Essec\Faculty\Model\Profile {#2216
#_id: "B00819525"
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"slug" => "brouard-eleonore"
"fullName" => "Eléonore BROUARD"
"lastName" => "BROUARD"
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]
"email" => "eleonore.brouard@essec.edu"
"status" => "ACTIF"
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"phone" => ""
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"externalCvUrl" => "https://faculty.essec.edu/en/cv/brouard-eleonore/pdf"
"googleScholarUrl" => ""
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"career" => array:7 [
0 => Essec\Faculty\Model\CareerItem {#2221
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"startDate" => "2024-09-01"
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"en" => "ESSEC Business School"
]
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"fr" => "France"
"en" => "France"
]
]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\CareerItem {#2215
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015-03-01"
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"fr" => "Positions professionnelles"
]
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"fr" => "Consultant - Project finance"
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]
"institution" => array:2 [
"fr" => "Finance Consult"
"en" => "Finance Consult"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\CareerItem {#2219
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017-01-01"
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]
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"fr" => "Deloitte"
"en" => "Deloitte"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
3 => Essec\Faculty\Model\CareerItem {#2222
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017-10-01"
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"en" => "Finance Consult"
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"country" => array:2 [
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"en" => "France"
]
]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
4 => Essec\Faculty\Model\CareerItem {#2223
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2018-10-01"
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"isInternalPosition" => true
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"en" => "Consultant - Financial accounting and advisory services"
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"institution" => array:2 [
"fr" => "Ernst & Young"
"en" => "Ernst & Young"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
5 => Essec\Faculty\Model\CareerItem {#2224
#_index: null
#_id: null
#_source: array:7 [
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"en" => "France"
]
]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
6 => Essec\Faculty\Model\CareerItem {#2225
#_index: null
#_id: null
#_source: array:7 [
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]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
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"diplomes" => array:3 [
0 => Essec\Faculty\Model\Diplome {#2218
#_index: null
#_id: null
#_source: array:6 [
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"type" => array:2 [
"fr" => "Diplômes"
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]
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]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\Diplome {#2220
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
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]
"institution" => array:2 [
"fr" => "Emlyon Business School"
"en" => "Emlyon Business School"
]
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"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\Diplome {#2217
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
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"label" => array:2 [
"en" => "Master's degree in Political Science"
"fr" => "Master's degree in Political Science"
]
"institution" => array:2 [
"fr" => "SCIENCES PO LYON"
"en" => "SCIENCES PO LYON"
]
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"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
]
"bio" => array:2 [
"fr" => "<p>Eléonore Brouard est professeure assistante dans le département de Comptabilité et de Contrôle de Gestion. Sa thèse de doctorat, soutenue à l'ESCP Business School, analyse les mécanismes d'évaluation mis en œuvre lors d'un appel d'offres pour sélectionner des consultants dans le secteur public. Plus largement, ses recherches portent sur la conception et l'utilisation des systèmes d'évaluation de la performance (notations, classements) et leurs dimensions éthiques. Eléonore Brouard a auparavant travaillé en tant que consultante pour des organisations du secteur public, d'abord dans le financement de projets, puis en se spécialisant dans le conseil en organisation et en comptabilité.</p>\n"
"en" => "<p><span style="color:rgb(34, 34, 34)">Eleonore is an Assistant Professor in the</span><span style="color:rgb(34, 34, 34)"> </span><span style="color:rgb(34, 34, 34)">Accounting and Management Control Department</span><span style="color:rgb(34, 34, 34)">. Her PhD thesis from ESCP Business School analyzes the evaluation mechanisms implemented during a call for tenders to select consultants in the public sector. More broadly, her research focuses on the design and use of performance evaluation systems (ratings, rankings) and their ethical dimensions. Eléonore Brouard previously worked as a consultant for public sector organizations, initially in project finance, and then specialized in organizational and accounting consulting.</span></p>\n"
]
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"en" => "Accounting and Management Control "
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"researchFields" => array:2 [
"fr" => "Ethique des affaires et philosophie - Contrôle de gestion - Politique scientifique et philosophie de la science - Sociologie"
"en" => "Business Ethics & Business Philosophy - Management Control - Science Policy & Philosophy of Science - Sociology"
]
"teachingFields" => array:2 [
"fr" => "Contrôle de gestion"
"en" => "Management Control"
]
"distinctions" => array:2 [
0 => Essec\Faculty\Model\Distinction {#2226
#_index: null
#_id: null
#_source: array:6 [
"date" => "2020-11-30"
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"fr" => "Management Control Association (MCA) prize for best paper at MARG Conference"
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"fr" => "Prix"
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\Distinction {#2227
#_index: null
#_id: null
#_source: array:6 [
"date" => "2025-06-12"
"label" => array:2 [
"fr" => "Grand Prix de la Meilleure Thèse Transdisciplinaire en Management"
"en" => "rize for the Best Transdisciplinary Thesis in Management Sciences"
]
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"institution" => array:2 [
"fr" => "Fondation Nationale pour l'Enseignement de la Gestion des Entreprises (FNEGE)"
"en" => "Fondation Nationale pour l'Enseignement de la Gestion des Entreprises (FNEGE)"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
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"indexedAt" => "2026-02-24T12:21:24.000Z"
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0 => Essec\Faculty\Model\Contribution {#2229
#_index: "academ_contributions"
#_id: "15656"
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"id" => "15656"
"slug" => "15656-technological-mediation-and-ethical-relationship-to-the-other-a-levinasian-analysis-of-the-evaluation-of-prices-in-a-call-for-tenders-for-public-sector-consulting"
"yearMonth" => "2024-12"
"year" => "2024"
"title" => "Technological mediation and ethical relationship to the Other: A Levinasian analysis of the evaluation of prices in a call for tenders for public sector consulting"
"description" => "BROUARD, E. (2024). Technological mediation and ethical relationship to the Other: A Levinasian analysis of the evaluation of prices in a call for tenders for public sector consulting. Dans: 2024 Financial Reporting and Auditing as Social and Organizational Practice (FRASOP). London."
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0 => array:3 [
"name" => "BROUARD Eléonore"
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
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}
1 => Essec\Faculty\Model\Contribution {#2231
#_index: "academ_contributions"
#_id: "16190"
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"slug" => "16190-performance-indicators-as-regulators-and-generators-of-ethics-in-public-sector-consulting"
"yearMonth" => "2026-01"
"year" => "2026"
"title" => "Performance indicators as regulators and generators of ethics in public sector consulting"
"description" => "BROUARD, E. (2026). Performance indicators as regulators and generators of ethics in public sector consulting. <i>Accounting Auditing Control</i>, In press."
"authors" => array:1 [
0 => array:3 [
"name" => "BROUARD Eléonore"
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"keywords" => array:6 [
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1 => "ethics"
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"updatedAt" => "2026-02-09 10:37:42"
"publicationUrl" => "https://shs-cairn-info.essec.idm.oclc.org/journal-accounting-auditing-control-2026-0-page-I8?lang=en&tab=resume"
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"abstract" => array:2 [
"fr" => "This article explores the ethical dimensions of performance indicators. Our case study was conducted in a public sector accounting and finance consulting division of a Big Four firm. It focuses on the characteristics and impacts of two key indicators: the number of hours consultants spend on consulting engagements, and the margin on these engagements. These indicators are designed to guide activity in line with the organization’s performance standards, corresponding to a certain ethics. However, they also create dilemmas for consultants and reveal tensions within performance evaluation systems. We show that ethics is both embedded within and an outcome of the indicators. This paper contributes to the accounting literature by highlighting the role of performance indicators as regulators and generators of ethics."
"en" => "This article explores the ethical dimensions of performance indicators. Our case study was conducted in a public sector accounting and finance consulting division of a Big Four firm. It focuses on the characteristics and impacts of two key indicators: the number of hours consultants spend on consulting engagements, and the margin on these engagements. These indicators are designed to guide activity in line with the organization’s performance standards, corresponding to a certain ethics. However, they also create dilemmas for consultants and reveal tensions within performance evaluation systems. We show that ethics is both embedded within and an outcome of the indicators. This paper contributes to the accounting literature by highlighting the role of performance indicators as regulators and generators of ethics."
]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
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"docTitle" => "Eléonore BROUARD"
"docSubtitle" => "Assistant Professor"
"docDescription" => "Department: Accounting and Management Control <br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00819525.jpg"><span><span>Eléonore BROUARD</span><span>B00819525</span></span>"
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