Christine FOURNES
Associate Professor in Finance
Discipline department
Law, Finance & Control
Teaching area
Financial Management
Accounting
Bio
Christine Fournès is an Associate Professor of Finance and Accounting. She joined EM Normandie in 2015. She has a PhD in management science from the Université de Nantes, awarded in 2012. Her thesis is on the emergence of auditors from the French Commercial Code 1807 to the 1966 law. Her main research interests are the history of auditing and accounting practices and management control and innovation.
Degrees
2012 : PhD in Sciences Management, Université de Nantes
Professional experience
Since 2015 : associate professor in business finance, EM Normandie
2012-2015 : professor in finance and business finance/head of department "Performance Analysis", ESCEM Tour
2011-2012 : temporary teacher in finance, ESSCA Angers, ESA Angers, Université de Nantes et d'Angers
1997-2011 : consolidation manager, Système U - West
1992-1996 : management control and accounting Manager, Carrefour Laval and logistic Carrefour Le mans West
Publications
Publications
Year of publication
Type
Fournès Dattin, C 2012, 'Du Code de Commerce de 1807 à la loi de 1966, l’émergence du commissariat aux comptes. De la fonction à la profession', Ph.D. in Management, Université de Nantes
2012
PhD Dissertation / Accreditation to Supervise Management Research
Aubry, M, Ben Hamadi, Z, Condor, R, Fadil, N & Fournes, C 2022, 'Exploring digitalisation in the agri-food sector and its paradoxes: Evidence from a comparative study with small French companies', Studies in Agricultural Economics, vol. 124, pp. 44-58. ABS : 1.
2022
Academic articles
Ben Hamadi, Z & Fournès, C (forthcoming), 'Understanding the adoption or rejection of Management accounting innovations within an SME using Roger’s conceptual frameworks', Journal of Accounting & Organizational Change. FNEGE : 4 ; ABS : 2 ; HCERES : C.
2021
Academic articles
Ben Hamadi, Z, Fournès, C & 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), vol. 35, n. 1, pp. 6-129. CNRS : 4 ; FNEGE : 3 ; HCERES : B
2021
Academic articles
Fournès, C 2020, 'Lucien Bailly (1871 – 1940): an eccentric troublemaker and a real precursor. A short story of shareholders’ activism in France', Accounting History, vol. 25(4), November, pp. 518-535.. CNRS : 3 ; FNEGE : 3 : HCERES: B ; ABS 2
2020
Academic articles
Fournès Dattin, C 2017, 'Developments in France regarding mandatory rotation of auditors: do they enhance the auditors’ independence?', Accounting History, vol. 22, no. 1, pp.44-66, February.; CNRS: 4; FNEGE: 3; HCERES: B; ABS 2
2017
Academic articles
Fournès Dattin, C 2017, 'The emergence of statutory auditing in France and the recurring issues of independence and competence, 1867-1966', Accounting History, vol. 22, no. 2, pp.193-213, May.; CNRS: 4; FNEGE: 3; HCERES: B; ABS 2
2017
Academic articles
Fournès Dattin, C 2015, 'La mise en place d’organes de contrôle dans un environnement non contraint: Censeurs, commissaires, contrôleurs et inspecteurs des SA autorisées (1807-1867)', Gérer & Comprendre, vol. 2015/3, no. 121, pp.73-86, September.; CNRS: 4; AERES: B; FNEGE: 3
2015
Academic articles
Fournes Dattin, C 2014, 'The practice of statutory auditing in France (1867–1935): The case of Pont-à-Mousson and Saint-Gobain companies', Accounting History, vol. 19, no. 3, pp.351-368, August.; CNRS: 4; AERES: C; FNEGE: 4
2014
Academic articles
Fournes, C, Karjalainen, H & Beduneau Wang, L 2022, 'Common trajectory but different paths: a comparative cultural history of the implementation of statutory auditing in France, Great Britain and Germany (1850 – 1935)', 27ème journées d’histoire du management et des organisations, Lille, France, March 17-18.
2022
Academic communications