Academic excellence at the heart of ESSEC


Accounting and Management Control 

Accounting and Management Control are at the core of providing and communicating information about organizations’ activity and performance. They impact a wide variety of economic agents in their decision-making process, such as managers, investors, clients, consumers, regulatory institutions, and society at large.  Our Department contributes to the development and shaping of the accounting and management control practices of accounting and control professionals, as well as operational managers through our research, teaching, and professional activities.

Department research seminars


The Accounting and Management Control Department at ESSEC Business School is committed to the creation of knowledge through original, high-quality and interdisciplinary research, which tackles many of today’s societal challenges. Our research is characterized by a strong degree of engagement with research users in the public, private and non-profit sector.

The faculty members conduct research and supervise doctoral students on a wide variety of topics in auditing, financial accounting and reporting, management accounting, and management control. These topics include: financial reporting harmonization, the role of institutional factors and financial markets in the dissemination and disclosure of accounting information, regulatory and societal perspectives on accounting and auditing, auditing and the accounting profession, the impact of management control systems and practices on organizational processes, individuals, and organizational identities, and the development of new control practices such as CSR performance management systems and institutional valuation systems.

Our Department conducts high quality research and publishes in a variety of peer-reviewed journals, including top academic journals such as: Accounting, Organizations and Society, Contemporary Accounting Research, European Accounting Review, Human Relations, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Business Ethics, Journal of International Business Studies, Management Science, Organization Science, Organization Studies, and Strategic Management Journal. Our faculty members also hold editorial and board positions in numerous international academic journals.

We are dedicated to disseminate and debate current research, and we regularly organize research seminars, where leading academics are invited to present their latest research.


The faculty members of the Accounting and Management Control Department at ESSEC Business School have a wide expertise in areas such as auditing, financial accounting, and management control.

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professors of the department


Our Department offers students an introduction to the procedures and methods of accounting and management control and their use in various contexts - strategic decision-making and management, financial communications – and environments: private (large and small companies), public, and non-profit.

It also offers interdisciplinary courses that provide insights into the organizational dimensions of management tools. The latter include not only accounting and management control tools, but also HRM, organizational change, CSR/SRI and integrated information systems (ERP).

Our Department offers courses in all programs at ESSEC Business School, namely BBA, MSc. in Management/Grande École, Specialized Masters, Global MBA, and Executive programs (e.g., Executive MBA, part-time Masters, Advanced Management Programs, customized corporate programs). We also run the Executive Advanced Master in Financial Management and Management Control.

The Department also prepares students to become certified accountants under the French system and to work in the areas of auditing, financial analysis, accounting and financial management, and management control.

The Accounting and Management Control Department currently seeks applications for the ESSEC PhD program. Our Department offers a PhD in Accounting and Auditing concentration, and a Management Control track in the PhD in Management concentration. Over the last five years, our PhD graduates have been placed at highly prestigious institutions such as Cass Business School (UK), Concordia University (Canada), University of Central Florida (USA), University of Melbourne (Australia), Monash University (Australia), etc. You can contact Daphne Lui and Ioana Lupu for further information.

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Information and Contact

Stefan LINDER (Co Head of Department)
Wolfgang DICK (Co Head of Department)

For the Department:
Sylvie Heumez, tel. +33 (0) 1 34 43 32 07

For Research Seminars:
Delphine Caucusse, tel. +33 (0) 1 34 43 32 74

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