Hélène LÖNING

Hélène
LÖNING
Associate Professor
Head, Accounting and Management Control
Department
Department:
Accounting and Management Control
Voice: +33 (0)1 39 67 72 63
Fax: +33 (0)1 39 67 70 86
E-mail: [email protected]
CURSUS
. 1987 HEC Master Diploma, France.
. 1988 Research Master (DEA) Scientific Management Methods, Université
Paris IX-Dauphine, France.
. 1988 "Research Fee Student", Accounting & Finance Department, London School of
Economics & Political Science, UK.
. 1994 PhD., Docteur HEC, France.
. 2003 Habilitation à Diriger des Recherches, Université de
Paris IX-Dauphine, France.
Languages: English, German, Spanish.
CENTER OF INTEREST
. Performance Measurement and Management, Management Control Systems.
. Budgetary practices and uncertainty.
. Controls, disciplines & learning
. National cultures and management control practices;
national culture, managerial motivation and incentives.
. The role of the controller as a business partner
Strategic cost analysis, management accounting
ACADEMIC ACTIVITIES
Date of arrival at HEC Paris: 1994
Main courses taught at HEC Paris:
. Costing
. Management Accounting.
. Management Control, Performance Measurement & Management .
. has taught and has had academic responsibilities at all HEC programmes : Master (Grande Ecole), specialized
Masters, MBA, Executive MBA, Executive Masters, Executive Education (working for key accounts tailoredmade programmes), Doctoral Programme.
Academic responsibility at HEC Paris:
. since 2008 : Head of Accounting & Control Department
SCIENTIFIC ACTIVITIES
. 2000 - 2002 Visiting Assistant Professor, Leventhal School
of Accounting, University of Southern California - Main
course: Core concepts of cost and management accounting.
Membership of scientific or professional
organisation:
. Member, Association Française de Comptabilité.
. Member, European Accounting Association.
. Director of OBMP (Performance Management Observatoire)
Organizing & reporting on 4 meetings with the Heads of Controlling
of major manufacturing and non-manufacturing groups in France ; accessing to research fields
Editorial activities:
. 1991 - 1999 Editeur national (France) au Management
Committee de la European Accounting Review.
. Reviewer, Comptabilité-Contrôle-Audit, European Management Journal.
Meeting organisation:
. Organisation du congrès de l'Association Française de
Comptabilité, Groupe HEC, 23-24-25 mai 1991.
RESEARCH AND PUBLICATIONS
Books:
. Le contrôle de gestion – Organisation, outils & pratiques,
Dunod, Paris, (1998), 3rd ed. 2008 (in coll. with A. Sole, Y.
Pesqueux, E. Chiapello, V. Malleret, J. Méric, D. Michel)
. Tableaux de bord et balanced scorecards, Groupe Revue
Fiduciaire, 3rd ed. 2005 (in coll. with C. Mendoza,
M. H. Delmond, F. Giraud).
Chapters in Collective Books:
. «Universel ou local ? La problématique interculturelle du
contrôle de gestion» in Questions de contrôle, Lionel
Collins (Ed.), PUF, Paris, 1999.
. «Cultures nationales et contrôle de gestion» in
Encyclopédie de comptabilité, contrôle de gestion et audit,
B. Colasse (Ed.), Economica, 2000, réédition 2008.
. "Universal ou local ? la problématique interculturelle du contrôle de gestion", in
Questions de contrôle, 1999, PUF.
. «La contribution de Geert Hosftede à la recherche en
contrôle de gestion» in Les grands auteurs en contrôle de
gestion, H. Bouquin (Ed.), Editions Management &
Société, 2005, pp. 347-366.
. «Faut-il "tuer" le budget dans les entreprises ?» in L'Art du
Management 3, HEC Paris, Dunod, Paris, 2005,
pp. 184-188.
. «Les enjeux cachés de la mesure de la performance» in
L'art du management - Leadership, performance,
développement durable, B. Ramanantsoa (Ed.), Pearson
Education France, 2008, Partie 2 - Chap. 1.
Articles:
. «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.
. «A la recherche d'une culture européenne en comptabilité et
contrôle de gestion», Comptabilité - Contrôle - Audit,
March 1995, pp. 81-97.
. «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).
. «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).
. «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, numéro spécial « Comptabilités et Connaissances »,
December 2008, vol. 14, pp. 113-140 (in coll. with C.
Dambrin).
. «Sticking together under pressure: The risk-sharing
approach and trust-building in sales management»,
European Management Journal, février 2008, vol. 26, n° 1,
pp. 11-23 (in coll. with M. Besson, C. Mendoza).
Published proceedings:
. «Culture européenne ? entre diversité et intégration», Actes
du 15e Congrès de l'Association Française de
Comptabilité, 1994, pp. 145-165.
. «Systèmes de contrôle marketing et stratégies de
distribution : la mise en évidence du facteur
environnemental par une étude exploratoire», Actes du 24e
Congrès de l'Association Francophone de Comptabilité
(cédérom), 22 mai 2003 (in coll. with M. Besson).
Conference Presentations:
. «A conceptual framework of the process of interrelation
between societal cultures, organizations and accounting
systems», 14e Congrès de l'European Accounting
Association, April 1991, Maastricht, The Netherlands.
. «Example of a method for better understanding cultural
differences in accounting practise: text analysis and a
comparative study between French and British managers»,
EIASM Workshop, 14-16 September 1995, Bruxelles,
Belgium.
. «Behind Accounting Instruments and Textbooks: a
Comparative and Interdisciplinary Perspective on
Managers' Perceptions and Management Practices in the
UK and France», 19th European Accounting Association
Annual Congress, 2-4 May 1996, Bergen, Norway.
. «L'évaluation de la performance des activités commerciales
et marketing», Congrès de l'IFSAM, 8-11 July 1996, Paris,
France (in coll. with M. Besson).
. «The Limits of Contingency: Benefits of the Comparative
Approach and Cultural Analysis for the Understanding of
the Roles of Accounting», AOS Conference on
Comparative Management Accounting, Certosa di
Pontagnano, 7-9 November 1996, Université de Sienne,
Italy.
. «Contingency is not enough: the benefits of the
comparative approach and cultural analysis for the
understanding of the roles of accounting», European Young
Scholars Workshop in International Management
Accounting, London School of Economics, 26
February 1997, Londres, UK.
. «New Accounting and Control Systems for Marketing and
Sales Performance», European Accounting Association
Congress, 5-7 May 1999, Bordeaux, France, Workshop de
l'EIASM on New Directions in Management Accounting,
10-12 December 1998, Bruxelles, Belgium.
. «How Companies Manage and Measure Intangibles - Some
French Practices», European Accounting Association
Congress, 29-31 March 2000, Munich, Germany (in coll.
with A. Jeny).
. «Can the Distribution Channels Explain Differences in
Marketing and Sales Performance Measurement Systems:
Results from Exploratory Case Studies», 3rd Conference on
New Directions in Management Accounting: Innovations in
Practice and Research, 12-14 December 2002, Bruxelles,
Belgium, 26th European Accounting Association Congress,
2-4 April 2003, Séville, Spain (in coll. with M. Besson).
. «RAPM and perceived environmental uncertainty (PEU):
some theoretical developments and field-based results from
marketing managers», 27th Annual Congress of the
European Accounting Association, April 2004, Prague,
République tchèque.
. «Les directeurs commerciaux face au processus
budgétaire», Congrès de l'Association Francophone de
Comptabilité, May 2004, Orléans, France.
. «The use of budgeting in high PEU (Perceived
Environmental Uncertainty) contexts: the contribution of
projective techniques», 7th Manufacturing Accounting
Research Conference, 29 May - 1st June 2005, Tampere,
Finland.
. «The use of budgeting in high-PEU contexts: a field study
of senior sales & marketing managers», Conférence
EIASM, December 15 2006, Bruxelles, Belgium, 30th
Annual Congress of the European Accounting Association,
April 25-29 2007, Lisbonne, Portugal (in coll. with M.
Besson, D. Rouziès).
. «R. Simons, un piagétien qui s'ignore ? systèmes de
contrôle interactifs et processus de formation de
l'intelligence et d'accès à la connaissance», 29e Congrès de
l'AFC, ESSEC, May 29-30 2008, Cergy, France (in coll.
with C. Dambrin).
Working papers:
. «Example of a Method for the Better Understanding of the
Cultural Differences in Accounting Practices: Text
Analysis and a Comparative Study Between French and
British managers», Cahier de Recherche du Groupe HEC,
n° 562/1996.
. «La mesure et le pilotage de la performance des actions
commerciales et marketing», Cahier de Recherche du
Groupe HEC, n° 608/1997 (in coll. with M. Besson, H.
Karsaklian).
. «Using projective techniques to further understanding of
the RAPM-PEU relationship: evidence from the experience
of marketing & sales managers», Cahier de Recherche du
Groupe HEC, n° 799/2004 (in coll. with M. Besson, C.
Mendoza).
. «R. Simons, un piagétien qui s'ignore ? Systèmes de
contrôle interactifs et processus de formation de
l'intelligence et d'accès à la connaissance», Cahier de
Recherche du Groupe HEC, n° 896/2008 (in coll. with C.
Dambrin).
. «Dual use of budgeting in uncertainty contexts: Explorative
study of senior sales and marketing managers», Cahier de
Recherche du Groupe HEC, n° 897/2008 (in coll. with M.
Besson, C. Mendoza).
Dissertation:
. «Can the Distribution Channels Explain Differences in
Marketing and Sales Performance Measurement Systems:
Results from Exploratory Case Studies», 3rd Conference on
New Directions in Management Accounting: Innovations in
Practice and Research, 12-14 December 2002, Bruxelles,
Belgium, 26th European Accounting Association Congress,
2-4 April 2003, Séville, Spain (in coll. with M. Besson).
. «RAPM and perceived environmental uncertainty (PEU):
some theoretical developments and field-based results from
marketing managers», 27th Annual Congress of the
European Accounting Association, April 2004, Prague,
République tchèque.
. «Les directeurs commerciaux face au processus
budgétaire», Congrès de l'Association Francophone de
Comptabilité, May 2004, Orléans, France.
. «The use of budgeting in high PEU (Perceived
Environmental Uncertainty) contexts: the contribution of
projective techniques», 7th Manufacturing Accounting
Research Conference, 29 May - 1st June 2005, Tampere,
Finland.
. «The use of budgeting in high-PEU contexts: a field study
of senior sales & marketing managers», Conférence
EIASM, December 15 2006, Bruxelles, Belgium, 30th
Annual Congress of the European Accounting Association,
April 25-29 2007, Lisbonne, Portugal (in coll. with M.
Besson, D. Rouziès).
. «R. Simons, un piagétien qui s'ignore ? systèmes de
contrôle interactifs et processus de formation de
l'intelligence et d'accès à la connaissance», 29e Congrès de
l'AFC, ESSEC, May 29-30 2008, Cergy, France (in coll.
with C. Dambrin).
Working papers:
. «Example of a Method for the Better Understanding of the
Cultural Differences in Accounting Practices: Text
Analysis and a Comparative Study Between French and
British managers», Cahier de Recherche du Groupe HEC,
n° 562/1996.
. «La mesure et le pilotage de la performance des actions
commerciales et marketing», Cahier de Recherche du
Groupe HEC, n° 608/1997 (in coll. with M. Besson, H.
Karsaklian).
. «Using projective techniques to further understanding of
the RAPM-PEU relationship evidence from the experience
of marketing & sales managers», Cahier de Recherche du
Groupe HEC, n° 799/2004 (in coll. with M. Besson, C.
Mendoza).
. «R. Simons, un piagétien qui s'ignore ? Systèmes de
contrôle interactifs et processus de formation de
l'intelligence et d'accès à la connaissance», Cahier de
Recherche du Groupe HEC, n° 896/2008 (in coll. with C.
Dambrin).
. «Dual use of budgeting in uncertainty contexts: Explorative
study of senior sales and marketing managers», Cahier de
Recherche du Groupe HEC, n° 897/2008 (in coll. with M.
Besson, C. Mendoza).
Dissertation:
. «Une approche culturelle de l'utilisation des systèmes
d'information comptable et de gestion dans différents
contextes nationaux : l'exemple de la France et de la
Grande-Bretagne», Thèse de Doctorat en Gestion, Groupe
HEC, 1994.
Miscellaneous:
. «Faut-il "tuer" le budget dans les entreprises ?», Les Echos,
L'art du management - numéro 4/10 - Performance et
pilotage, 7 October 2004.
. «Les enjeux cachés de la mesure de la performance», Les
Echos, L'art du management - 2 - Performance, May
22 2008.