Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "16190"
  #_source: array:26 [
    "id" => "16190"
    "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"
        "bid" => "B00819525"
        "slug" => "brouard-eleonore"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:6 [
      0 => "consulting"
      1 => "ethics"
      2 => "evaluation"
      3 => "indicators"
      4 => "performance"
      5 => "public sector"
    ]
    "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"
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => "In press"
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2026-02-24T14:21:58.000Z"
    "docTitle" => "Performance indicators as regulators and generators of ethics in public sector consulting"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/brouard-eleonore">BROUARD Eléonore</a>"
    "docDescription" => "<span class="document-property-authors">BROUARD Eléonore</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2026</span>"
    "keywordList" => "<a href="#">consulting</a>, <a href="#">ethics</a>, <a href="#">evaluation</a>, <a href="#">indicators</a>, <a href="#">performance</a>, <a href="#">public sector</a>"
    "docPreview" => "<b>Performance indicators as regulators and generators of ethics in public sector consulting</b><br><span>2026-01 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://shs-cairn-info.essec.idm.oclc.org/journal-accounting-auditing-control-2026-0-page-I8?lang=en&tab=resume" target="_blank">Performance indicators as regulators and generators of ethics in public sector consulting</a>"
  ]
  +lang: "en"
  +"_score": 8.589551
  +"_ignored": array:2 [
    0 => "abstract.en.keyword"
    1 => "abstract.fr.keyword"
  ]
  +"parent": null
}