Hélène Löning

Associate Professor of Accounting and Management Control / Academic Director, Accounting & Financial Management at HEC Paris

Schools

  • HEC Paris

Links

Biography

HEC Paris

Hélène Löning received a Ph.D. in Management from HEC in 1994, and her HDR (Habilitation to Supervise PhDs) from Université Paris-Dauphine in 2003. She visited several Universities for longer stays, including the London School of Economics (LSE) and the Leventhal School of Accounting at the University of Southern California (USC) in 2001 & 2002.

An ITP alumni, she has taught Managerial & Organizational Accounting as well as Open Innovation Strategies to a large variety of audiences, including undergraduate (MSc) and graduate (MBA) students, Executive MBAs, Executive Education programs, and has supervised several doctoral students.

She previously served as the Accounting & Control Department chair, as the Academic Director of ExecEd programs, and as the Acting Associate Dean for the PhD program. She currently serves as the Academic Director of a Grande Ecole M2/MSc in Accounting & Financial Management program.

She has published in various international journals and edited or co-authored several books and textbooks. Her early work focused on the national cultural software of accounting. She conducted her further research, rooted in sociology of organizations and in accounting, on how performance measurement shapes managerial action, behavior, and learning, as well as on the embeddedness of accounting technologies in management practices. Her work has focused on highly uncertain contexts: she has worked on entrepreneurial management systems, and on trust/control mechanisms in entrepreneurial ecosystems or in open innovation partnerships between startups and corporate firms. She also has a strong interest in climate finance and explores the drivers and barriers to the adoption of accounting innovation – eg. carbon accounting - by companies.

RESEARCH INTERESTS

Innovation & Entrepreneurship

  • Trust and control mechanisms in entrepreneurial ecosystems
  • Innovation management & innovation paradox
  • Corporate Venture Capital (CVC), partnerships between corporate firms & startups (Open Innovation)
  • Entrepreneurial management methods (Lean Startup)

Green Finance

  • Environmental Management Accounting, Carbon Accounting
  • Standards setting, extra-financial reportinп

Organizational learning Organizational arrangements, structures & practices

Strategic Management Accounting practices Business Performance Management practices, Budgeting practices

Education

  • PhD, with High Honors (Doctorat HEC en Sciences de Gestion) HEC Paris
  • ITP (International Teaching Program) IMD Lausanne
  • French PhD Supervision Ability (Habilitation à Diriger des Recherches - HDR) Université Paris Dauphine
  • The London School of Economics and Political Science (LSE)
  • Research Master Université Paris Dauphine
  • Master in Management HEC Paris

Academic Appointments

Academic responsabilities at HEC

  • 2017-2017 Acting Associate Dean, Director of the HEC Ph.D. Program HEC Paris
  • 2004- Associate Professor, Accounting and Management Control HEC Paris
  • 1994-2003 Assistant Professor HEC Paris

External Academic Responsabilities

  • 2000-2002 Visiting Assistant Professor, Main course: Core concepts of cost and management accounting University of Southern California

Scientific Activities

Membership in Academic or Professional Organisation

  • Member, Association Francophone de Comptabilite
  • Member, European Accounting Association

Editorial activities

  • 1991-1999 National Editor (France), Management Committee of the European Accounting Review
  • Reviewer, Comptabilite-Controle-Audit, European Management Journal

Conference organisation

  • 1991-1991 Organisation du congrès de l'Association Française de Comptabilité, Groupe HEC

Scientific Articles

  • Sticking together under pressure: The risk-sharing approach and trust-building in sales management
    European Management Journal, February 2008, vol. 26, n° 1, pp 11-23, (in coll. with M. Besson, C. Mendoza)

  • Systèmes de contrôle interactifs et théories de l'apprentissage : une relecture des travaux de R.Simons à l'aune des théories piagétiennes
    Comptabilité Contrôle Audit, December 2008, vol. 3, n° 14, pp 113-140, (in coll. with C. DAMBRIN)

  • Les directeurs commerciaux face au processus budgétaire
    Comptabilité Contrôle Audit, December 2004, vol. 2, n° 10, pp 125-154, (in coll. with M. Besson, C. Mendoza)

  • Can the distribution channels explain differences in marketing and sales performance measurement systems?
    European Management Journal, December 2002, vol. 20, n° 6, pp 597-609, (in coll. with M. Besson)

  • A la recherche d'une culture européenne en comptabilité et contrôle de gestion
    Comptabilité Contrôle Audit, March 1995, pp 81-97,

  • Preliminary findings on the role of accounting and management information systems in different management styles and different national contexts
    Knjigovodstvo ("Accounting"), December 1990, pp 876-887,

Books

  • Performance Management and Control
    Dunod 2016 (in coll. with V. MALLERET, J. MERIC, Y. PESQUEUX)

  • Contrôle de gestion - des outils de gestion aux pratiques organisationnelles
    Dunod 2013 (in coll. with A. SOLE, E. CHIAPELLO, Y. PESQUEUX, V. MALLERET, D. MICHEL)

  • Tableaux de bord : Donnez du sens à vos indicateurs
    Groupe Revue Fiduciaire 2011 (in coll. with C. Mendoza, M.-H. DELMOND, M. Besson, C. Bonnier, O. BRUEL)

  • Contrôle de gestion - des outils de gestion aux pratiques organisationnelles
    Dunod 2008 (in coll. with E. CHIAPELLO, A. SOLE, D. MICHEL, V. MALLERET, Y. PESQUEUX)

  • Le contrôle de gestion : organisation et mise en oeuvre (Ed.)
    Dunod 2008

  • Tableaux de bord et balanced scorecards
    Groupe Revue Fiduciaire 2005 (in coll. with M.-H. DELMOND, F. GIRAUD, C. MENDOZA)

  • Contrôle de gestion - des outils de gestion aux pratiques organisationnelles
    Dunod 2003 (in coll. with A. SOLE, E. CHIAPELLO, V. MALLERET, Y. PESQUEUX, D. MICHEL)

  • Le contrôle de gestion : organisation et mise en oeuvre (Ed.)
    Dunod 2003

  • Tableaux de bord et balanced scorecards
    Groupe Revue Fiduciaire 2002 (in coll. with C. Mendoza, M.-H. DELMOND, F. Giraud)

  • Tableaux de bord pour managers
    Groupe Revue Fiduciaire 1999 (in coll. with C. Mendoza, F. Giraud, M.-H. DELMOND)

  • Contrôle de gestion - des outils de gestion aux pratiques organisationnelles
    Dunod 1998 (in coll. with V. MALLERET, A. SOLE, E. CHIAPELLO, D. MICHEL, Y. PESQUEUX)

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