Areas of research
- Accounting
- Management control
- Performance analysis
Areas of teaching
- Accounting
- Management Control
Grants and awards
2023 Bender Best Paper Award for “Paternalism as a long-term strategy of a management control system”, written with Charles Richard Baker (Adelphi University) and published in Accounting, Auditing & Accountability Journal
-
2021 Award for the best research article published in the AFC-CCA journal: ACCRA: “Paternalism as a system of control over time: a historical approach to the Michelin System”, with C.R. Baker
Association Francophone de Comptabilité (AFC), Paris, France
Pedagogy Awards 2017: Best Master in Management programme Award
Rouen Business School, Rouen, France
Publications from the last 5 years
Articles
COHANIER, B. and BAKER, C.R. (2025). Progressive Conservatism’: the Evolution of Paternalism as a Means of Management Control at Michelin. Business History.
BAKER, C.R. and COHANIER, B. (2025). The Emergence of Bills of Exchange in the Late Medieval and Early Modern Periods in Europe. Accounting History, 30(2), pp. 341-361.
COHANIER, B. (2024). Introduction : Le 35e Congrès de l’AGRH – Entre fragmentation et hybridation des mondes du travail : quelle(s) GRH demain ? @GRH, 52(3), pp. 7-9.
COHANIER, B. and BAKER, C.R. (2023). Paternalism as a long-term strategy of a management control system. Accounting, Auditing & Accountability Journal, 36(5), pp. 1249-1273.
BAKER, C.R., COHANIER, B. and CAPPELLETTI, L. (2023). Sobriété et réduction des coûts cachés. Entreprise & Société, 14(2), pp. 51-73.
COHANIER, B. and BAKER, C.R. (2021). Le paternalisme comme système de contrôle dans la durée: une approche historique du «Système Michelin. ACCRA (Audit Comptabilité Contrôle : Recherches Appliquées), 12(1), pp. 27-57.
Conference proceedings
COHANIER, B., DIFRENCESCO, R.M., ROMA, D. and LUZZINI, D. (2021). Performance Management in Omnichannel Retail. In: Proceedings of 20th International Marketing Trends Conference 2021 Venice, ed. Alberto Pastore, Julien Schmitt, Julio Jimenez, Klaus-Peter Wiedmann. Venice: Paris-Venice Marketing Trends Association.
Conferences and other contributions
COHANIER, B. and BAKER, C.R. (2025). "Sections Homogènes": Emilio Rimalho's Approach to Overhead Allocation. In: 13th EIASM Conference on Performance Measurement and Management Control. EADA Business School, Barcelona.
COHANIER, B. (2025). Émile Rimailho and "Homogeneous Sections": Genesis of a Socially Oriented Accounting Rationality. In: 25e Colloque et séminaire doctoral international de l'ISEOR. Lyon.
COHANIER, B., CAPPELLETTI, L., SAVALL, H., ZARDET, V. and BAKER, C.R. (2025). Reimagining Corporate Social Responsibility: Integrating Amartya Sen's Capability Approach for a Human-Centered Evaluation. In: 46e congrès de l'AFC. Saint-Malo.
COHANIER, B. and BAKER, C.R. (2025). Lettres de Change et de la Comptabilité en Partie Double. In: 46e congrès de l'AFC. Saint-Malo.
COHANIER, B. and BAKER, C.R. (2024). Accounting in the Opera and the life of Guiseppe Verdi. In: Accounting History Review Conference. Edge Hill.
COHANIER, B. and BAKER, C.R. (2024). The Emergence of Bills of Exchange in the Late Medieval and Early Modern Periods in Europe. In: 14th Interdisciplinary Perspectives on Accounting Conference. Royal Holloway University of London.
COHANIER, B. and BAKER, C.R. (2024). Was Giuseppe verdi a sucessful businessman?: accounting in opera and the career of verdi. In: 12th Accounting History International Conference “Accounting for arts, culture and heritage in historical perspectives". Università di Siena.