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
FOURNÈS, C., KARJALAINEN, H. and BEDUNEAU-WANG, L. (2026). Back to roots! The singular introduction of statutory auditing in France, Germany, and Great Britain (1844–1935). Journal of Management History, 32(1), pp. 117–136.
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.
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.
Conference papers (with selection committee)
FOURNÈS, C. and BEN HAMADI, Z. (2026). Écrire, discuter, décider : une histoire des budgets chez Pont-à-Mousson (1880–1930). In: 31es journées d'histoire du management et des organisations. Association pour l'histoire du management et des organisations (AHMO), ESSCA School of Management, Paris.
TANQUEREL, S., AUBRY, M., BEN HAMADI, Z., JUTEAU, S. and FOURNÈS, C. (2025). Bug ou Feature ? Inclusion et inertie de genre dans le numérique. In: 30e Conférence de l'Association Information et Management (AIM). Lyon.
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.
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.
FADIL, N., AUBRY, M., BEN HAMADI, Z. and FOURNÈS, C. (2024). Digitalization and financial characteristics of SMEs in the Covid context. In: Annual Regional Sustainable Development Conference 2024: “Local Governance, Digital Transformation, and Regional Sustainable Development”. Institute of Social Sciences of the Central Region, Da Nang City.
Books chapters and other contributions
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.
AUBRY, M., CONDOR, R., BEN HAMADI, Z., FOURNÈS, C. and FADIL, N. (2023). L'agriculture, maillon faible de la digitalisation ? Cahier de recherche Chaire Management de la Transformation Numérique. EM Normandie:
BEN HAMADI, Z., FOURNÈS, C. and PHILIPPE, X. (2023). Quelles trajectoires pour la route 66 ? Paris. CCMP, pp. C0498.
FOURNÈS, C. and AUBRY, M. (2021). En Normandie, le télétravail reste loin d’être une tendance rurale. The Conversation May.
FOURNÈS, C. (2021). Coordination du chapitre 4 : Les secteurs traditionnels font leur transformation digitale. In: Mathilde Aubry, Mamadou Sanoussy Sow eds. La transformation digitale en entreprise, Collection 100 questions réponses. 1st ed. Paris: Ellipses.