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Department : Accounting and Management Control 
Emeritus Professor
Campus de Cergy



  • 1975 : Doctorat in Science of Management (Université Paris-Est-Créteil-Val-de-Marne, France)
  • 1950 : Chartered Accountant Diploma (Ordre des experts comptables, France)
  • 1950 : Maîtrise in Management (Université Paris-Dauphine, PSL University, France)


    Full-time academic appointments

    • 1973 - Present : Emeritus Professor (ESSEC Business School, France)

Journal articles


Book editor

Book chapters

Conference Proceedings

Presentations at an Academic or Professional conference

Working Papers

Research activities

    Member of an academic association

  • 1946 : - Present : Member of the Association Francophone de Comptabilité (French Accounting Association)
  • 1946 : - Present : Member of the Association française des diplômés Experts-comptables (French Certified Public Accountants Association).

Professional activities

    Member of an professional association, of an expert group or of a board of directors

  • 1946 : - Present : Member of the examining board for the Certified Public Accountant degree
  • 1946 : - Present : Member of the l'Académie des sciences et techniques comptables et financières (Ordre des experts-comptables)
  • 1946 : - Present : Panel Member of the Financial and Management Accounting Committee (FMAC)