA.

Accounting, Management Accounting, behavioral accounting, Corporate Social Responsibility

Ph D - Doctor of Philosophy | Ph.D., ASTON BUSINESS SCHOOL

Other (e.g. Graduate in Psychology, Engineering...) | D.E.A. COMPTABILITE DECISION CONTROLE #124 (Accounting - Decision - Control), UNIVERSITE PARIS IX -DAUPHINE

MS - Master of Science | Accounting, Administration and Finance, CPA Specialization (i.e. Diplôme d’Etudes Supérieures Comptables, Administratives et Financières (D.E.S.C.A.F.), ECOLE SUPERIEURE DE COMMERCE ET D'ADMINISTRATION DES ENTREPRISES (E.S.C.A.E.)

AMERICAN ACCOUNTING ASSOCIATION - AAA

ASSOCIATION OF INTERNATIONAL EDUCATORS - NAFSA

BETA GAMMA SIGMA -

EUROPEAN ACCOUNTING ASSOCIATION - EAA

EUROPEAN ASSOCIATION FOR INTERNATIONAL EDUCATION - EAIE

EUROPEAN FOUNDATION FOR MANAGEMENT DEVELOPMENT - EFMD

INSTITUTE OF MANAGEMENT ACCOUNTANTS - IMA

ISEOR - Institut de Socio-Economie des Entreprises et des Organisations

AMERICAN ACCOUNTING ASSOCIATION - AAA

Visiting Professor

Visiting Professor, I.A.E. de Lyon - Université Lyon III (2017-)

Visiting Professor, Ecole Supérieure des Affaires (ESA Beirut) HEC-ESCP-Europe (2000-2016)

Visiting Professor, ESIGELEC School of Engineering, Rouen, France - ISCAE Casablanca, Morocco - University PARIS IX-DAUPHINE (2004-2007)

Academic

Professor, Finance and Management Control Department, EADA Business School (2016-)

Associate Professor, Director of the Master in Management Program, NEOMA BUSINESS SCHOOL (2012-2016)

Associate professor, Chair of Accounting, Law, Information and Operations Management Academic Department , NEOMA BUSINESS SCHOOL (2008-2012)

Associate Professor, Managing Director of International Programs, NEOMA BUSINESS SCHOOL (2005-2007)

Associate Professor, Deputy Director International Relations, NEOMA BUSINESS SCHOOL (2004-2005)

Associate professor, Managing Director of International Programs, NEOMA BUSINESS SCHOOL (1998-2004)

Assistant Professor, I.A.E. de Lyon - Université Lyon III (1997-1999)

Assistant Professor, ECOLE SUPERIEURE DE COMMERCE ET D'ADMINISTRATION DES ENTREPRISES (E.S.C.A.E.) Amiens (1995-1996)

Assistant Professor, Conservatoire National des Arts et Métiers (CNAM) – I.A.E. (Institut d’Administration des Entreprises) de Picardie, Amiens, France (1994-1995)

Professional

Managerial Controller, VALEO Clutches Amiens, France and VALEO Kupplungen GmbH, Chemnitz, Germany (1991-1993)

EUROFACTOR (2008 - 2012)

MATMUT (2008 - 2012)

ORANGE (2008 - 2012)

PERNOD RICARD (2009 - 2010)

SAINT GOBAIN (2008 - 2009)

AIR FRANCE (2000 - 2005)

Book, Scholarly

BAKER, C. , COHANIER, B. Organizational Theory Perspective on Cost and Management Accounting History. U.S.A.: .

Journal Article, Scholarly

COHANIER, B. , Cooper, S. , DeLoo, I. , Yates, D. Performance measurement and management systems in the US and France: two case studies in the airline industry. Science Direct: Management Accounting Research.

DIFRANCESCO, R. , LUZZINI, D. , ROMAN COY, D. , COHANIER, B. Performance Management in Omnichannel Retail. France: ESCP-EUROPE - INSEMMA Market Research.

COHANIER, B. , BAKER, C. French retail Industry performance management practices, a case study. : .

COHANIER, B. , BAKER, C. From "traditional paternalism” to "libertarian paternalism” at Michelin. USA: Business History Review.

COHANIER, B. , DeLoo, I. Dashboarding a pandemic: from accounting information to ideology. : Accounting Forum.

SALES PARDO, X. , GARRIGA COTS, E. , COHANIER, B. Paternalism and colonies in Catalunya. : .

RAHBANI, G. , COHANIER, B. , BONNET, M. Social Responsibility Adoption in Small Businesses and the Outcome on Overall Performance. Taylor & Francis: Journal of Small Business Management.

GARRIGA COTS, E. , COHANIER, B. The copernician revolution of social impact in the business and society field: a multilevel approach. U.S.A.: Journal of Business Ethics.

TAKIEDDINE, K. , COHANIER, B. , BONNET, M. Impact of lack of synergy on efficiency in credit risk management. U.S.A.: Management Decision.

TAKIEDDINE, K. , BONNET, M. , COHANIER, B. Impact of lack of staff competence on efficiency in credit risk management. U.S.A.: Journal of Risk Finance.

CAPPELLETTI, L. , SAVALL, H. , COHANIER, B. , BAKER, R. "How intervention-research in management accounting and control can contribute to the “third mission” of scholars? The case of the SEAM model of intervention-research". : Journal of Management Control.

COHANIER, B. , BAKER, C. “Responsibility towards someone or something”: paternalism as a long-term strategy of management control. : Accounting, Auditing & Accountability Journal.

CAPPELLETTI, L. , COHANIER, B. , SAVALL, H. , BAKER, C. The qualimetric approach of intervention-research in management accounting: A reflective analysis of the French SEAM model. U.S.A.: Qualitative Research in Accounting and Management.

CAPPELLETTI, L. , COHANIER, B. , SAVALL, H. , BAKER, C. The qualimetric approach of intervention-research in management accounting: A reflective analysis of the French SEAM model. U.S.A.: Accounting, Auditing & Accountability Journal.

COHANIER, B. , BAKER, C. Investigating "paternalism" as a long-term component of a management control system. : Management Accounting Research.

COHANIER, B. , BAKER, R. , GIBASSIER, D. (2018). Environmental Management Controls at Michelin - How do they link to sustainability?. Taylor & Francis: Social and Environmental Accountability Journal.

COHANIER, B. , Baker, C. , Leo, N. (2017). Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale. ELSEVIER: International Journal of Accounting Information Systems.

COHANIER, B. , Baker, R. , Leo, N. (2016). Considerations Beyond the Fraud Triangle in the Fraud at Société Générale. USA: Journal of Forensic & Investigative Accounting.

COHANIER, B. , Baker, R. , Byrd, J. , Hickman, K. (2016). Corporate Social Responsibility Reporting in Controversial Industries. U.S.A.: International Review of Accounting, Banking and Finance.

COHANIER, B. (2014). What qualitative research can tell us about performance management systems?. U.S.A.: Qualitative Research in Accounting and Management.

Working Paper

COHANIER, B. , BAKER, C. Comparative performance measurement and management in the United States and France: a contingency approach. : .

Conference Proceeding

DeLoo, I. , COHANIER, B. In between total and particular ideologies: the application of the precautionary principle in Sweden and France . Birmingham, U.K.: Management Accounting Association - MCA - ICAEW.

GARRIGA COTS, E. , COHANIER, B. (2020). La medición y gestión del impacto social: el caso de la Fundación Caja de Ingenieros. France - U.S.A.: University Lyon III - ISEOR - AOM.

COHANIER, B. , BAKER, C. (2019). Investigating “paternalism” as a long-term component of a Management Control System (MCS). Brimingham, U.K.: Management Accounting Research Group - Aston Business School - London School of Economics.

COHANIER, B. , BAKER, C. (2019). Theseus and Michelin: how some organizations cope with the labyrinth of Tetranormalization. France - U.S.A.: Institut de Socio-Économie des Entreprises et des Organisations /Academy of Management Fall Colloquium France - U.S.A.: University Lyon III.

COHANIER, B. , Pederzoli, D. , Baker, R. (2012). Corporate social and environmental reporting in the large retail distribution sector. U.S.A.: Procedia Economics and Finance.

Chapters in Scholarly Book

COHANIER, B. , BAKER, C. Organizational theory early developments: locating the seeds of Socio-Economic Approach to Management. University Lyon III - France: ISEOR.

COHANIER, B. , BAKER, R. (2018). Corporate Social Responsibility (CSR): Practices, Issues and Global Perspectives. U.S.A.: Nova Science Publishers.

Case Study with Teaching Note

COHANIER, B. , LAFAGE, P. Béton. : .

COHANIER, B. , LAFAGE, P. Esto. : .

COHANIER, B. , LAFAGE, P. Marine. : .

COHANIER, B. , LAFAGE, P. Rep. : .

COHANIER, B. , LAFAGE, P. Sol. : .