Areas of research
- History of statutory auditing and accounting practices
- Changes in the accounting profession and digitalization
- Innovation and management control
Areas of teaching
- Financial accounting
- Financial analysis
- Financial management
Publications from the last 5 years
Articles
AUBRY, M., BEN HAMADI, Z., FOURNÈS, C. and TESSIER, L. (2025). A framework for transforming accounting and finance education amid digitalisation: Professional roles, skills, and teaching. Accounting Education.
CONDOR, R., BOURDIN, S., FOURNÈS, C. and TESSIER, L. (2025). Le modèle d’affaires de la méthanisation agricole. Entreprendre & Innover, 65(2), pp. 91-103.
BOURDIN, S., CONDOR, R., FOURNÈS, C. and TESSIER, L. (2025). The economic and financial performance of biogas production: a retrospective analysis of the French case. International Journal of Energy Sector Management, 19(3), pp. 589-611.
FOURNÈS, C., KARJALAINEN, H. and BEDUNEAU-WANG, L. (2024). Back to roots! The singular introduction of statutory auditing in France, Germany, and Great Britain (1844–1935). Journal of Management History.
BEN HAMADI, Z. and FOURNÈS, C. (2023). Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks. Journal of Accounting and Organizational Change, 19(1), pp. 142-163.
FOURNÈS, C., AUBRY, M., BEN HAMADI, Z., CONDOR, R. and FADIL, N. (2022). Exploring digitalisation in the agri-food sector and its paradoxes: Evidence from a comparative study with small French companies. Studies in Agricultural Economics, 124(2), pp. 44-58.
BEN HAMADI, Z., FOURNÈS, C. and PHILIPPE, X. (2022). Les chemins de la légitimité en contrôle de gestion : processus d’acceptation ou de rejet d’un outil de gestion au sein d’une PME. Revue Internationale PME (RIPME), 35(1), pp. 52-76.
Conferences and other contributions
FABRE, A., FOURNÈS, C., SANDU, R. and ZELINSCHI, D. (2025). The Interdisciplinary Nature of Accounting History: 20 Years of French Research. In: Accounting History Review 2025 Conference. Università degli Studi di Messina.
AUBRY, M., BEN HAMADI, Z., FOURNÈS, C., JUTEAU, S., PLÉ, M. and TANQUEREL, S. (2025). 156 Hidden Figures in the Digital Age: Uncovering Structural Barriers to Women’s Inclusion. In: Gender, Work and Organization Conference (GWO2025). Nantes.
FOURNÈS, C. (2025). History of accounting, a journey of discovery. In: Accounting History Workshop. Ulster University, Belfast.
AUBRY, M., FADIL, N., BEN HAMADI, Z. and FOURNÈS, C. (2025). Le numérique rend-il véritablement les PME plus robustes ou résilientes en situation de crise ? Cahier de recherche Chaire Management de la Transformation Numérique. EM Normandie:
BOURDIN, S., CONDOR, R., FOURNÈS, C. and TESSIER, L. (2025). OPINION. « La méthanisation, le modèle économique des agriculteurs en difficulté ? ». La Tribune, France.
FADIL, N., AUBRY, M., BEN HAMADI, Z. and FOURNÈS, C. (2024). Transformation numérique et profils financiers des PME en contexte de crise. In: 17e Congrès international francophone en entrepreneuriat et PME CIFEPME2024 « Vers un contexte permanent de crises pour l’entrepreneuriat et la PME ? ». Université de Laval, Québec.
FOURNÈS, C. and DELALUNE, C.A. (2024). Lucien Bailly and the creation of associations to defend minority shareholders in the 1920s: for shareholder activism or shareholder engagement? In: International Congress of Accounting History. Portuguese Institute of Chartered Accountants, University of Minho.