Isabelle LACOMBE

Isabelle LACOMBE

Associate Professor in Finance - Grande Ecole Programme director

Isabelle LACOMBE
Discipline department
Law, Finance & Control
Teaching area
Financial Management
Management Control
Isabelle Lacombe is an Associate Professor of Finance and Management Control. She joined EM Normandie in 2016. She has a PhD in management science from Université de Paris-Est in 1997 (CIFRE thesis). Her thesis is on the challenges of ABC/ABM in the services domain. Her research interests are the challenges of financial management of DSI in the context of digital progress. Isabelle had 23-year career prior to joining the school, 18 years of which were spent as a consultant in world-renowned companies (Arthur Andersen, BearingPoint and Deloitte) and 5 in management control in leading international groups: Hewlett-Packard and Tetra Laval. She is also Director of the Grande Ecole Programm.
1997 : PhD Management Sciences, Institut de Recherche en Gestion, Université Paris-Est
Professional experience

Since 2016 : professor in finance, EM Normandie
2014-2016 : director in financial performance management, Deloitte Conseil
2013-2014 : director in Financial performance management, Weave (OnePoint)
2006-2012 : consultant (Senior Manager) in management control, BearingPoint
2004-2006 : senior group controller, Sidel (groupe Tetra Laval)


Isabelle LACOMBE
+33 (0)2 32 92 59 99
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Year of publication


Lacombe, I 1997, 'Les enjeux conceptuels de l'ABC/ABM dans le domaine des services : applications dans un cadre multinational', PhD Management Sciences, Institut de Recherche en Gestion Université Paris XII.

PhD Dissertation / Accreditation to Supervise Management Research

Lacombe, I, Amari, M, Mouakhar, K & Jarboui, A 2022, 'Digital Business Strategy maturity, financial development and income inequality: empirical evidence from a panel of 149 countries', Management International, vol. 26(4), pp.1-28. CNRS : 3 ; FNEGE : 2 ; HCERES : A ; ABS : 3.

Academic articles

Lacombe, I & Jarboui, A 2022, 'Governance and management of digital transformation projects: an exploratory approach in the financial sector', International Journal of Innovation Science. ABS : 1.

Academic articles

Mnif, E, Lacombe, I & Jarboui, A 2021, 'Users’ perception towards Bitcoin Green with big data analytics', Society and Business Review, vol. 16, n. 4, pp. 592-615. FNEGE : 4 ; ABS : 2 ; HCERES : C.

Academic articles

Lacombe, I 2020, 'La difficile articulation du pilotage des territoires dans le secteur public', Management & Avenir, n°118, pp. 15-36. CNRS : 4 ; FNEGE : 3 ; HCERES : B

Academic articles

Lacombe, I 2018, 'La nécessaire adaptation des modèles de coûts des directions des systèmes d'information', Gérer & Comprendre, no. 133, pp.25-39, September. CNRS: 4; FNEGE: 3; HCERES: B

Academic articles

Lacombe, I 2019, ‘Le nuage cache-t-il les coûts informatiques ?’, 2nd International Conference on Digital Innovation, Entrepreneurship & Financing, Valence, Espagne, december 2-3.

Academic communications
Lacombe, I 2018, 'Comment le contrôle de gestion d’une organisation publique peut-il prendre en compte les spécificités du territoire', 55ème colloque de l’Association de Science Régionale de Langue Française (ASRDLF), Caen, France, 4-6 juillet
Academic communications
Lacombe, I 2017, 'Le pilotage financier d'une Direction des systèmes d'informations et le besoin de transparence dans un contexte de mise en commun des investissements ', 4ème Colloque International en Economie, Finance, Comptabilité et Transparence, Hammamet, Tunisia, 7-9 mai
Academic communications
Lacombe, I & Bescos, PL 2000, "Case one – ABC-ABM at Hewlett-Packard Europe for customer support", in Tom Groot & Kari Lukka (eds) , Case Studies in Management Accounting, Financial Times/Prentice Hall, pp. 21-42
Research books and book chapters