Carlos Ramirez
Professor, Accounting and Management Control Department

Photo de Carlos Ramirez
Curriculum Vitae (pdf)
General Information Research Areas Publications Teaching Other Activities

Habilitation to supervise doctoral students (Habilitation à diriger des recherches), Université de Paris 1

International Teachers Programme, SDA Bocconi - Milan 

PhD in Sociology (with first-class honours), Ecole des hautes études en sciences sociales 

Agrégation de sciences sociales

HEC Paris Diploma


Carlos Ramirez received his PhD in sociology in 2005 from the Ecole des hautes études en sciences sociales. Before joining ESSEC Business School he has been a member of HEC Paris and the London School of Economics and Political Science’s faculties. His research is mainly concerned with the sociology and history of professional groups and focuses on the institutionalization of a transnational market for professional expertise. His works have been published in journals such as Accounting Organizations and Society and the Journal of Management Studies.

Research Areas

The sociology and history of professions, with special reference to the audit profession

The globalisation of accounting and auditing, with special reference to standardisation

The sociology of domination with special reference to Pierre Bourdieu’s work

The cultural history of business concepts





Law and Taxation 

Geographical Areas


United Kingdom

United States


On-going Projects

Big 4 audit firms in the post-Enron era: what business model?

Globalization and Governance: what role for standard-setters?

Orgnaizational memory and history: a new research agenda for business history?

Bourdieu and neo-institutionalism: towards a conceptulaization of domination in organizational fields?

Academic Publications
  "Beyond segments in movement: a ?small? agenda for research in the professions" (C. Ramirez, L. Stringfellow, M. Maclean), Accounting Auditing & Accountibility, Nov 2015, Vol. 28, Issue 8, p. 1341-1372
  "We are Being Pilloried for Something We did not Even Know We Had Done Wrong!? Quality Control and Orders of Worth in The British Audit Profession" (C. Ramirez), Journal of Management Studies, Jul 2013, Vol. 50, Issue 5, p. 845‑869
  "Analysing, Accounting for and Unmasking Domination: On Our Role as Scholars of Practice, Practitioners of Social Science and Public Intellectuals" (C. Ramirez, D. Golsorkhi, B. Leca, M. Lounsbury), Organization, Nov 2009, Vol. 16, Issue 6, p. 779‑797
  "Reform or rebirth? The 1966 Companies Act and the problem of the modernisation of the audit profession in France" (C. Ramirez), Accounting, Business and Financial History, Jul 2009, Vol. 19, Issue 2, p. 127‑148
  "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research" (C. Ramirez), Accounting in Europe, Jun 2009, Vol. 6, Issue 1, p. 107‑126
  "Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK" (C. Ramirez), Accounting Organizations and Society, Apr 2009, Vol. 34, Issue 3-4, p. 381‑408
  "Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable" (C. Ramirez, T. Jeanjean), Comptabilité Contrôle Audit, Dec 2008, Vol. 14, Issue 2, p. 5‑26
  "La sociologie de la comptabilité : une introduction" (C. Ramirez, E. Chiapello), Comptabilité Contrôle Audit, Jun 2004, Vol. 10, Issue numéro spécial, p. 3‑5
  "Du commissariat aux comptes à l'audit - Les Big 4 et la profession comptable depuis 1970" (C. Ramirez), Actes de la Recherche en Sciences Sociales, Feb 2003, Issue 146-147, p. 62‑79
  "Understanding social closure in its cultural context: accounting practitioners in France (1920 - 1939)" (C. Ramirez), Accounting Organizations and Society, May 2001, Vol. 26, Issue 4-5, p. 391‑418

  Histoire de la profession comptable en France. In: Dictionnaire historique analytique et critique de comptabilité des entreprises (with P. Labardin). Nicolas Praquin, Didier Bensadon, Béatrice Touchelay. 2016
  Histoire de l?audit en France. In: Dictionnaire historique analytique et critique de comptabilité des entreprises. Nicolas Praquin, Didier Bensadon, Béatrice Touchelay. 2016
  Normalisation des services marchands ou marchandisation des normes ? Les Big 4 et la normalisation internationale de la comptabilité et de l?audit. In: Services sans frontières. Mondialisation, normalisation et régulation de l'économie des services. Paris (France) : Les Presses de Science po, Jean-Christophe Graz, Nafi Niang. 2013, p. 223-252
  How Big Four audit firms control standard setting in accounting and auditing. In: Finance: The Discreet Regulator: How Financial Activities Shape and Transform the World. London (United Kingdom) : Palgrave Macmillan, Isabelle Huault, Chrystelle Richard. 2012, p. 40-59
  Les histoires de la profession comptable en France. In: Comptabilité, Société, Politique. Mélanges en l?honneur du Professeur Bernard Colasse (with P. Labardin). Paris (France) : Economica, Marc Nikitin, Chrystelle Richard. 2012, p. 268-284
  Promoting transnational professionalism: Forays of the ?Big Firm? accounting community into France. In: Transnational communities. Shaping Global Economic Governance. Cambridge (Royaume-Uni) : Cambridge University Press, Marie-Laure Djelic, Sigrid Quack. 2010, p. 174-196
  La règle et la norme : des grands cabinets d?audit multinationaux et de la place qu?ils occupent dans la profession comptable libérale. In: Sociologie des groupes professionnels. Paris (France) : La Découverte, Didier Demazière, Charles Gadéa. 2009, p. 129-139
  L?audit : critique d?une pratique critique. In: Les études critiques en management. Une perspective française. Québec (Canada) : Presses Université Laval, Damon Golsorkhi, Isabelle Huault, Bernard Leca. 2009, p. 261-280
  Sociologie de la comptabilité. In: Encyclopédie de comptabilité, audit et contrôle de gestion. Paris (France) : Economica, 2009, p. 1269-1277

Teaching at ESSEC

An introduction to Accounting and Financial Analysis (Specialized Masters Programme)

Financial Accounting (Grande Ecole - bachelor level): instructor and course coordinator

Financial Accounting (Grande Ecole - master level) : instructor and course joint coordinator

Financial Accounting (Specialized Masters Programme) 

Advanced Financial Accounting (Grande Ecole Programme)

Managing in Complexity (Grande Ecole Programme)

Empirical Research in Financial Accounting (Doctoral Programme)

Auditing and Regulation (Doctoral Programme) 

Other Teaching Activities

Qualitative research in auditing (course taught in the Mastère recherche Contrôle-Audit-Reporting, Université Paris IX Dauphine)


International Teachers Programme, Universita Bocconi, Milan (2008) 

Awards and Distinctions

Research Grant from the Fondation HEC (2012-2014) 


Association Francophone de Comptabilité Best Paper Award in 2009 for “Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable”, Comptabilité - Contrôle - Audit, décembre 2008, vol. 2, n° 14, pp. 5-26 (with T. Jeanjean). Republished as "Back to the Sources of Positive Accounting theory: an Institutitional Analysis of Paradigm Changes in Accounting Research", Accounting in Europe, 2009, 6(1), 107 – 126


Nominated for the best teacher of the year at HEC Paris – Pierre Vernimmen Teaching Award (2007)

Scientific Activities
Editorial Board Membership
  Critical Perspectives on Accounting, Elsevier
  European Accounting Review, Taylor-Francis

Conference Presentations

Keynote speaker

- Journées d'actualité, Association Francophone de Comptabilité (2011 and 2014) 

- 17th Workshop on Accounting and Management Control –Raymond Konopka Memorial, Instituto de Empresa, Segovia, Spain (2012)


Seminar presentations

- Sciences-Po Paris (2014)

- Instituto de Empresa, Madrid, Spain (2011) 


Conference/workshop presentations

2015 :

- Interdisciplinary perspectives on accounting conference, Stockholm, Sweden

- European Group for Organizational Studies, Athens, Greece

- Association Francophone de Comptabilité, Toulouse, France

2014 :

- Association Francophone de Comptabilité,  Lille, France


2013 :

- Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, Japan


2011 :

- European Accounting Association annual congress, Rome, Italy


2010 :

- European Group for Organizational Studies annual conference, Lisbon, Portugal

- Journée d'études "Des services hors-normes? Internationalisation et régulation de l'économie des services", Université de Lausanne, Switzerland 



Affiliations and Academic Responsibilities

Membership in professional Associations


- International Sociological Association

- European Sociological Association

- Association Française de Sociologie

- European Group for Organizational Studies

- Society for the Advancement of Socio-Economics

- Academy of Management

- European Institute for Advanced Studies in Management

- European Accounting Association

- Academy of Accounting Historians

- Association Francophone de Comptabilité


Member of the scientific committee of the European Accounting Association congress (2011-2014)

Member of the audit committee of the European Association of Evolutionary Political Economy (2012-2014)


Referee for 


- Accounting Organizations and Society

- Contemporary Accounting Research

- The Journal of Management Studies

- Organization studies

- Organization 

- The Journal of Organizational Behavior

- Human Relations

- Critical Perspectives on Accounting

- The Accounting Auditing and Accountability Journal

- The European Accounting Review

- Accounting and Business Research

- Comptabilité Contrôle Audit 


Visiting scholar

- Univeristy of Sydney (February-March 2009)

- Hitotsubashi University, Tokyo (May-August 2009)  


Professional Experience

ESSEC Business School (since January 2014)

Associate professor at the department of Accounting and Management Control


HEC Paris (2002-2013)

Assistant, then associate professor (2008) at the department of Accounting and Management Control

Head of the department of Accounting and Management Control (2010-2012)

Member of the Research Committee (2009-2013)

Member of the Pedagogy committee (2008-2010)


London School of Economics and Political Science (1997-2002)

Research Officer (Institute of Chartered Accountants in England and Wales Trustees Research Program) at the Department of Accounting and Finance

Useful Links
Accounting and Management Control

ESSEC Business School
Av. Bernard Hirsch
B.P. 50105
95021 Cergy Pontoise Cedex

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