Marion Brivot (born: Lecomte) | Université Laval (original) (raw)

Papers by Marion Brivot (born: Lecomte)

British Accounting Review, 2024

The accounting profession faces significant upheaval due to numerous destabilizations in its envi... more The accounting profession faces significant upheaval due to numerous destabilizations in its environment, with financialization being particularly impactful. This paper introduces a theoretical framework to dissect how the profession reacts to such disruptions. We posit that destabilizations give rise to novel types of misconduct, leading professional bodies to re-evaluate their definitions of (un)acceptable accounting behaviours. However, the intrinsically nebulous essence of accounting's foundational logic muddies these recalibrations. This vagueness, when paired with evolving misconduct, undermines specific regulatory measures, possibly instigating further destabilization. Our proposed framework is exemplified through a case study focusing on the emerging regulation of valuation advisory work – a service line that is emblematic of financialization – in a Canadian provincial jurisdiction. This case underscores the challenges the profession faces due to financialization, highlighting the current regulatory strategy that treats valuation work as a strictly technical process; an approach that we show is inadequate in mitigating valuation-related misconduct. The paper enriches the literature by introducing a novel theoretical framework for evaluating emerging challenges in accounting regulation, and by delineating the case study's repercussions for the evolving financialized landscape of the accounting profession.

Journal of Business Ethics, 2023

What ethical challenges do internal auditors (IAs) encounter in their professional role, and how ... more What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insights from archival documents and an ethics training session attended by 11 internal audit executives. Our analysis reveals two primary ethical challenges faced by IAs—ethical issues and dilemmas—which unfold in the various contexts we explicate in this study. To address them, IAs tend to favor axiological logic (values driven) over deontological logic (norms driven). However, in some situations, a prudential logic centered on risk becomes their touchstone. Our key takeaways are threefold: (1) a highlight of the ethical quandaries IAs grapple with; (2) evidence that prudential logic, with its merits and flaws, is used to bridge the gap that sometimes exists between professional norms and individual values; and (3) an emphasis on the weak reliance of IAs on the Institute of Internal Auditors Code of Ethics, hinting at avenues for its enhanced outreach and pedagogy.

Critical Perspectives on Accounting, 2023

We dedicate this Special Issue of Critical Perspectives on Accounting (CPA) to Cornelia Beck. It ... more We dedicate this Special Issue of Critical Perspectives on Accounting (CPA) to Cornelia Beck. It would not have been possible without her positive energy, endless enthusiasm and intellectual brilliance. We miss her as a dear friend, colleague and co-editor. This Special Issue emerged from the ‘Next Generation Forum’ at the 2018 Interdisciplinary Perspectives on Accounting (IPA) Conference in Edinburgh, UK, and its sequel at the 2019 Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference in Auckland, New Zealand. These fora were set up because many emerging and a number of senior scholars in the field felt interdisciplinary accounting research (IAR) at risk of losing its momentum, and many of them continue to be concerned today (Alawattage et al., 2021). We start by defining what we mean by IAR and then discuss the most important criticisms that IAR is currently facing. Subsequently, we summarize the contributions of the articles that appear in this Special Issue. We conclude by offering our own, necessarily subjective and personal, vision of a desirable future for IAR.

SSRN Electronic Journal, 2012

Cette these concerne l’utilisation de systemes de Knowledge Management (KMS) dans les firmes de s... more Cette these concerne l’utilisation de systemes de Knowledge Management (KMS) dans les firmes de services professionnels et analyse les implications de cette utilisation pour le travail professionnel d’une part, et pour le controle organisationnel du travail d’autre part. L’etude socio-ethnographique menee dans le bureau parisien d’un cabinet d’avocats d’affaires francais entre 2005 et 2008 devoile que l’utilisation d’un KMS de premiere generation rend possible la mass-customisation et la standardisation de la production de certains services juridiques et fiscaux. Nous montrons que cette rationalisation du travail s’opere simultanement sur les plans formel, substantif, pratique et theorique. Cependant, au lieu de constater un renforcement du controle administratif qui irait logiquement de pair avec cette rationalisation plurielle du travail, nous observons l’emergence d’un fantasme de controle administratif portant sur l’utilisation efficiente des ressources de production et sur l’un...

Academy of Management Proceedings, 2015

A travers une étude de cas exploratoire menée en 2005-2006 dans un cabinet d'avocats d'affaires f... more A travers une étude de cas exploratoire menée en 2005-2006 dans un cabinet d'avocats d'affaires français, notre objectif est de proposer une grille d'analyse permettant de comprendre comment l'utilisation d'un système de knowledge management peut transformer le mode de production des services professionnels, d'une part, et rendre possible un certain contrôle de l'utilisation des connaissances organisationnelles d'autre part. Cet article s'inscrit à l'intersection féconde de deux champs de recherche, le contrôle de gestion et le knowledge management dans les firmes de services professionnels (PSF), et a pour ambition de dépasser la double croyance selon laquelle la production de services intellectuels et l'utilisation des connaissances organisationnelles ne peuvent pas faire l'objet d'un contrôle formel centralisé.

Accounting History Review, 2011

1This paper draws on Bourdieu's sociolinguistic theory to interpret the overrepresentation o... more 1This paper draws on Bourdieu's sociolinguistic theory to interpret the overrepresentation of Anglophone accountants vis-à-vis Francophone comptables in the formative years of North America's first professional accounting association. In a linguistic market, where English was taken for granted as the official language of commerce, we find that the founding members of the Association of Accountants in Montreal (AAM) possessed a ‘distinctive’ cultural and linguistic habitus. We observe that the AAM enacted for many years a number of exclusion strategies to effectively limit its admittance of Francophone compatibles who possessed a different cultural and linguistic habitus. When the AAM eventually did explicitly embrace Francophone memberships, this was in order to counter the threat of a rival accounting designation.

Business & Society, 2021

Building a coherent discourse on professionalism is a challenge for corporate social responsibili... more Building a coherent discourse on professionalism is a challenge for corporate social responsibility (CSR) practitioners, as there is not yet an established knowledge basis for CSR, and CSR is a contested notion that covers a wide variety of issues and moral foundations. Relying on insights from the literature on micro-CSR, new professionalism, and Boltanski and Thévenot's (1991/2006) economies of worth framework, we examine the discourses of 56 CSR practitioners in South Korea on their claimed professionalism. Our analysis delineates four distinct discourses of CSR professionalismstrategic corporate giving, social innovation, risk management, and sustainability transition-that are derived from a plurality of more or less compatible moral foundations whose partial overlaps and tensions we document in a systematic manner. Our results portray these practitioners as compromise

Phares, 2021

Dans cet essai, je défendrai la thèse que la théorie des émotions de Jesse Prinz peut fournir une... more Dans cet essai, je défendrai la thèse que la théorie des émotions de Jesse Prinz peut fournir une nouvelle piste explicative au « problème motivationnel » constaté empiriquement en psychologie morale et analysé théoriquement en méta-éthique. Ce problème est caractérisé par la déconnexion entre les raisons d'agir et la motivation à agir d'un agent A dans une situation S impliquant la transgression d'une norme ou d'une valeur à laquelle A tient, et nécessitant une décision ou une action de sa part. Plus spécifiquement, je justifierai en quoi la valence globale et la note dominante du cocktail émotionnel ressenti par A peuvent contribuer à élucider les cas de désalignement entre ses raisons et ses motivations à agir, au-delà des explications classiques que sont la faiblesse de la volonté ou l'irrésolution, d'une part, et le manque d'enracinement des raisons d'agir de A dans ses désirs, d'autre part. Introduction Les émotions sont un sujet de recherche qui transcende les frontières disciplinaires. On peut s'y intéresser d'un point de vue philosophique, psychologique, neurologique, ou sociologique, notamment. C'est pourquoi Jesse Prinz, dont les travaux ont contribué à inspirer cet essai, ne se cantonne pas à un seul silo de littérature pour faire progresser les connaissances sur ce sujet. J'adopterai à mon tour une approche multidisciplinaire : pour caractériser le problème motivationnel qui m'intéresse, j'ai choisi

Journal of Business Ethics, 2020

This qualitative field study is based on interviews with 20 experienced audit partners in France ... more This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they prefer to consult and why? Our analysis provides evidence that audit partners do not deliberate alone, contrary to what psychological experimental research on audit ethics usually postulates. When faced with an uncertain situation in terms of professional ethics, they seek reassurance by consulting colleagues. Not just any colleagues, however. Whom they consult depends on whether they wish to avoid or take measured ethical risks. Overall, we find that audit partners approach ethics as a personal and collective risk that must be managed in specific ways. This study enriches what we know about auditor ethics by helping to shed light on what is usually inaccessible to researchers: the questions that audit partners ask their peers when faced with uncomfortable ethical issues in client engagements before making a decision they find acceptable.

Journal of Business Ethics, 2019

This study investigates how one important accounting professional authority—CPA Canada—discusses ... more This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 articles about accounting ethics that were published in CPA
Magazine from January 2000 to December 2017, and find evidence of moral pluralism (Nagel in Mortal questions. Cambridge
University Press, Cambridge, 1979). Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism.

Auditing: A Journal of Practice & Theory, 2018

This research is based on an in-depth analysis of 34 interviews with partners in Big 4, medium-si... more This research is based on an in-depth analysis of 34 interviews with partners in Big 4, medium-sized, and small audit firms that specialize in private and/or public company audits, to explore how they understand the concept of audit quality. Two contrasting conventions—i.e., shared judgment norms—of audit quality emerge from the analysis. Public company audit partners in Big 4 firms espouse what we call the “model” audit quality convention, which considers that audit quality results from a technically flawless audit, where professional judgment is highly formalized, and quality is attested by a perfectly documented audit file that passes Canadian Public Accountability Board (CPAB) and PCAOB inspections. In contrast, partners working primarily on private company audits, regardless of their firm's size, endorse what we call the “value-added” audit quality convention, which considers that audit quality results from tailoring the audit to meet the client's unique needs, where professional judgment is unconstrained, and where quality is attested by the client's perception that the audit has given a better understanding of their financial situation and the associated risks and opportunities. Our analysis also reveals significant tensions within each of these two conventions, and a fear that the current regulatory framework for quality control might end up severely hurting audit quality.

Accounting, Organizations and Society, 2018

We investigate one episode of the “financialization” of accounting: the debate over the “correct”... more We investigate one episode of the “financialization” of accounting: the debate over the “correct” method to discount defined benefit (DB) pension plan liabilities for US public sector financial reporting. We outline this issue from the pre-agenda, agenda-setting and alternatives selection phases of the standard setting process, through to the policy decision made by the Governmental Accounting Standards Board (GASB) in 2012. We find that one group of 15 individuals, which we propose acted as an epistemic community (EC) that was focused on financial economic theory, was disproportionally influential in all phases of the standard setting process, despite its small size. Ideas do not spontaneously travel from one jurisdiction (e.g., financial economics) to another (e.g., accounting) without agency. We thus add a focus on the carriers of ideas to the literature on accounting standard setting, which has so far predominantly examined this process from the standpoint of interests and institutions. We argue that framing theory helps to both empirically identify the hierarchies of the EC, but further helps to make visible the values and assumptions made by agents of financialization who push towards the adoption of financial computation techniques presented as axiologically neutral.

Accounting, Auditing & Accountability Journal, 2017

Purpose The purpose of this paper is to provide insight into how a constellation of actors seek t... more Purpose
The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk.

Design/methodology/approach
Following the approach suggested by Janesick (1998) and Denzin and Lincoln (1998), the authors undertook an in-depth qualitative analysis of a large number of data sources including interviews, best-selling books by renowned SM specialists, relevant press articles drawn from a Factiva search, and documents published by the Big Four firms and professional accounting institutes in Canada on how organizations should use SM to protect their reputational capital.

Findings
Four competing SM reputational risk control perspectives inductively emerged from the analysis: the Beyond Control frame, the Subveillance frame, the De-territorialization frame, and the Re-territorialization frame, with large accounting firms and professional accounting institutes especially promoting the latter.

Originality/value
The control literature has been criticized by many scholars as being in urgent need of updating. By inductively theorizing four original control frames in the SM arena, the research aims to move management control research in new directions.

European Accounting Review, 2016

Despite various corporate collapses over the last decades, risk management is increasingly influe... more Despite various corporate collapses over the last decades, risk management is increasingly influential across organizations worldwide, as if the apparatus’ credibility was impermeable to scandals that, from critical angles, cast doubt on its efficacy. Relying on a cultural perspective of analysis highlighting the range of social processes that protect prevailing institutions’ legitimacy from aberrations, we examined the sense-making approaches employed by corporate boardroom actors to maintain their confidence in the credibility of the risk management apparatus despite being exposed to a continuous flow of corporate failures pointing to risk management efficacy limitations. Specifically, we conducted 35 interviews with corporate board stakeholders, mostly board members and corporate consultants. Our analysis indicates that actors involved in risk management processes tend to interpret aberration cases through perspectives that put the blame on some implementation deficiency, thereby ensuring that risk management's core assumptions are not questioned. These perspectives point to a defensive system of thought grounded in the director and consultancy communities, whose main referents are subject to intense work and re-conceptualization in the aftermath of aberrations, thereby providing community members with the means to make sense of the frictions of organizational life in ways that maintain the legitimacy of the risk management apparatus.

Accounting, Auditing & Accountability Journal, 2016

Purpose The purpose of this paper is to characterize how those who perform (internal auditors), m... more Purpose
The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion of “internal audit quality” (IAQ).

Design/methodology/approach
This study is predicated on the meta-analysis of extant literature on IAQ, 56 interviews with internal auditors and AC members of public or para-public sector organizations in Canada, and archival documents published by the IIA, analyzed in the light of framing theory.

Findings
Four interpretative schemes (or frames) emerge from the analysis, called “manager,” “éminence grise,” “professional” and “watchdog.” They respectively correspond to internal auditors’, AC members’, the IIA’s and external auditors’ viewpoints and suggest radically different perspectives on how IAQ should be defined and controlled (via input, throughput, output or professional controls).

Research limitations/implications
Empirically, the authors focus on rare research data. Theoretically, the authors delineate four previously undocumented competing frames of IAQ.

Practical implications
Practically, the various governance actors involved in assessing IAQ can learn from the study that they should confront their views to better coordinate their quality control efforts.

Originality/value
Highlighting the contrast between these frames is important because, so far, extant literature has predominantly focussed on only one perspective on IAQ, that of external auditors. The authors suggest that IAQ is more polysemous and complex than previously acknowledged, which justifies the qualitative and interpretive approach.

European Accounting Review., 2017

In this study, we examine the ways in which actuarial consultants attempt to motivate their clien... more In this study, we examine the ways in which actuarial consultants attempt to motivate their clients to see pension-related accounting regulations and market volatility as ‘risks’ that need to be managed through particular risk-mitigating technologies. This study is predicated on 23 interviews conducted with actuarial consultants and their clients and consulting agencies’ publically available documents. Taking framing theory and the sociological literature on risk as conceptual starting points, we find that consultants engage in specific framing strategies to persuade clients by rhetorically weaving a series of financial risk objects, financial de-risking strategies, and calls for action. We also find that current and prospective clients sometimes contest consultants’ prescriptions, despite the pervasiveness of risk management as the ultima ratio of organizational governance. This contestation occurs, ironically, because adopting de-risking solutions in one area is perceived by some clients as triggering new risks in areas unforeseen by consultants. This research increases our knowledge of how new risk objects and de-risking solutions come into existence and why some risk management practices fail to be diffused within organizations despite the staggering success of the risk management rationality. We explain the latter through the concepts of frame diffraction and overload.

Critical Perspectives on Accounting, 2016

This study focuses on the Governmental Accounting Standards Board’s (GASB) Pension Project which,... more This study focuses on the Governmental Accounting Standards Board’s (GASB) Pension Project which, over 2009–2012, deliberated a highly contested issue over the “correct” discount rates to be used in the discounting of pension liabilities on government financial statements. We analyze the arguments used by participants to justify their preference and find that, despite the unprecedented economic consequences associated with changing the status quo discount rate, all groups of participants favor a deontological justification over a consequentialist or “mixed” line of reasoning. We use a mixed methods approach to determine the prevalence of particular argumentative styles, and to further examine the nature of the arguments made. This study increases our understanding of how “lay experts” – that is to say, citizens who have acquired knowledge in a particular technical domain, but who are not credentialized in the field – participate in policy making processes dominated by accredited “professional experts”. We argue that if lay citizens are absent from the debate and if lay-experts, far from playing a mediating role between lay citizens and professional experts, espouse or mimic the latter’s argumentative style, the benefit of widening participation in accounting standard setting processes – other than providing a thin layer of democratic legitimacy to the processes in question – is questionable.

Critical Perspectives on Accounting, 2015

This paper examines how the U.S. accounting profession, through the American Institute of Certifi... more This paper examines how the U.S. accounting profession, through the American Institute of Certified Public Accountants (AICPA), sought to restore its damaged reputation and re-legitimize its claim to self-regulation after the Enron scandal. We do so by analyzing the content of AICPA leaders’ web communications to members and outsiders of the Institute between 1997 and 2010 and draw upon the concepts of logics and discourse. We argue that the marketing language surrounding the AICPA's “Vision Project” prior to Enron (1997–2001) is not durably supplanted by the language of parrhesia, celebrated during the Enron crisis management episode (2002–2004) – it reemerges after 2005, juxtaposed to parrhesia. This study contributes to increasing our understanding of the institutional complexity of the accounting professional field by suggesting that this complexity is, in part, cultivated and reproduced by AICPA leaders’ navigation between different conceptions of being an accountant. Institutional complexity can thus be viewed as a resource, rather than a constraint, which provides flexible impression management opportunities.

British Accounting Review, 2024

Journal of Business Ethics, 2023

Critical Perspectives on Accounting, 2023

SSRN Electronic Journal, 2012

Academy of Management Proceedings, 2015

Accounting History Review, 2011

Business & Society, 2021

Phares, 2021

Journal of Business Ethics, 2020

Journal of Business Ethics, 2019

Auditing: A Journal of Practice & Theory, 2018

Accounting, Organizations and Society, 2018

Accounting, Auditing & Accountability Journal, 2017

European Accounting Review, 2016

Accounting, Auditing & Accountability Journal, 2016

Research limitations/implications
Empirically, the authors focus on rare research data. Theoretically, the authors delineate four previously undocumented competing frames of IAQ.

European Accounting Review., 2017

Critical Perspectives on Accounting, 2016

Critical Perspectives on Accounting, 2015

Research handbook on accounting and ethics, 2023

There is no shortage of accounting ethics textbooks. They typically contain an introduction to th... more There is no shortage of accounting ethics textbooks. They typically contain an introduction to the classic competing theories of moral philosophy regarding what it means to act ethically; a review of the conceptual framework for financial reporting; a description of the applicable professional code of conduct (depending on the local jurisdiction); and an explanation of the contractual and extracontractual obligations of accountants to various stakeholders, including the general public. The topic of fraud is usually central, and almost all textbooks also include a toolkit to guide students’ ethical deliberations in the context of fictional scenarios, derived from real-world dilemmas. In contrast, research handbooks that review the ongoing academic debates around ethics and accounting are rare, with the notable exception of that of Taylor and Williams (2021). Before specifying our project in this volume and what sets it apart, we first propose to provide some important definitions.

Chapitre 12- Les grands courants en contrôle de gestion, 2023

Si son étymologie est incertaine (Hacking, 2003), le mot risque renvoie généralement à la probabi... more Si son étymologie est incertaine (Hacking, 2003), le mot risque renvoie généralement à la probabilité qu'une menace extérieure s'actualise et s'accompagne de conséquences négatives (Ericson et Haggerty, 1997). Les sociétés humaines ont longtemps interprété ces menaces comme des punitions divines, et plutôt que de les subir passivement, elles ont tenté de les écarter par le biais de prières, d'offrandes et autres rituels culturellement contingents (Douglas et Wildavsky, 1982; Douglas, 1966). Aujourd'hui, la gestion, la gouvernance, le management et le contrôle des risques passent par une multitude de dispositifs qui reposent sur des fondements propres à notre époque, mais les risques n'en demeurent pas moins des constructions sociales. Pour qu'une menace se mette à exister en tant que risque, il faut d'abord qu'elle soit identifiée, qualifiée, quantifiée, qu'on lui attribue une cause, qu'on lui assigne des responsables chargés de la surveiller et que l'on cherche à intervenir sur elle. Cette intervention ne relève d'ailleurs plus exclusivement de l'évitement des risques (contrairement à la plupart des pratiques historiques, documentées par Mary Douglas) car ceux-ci sont désormais associés à des opportunités. C'est pourquoi ils suscitent un « appétit » plus ou moins important, qui varie d'une organisation ou d'un individu à l'autre et influence les heuristiques de prise de décision en situation d'incertitude (Buchak, 2013).

No organization is immune from the influence of management tools. Such tools as norms, indicators... more No organization is immune from the influence of management tools. Such tools as norms, indicators, ranking, evaluation grids and management control systems have moved outside the managerial and consultancy realm within which they were first developed to reach public administrations and policy-makers, as well as a range of other governmental and non-governmental organizations. Taking management tools out of the practical and utilitarian contexts to which they are often consigned and approaching them from a social analytical perspective, this book gives primacy to these everyday objects that constitute the background of organizational life and remain too often unquestioned. Bringing together developing streams of research from anthropology, political science, social psychology, sociology, accounting, organisation theory and management, Ève Chiapello and Patrick Gilbert offer an unprecedented theoretical synthesis that will help managers, scholars and policy-makers to unpack the functional and dysfunctional roles and effects of management tools within and across organizations.

Este libro introduce las herramientas de gestión en el análisis de los fenómenos sociales y organ... more Este libro introduce las herramientas de gestión en el análisis de los fenómenos sociales y organizacionales. Se interroga acerca de dónde vienen estos instrumentos, cómo llegan a imponerse, qué cambios experimentan en su aplicación local y cómo afectan las relaciones sociales. Para ello revisa y confronta diferentes teorías que se han interesado en la temática a partir del año 1990, tanto desde la sociología, las ciencias políticas, la psicología social, como desde las ciencias de la administración. A partir de ello, propone un marco y una metodología propios que permiten abordar la problemática de manera integral.

Nos sociétés sont de plus en plus régulées par des mécanismes qui se réclament de la gestion, et ... more Nos sociétés sont de plus en plus régulées par des mécanismes qui se réclament de la gestion, et la place des outils (normes, indicateurs, tableaux de bord, systèmes d’information...) y est devenue considérable. Sortis des grandes entreprises où ils sont nés, ces outils ont gagné l’économie sociale, l’État et les organisations publiques. Le projet de ce livre est d’introduire dans l’analyse des phénomènes sociaux, organisationnels et économiques ces objets, peu visibles jusque-là malgré leur omniprésence, et de les utiliser comme des analyseurs de situations qui marquent notre époque.

Depuis les années 1990, des recherches en sociologie, science politique, psychologie sociale et sciences de gestion ont commencé à s’intéresser à ces objets, constituant une production scientifique importante, mais très éclatée. Il manquait une synthèse structurée qui permette à des étudiants, des chercheurs ou des managers d’approfondir ce champ. Ce livre permet également d’éclairer des travaux qui porteraient sur des instruments de politiques publiques.

Cet ouvrage a obtenu le prix FNEGE du meilleur ouvrage de recherche (2014).

Accounting, Economics, and Law, 2012

Organization Studies, 2016

Social and Environmental Accountability Journal, 2018