Maxence Postaire

Ecole Supérieure de Commerce de Clermont | ESC Clermont

This article examines an organization’s attempts to manage strong sustainability with management control devices – i.e., indicators, budgets, and tools for reporting, deliberating, and decision-making. Our study is based on interviews and non-participant observations conducted in a cooperative engaged in sustainable energy production. We show that...

Cet article s’intéresse aux pratiques quotidiennes des professionnels comptables susceptibles de faire évoluer la comptabilité face à l’Anthropocène. Les auteurs identifient des pratiques de travail institutionnel associées à un travail d’une part, de maintien de l’institution comptable et d’autre part, de création via le développement de nouv...

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting fo...

Les entreprises ont un rôle à jouer face aux défis environnementaux et sociaux contemporains et certaines font le choix d’intégrer le développement durable au cœur de leur stratégie. Cette intégration de multiples objectifs de performance induit le besoin de développer des outils de pilotage adaptés. Cet article étudie spécifiquement le rôle des di...

Our planet and our human societies are threatened by numerous social and environmental challenges. To meet them, organizations are transforming themselves in favor of a more sustainable development. These transformations lead to the implementation of management control in order to guide individual behaviors towards organizational goals. This transf...

Purpose This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations. Design/methodology/approach We analyze a variety of documents to ascertain what comprises the typical accounting education program...