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Mémoires/thèses professionnelles... sujets autour de la comptabilité du développement durable

Mis à jour : avr. 18

J'ai de nombreuses sollicitations concernant le choix et le développement de sujets de mémoires/thèses de la part d'élèves de toute la France, y compris des experts-comptables mémorialistes. C'est très chouette de voir l'engouement pour ces sujets, mais je ne peux plus répondre à chacun. Ce blog vous permettra donc de trouver peut être un début de ressources et d'idées pour avancer. J'espère que vous allez tous continuer à travailler nombreux sur ces sujets! Vous avez choisi un sujet d'avenir. N'hésitez pas à regarder mes autres blogs qui eux-mêmes comportent des références, où à vous inscrire sur le groupe Linkedin "Comptabilité du Développement Durable" pour avoir des nouvelles fraîches!

Enfin, tous mes travaux sont disponible sur ce site donc servez vous! lisez et partagez!


Il existe de nombreux sujets possibles: la comptabilité carbone, la comptabilité biodiversité, la comptabilité multi-capitaux, le contrôle de gestion du développement durable, le reporting intégré, la mesure d'impact, la comptabilité des ODDs...


Voici quelques sites de standards qui peuvent vous aider:

TCFD Knowledge Hub

Integrated Reporting Framework

Impact Measurement Project

La comptabilité des ODDs

The Capitals Coalition

CDSB

GRI

CDP


Voici quelques sites d'organisations qui peuvent vous aider:

L'association bilan carbone

Carbone 4

L'association Orée

WBCSD Redefining Value

Accounting for Sustainability

The Reporting Exchange


Je rajoute des rapports français récents:

Rapport de Patrick de Cambourg

Rapport de la plateforme RSE

Rapport AMF

et un rapport en anglais de Alliance for Corporate Transparency


Pour les ressources académiques, repérez les numéros spéciaux! ils vous aideront à avoir les papiers clés. De même pour les revues de littérature.


Plusieurs journaux publient de la recherche de qualité sur la comptabilité du développement durable, par exemple Sustainability Accounting, Management and Policy Journal mais aussi Accounting, Auditing and Accountability Journal.





1. La comptabilité carbone des entreprises


Liste de papiers académiques:

Gibassier, D., Michelon, G. and Cartel, M. (2020), "The future of carbon accounting research: “we’ve pissed mother nature off, big time”", Sustainability Accounting, Management and Policy Journal (et tous les articles du numéro spécial)

Trexler, M.C. (2011), “GHG measurement and management are vital, but always be looking to advance the end game of mitigating climate change”, Greenhouse Gas Measurement and Management, Vol. 1 No. 2, pp. 77–79.

Stechemesser, K. and Guenther, E. (2012), “Carbon accounting: a systematic literature review”, Journal of Cleaner Production, Vol. 36, pp.17–38.

Schaltegger, S. and Csutora, M. (2012), “Carbon accounting for sustainability and management. Status quo and challenges”, Journal of Cleaner Production, Vol. 36, pp. 1–16.

Andrew, J. and Cortese, C. (2011), “Accounting for climate change and the self-regulation of carbon disclosures”, Accounting Forum, Vol. 35 No. 3, pp. 130–138.

Ascui, F. and Lovell, H. (2011), “As frames collide: making sense of carbon accounting”, Accounting, Auditing & Accountability Journal, Vol. 24 No. 8, pp. 978–999.

Bowen, F. and Wittneben, B. (2011), “Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields”, Accounting, Auditing & Accountability Journal, Vol. 24 No. 8, pp. 1022–1036.

Burritt, R.L., Schaltegger, S. and Zvezdov, D. (2011), “Carbon Management Accounting: Explaining Practice in Leading German Companies”, Australian Accounting Review, Vol. 21 No. 1, pp. 80–98.

Busch, T. (2010), “Corporate Carbon Performance Indicators Revisited”, Journal of Industrial Ecology, Vol. 14 No. 3, pp. 374–377.

Cotter, J., Najah, M. and Wang, S.S. (2011), “Standardized reporting of climate change information in Australia”, Sustainability Accounting, Management and Policy Journal, Vol. 2 No. 2, pp. 294–321.

Haigh, M. and Shapiro, M.A. (2012), “Carbon reporting: does it matter?”, Accounting, Auditing & Accountability Journal, Vol. 25 No. 1, pp. 105–125.

Hendrichs, H. and Busch, T. (2012), “Carbon management as a strategic challenge for SMEs”, Greenhouse Gas Measurement and Management, Vol. 2 No. 1, pp. 61–72.

Hoffmann, V.H. and Busch, T. (2008), “Corporate Carbon Performance Indicators”, Journal of Industrial Ecology, Vol. 12 No. 4, pp. 505–520.

Hrasky, S. (2012), “Carbon footprints and legitimation strategies: symbolism or action?”, Accounting, Auditing & Accountability Journal, Vol. 25 No. 1, pp. 174–198.

Kolk, A., Levy, D. and Pinkse, J. (2008), “Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure”, European Accounting Review, Vol. 17 No. 4, pp. 719–745.

Nelson, T., Wood, E., Hunt, J. and Thurbon, C. (2011), “Improving Australian greenhouse gas reporting and financial analysis of carbon risk associated with investments”, Sustainability Accounting, Management and Policy Journal, Vol. 2 No. 1, pp. 147–157.

Delphine Gibassier , Stefan Schaltegger , (2015) "Carbon management accounting and reporting in practice: A case study on converging emergent approaches", Sustainability Accounting, Management and Policy Journal, Vol. 6 Iss: 3, pp.340 - 365


2. Le contrôle de gestion du développement durable


Liste de papiers académiques:

“Environmental Management Accounting: the missing link to sustainability?”, Social and Environmental Accountability Journal, Vol 38, No. 1, 2018, with S. Alcouffe

“Environmental Management Controls at Michelin – how do they link to sustainability?”, Social and Environmental Accountability Journal, Vol 38, No. 1, 2018, with R.Baker and B.Cohanier

Rodrigue, M., et al. (2013). Stakeholders’ influence on environmental strategy and performance indicators: A managerial perspective. Manage. Account. Res., 24(4).

Albelda Pérez, E., Correa Ruiz, C., Carrasco Fenech, F., 2007. Environmental management systems as an embedding mechanism: A research note. Accounting, Auditing & Accountability Journal 20(3), 403-422.

Caldelli, A., Parmigiani, M. L., (2004). Management information system – a tool for corporate sustainability. Journal of Business Ethics 55(2), 159-171.

Figge, F., Hahn, T., Schaltegger, S., Wagner, M., 2002. The sustainability balanced scorecard - linking sustainability management to business strategy. Business Strategy and the Environment 11(5), 269-284.

Gond, J.-P., Grubnic, S., Herzig, C., Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research 23(3), 205-223.

Henri, J.-F., Journeault, M., (2010). Eco-control: the influence of management control systems on environmental and organizational performance. Accounting, Organizations and Society 35(1), 63-80

Larrinaga-González, C., Bebbington, J., (2001). Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting (12)3, 269-292.

Perego, P., Hartman, F., (2009). Aligning performance measurement systems with strategy: the case of environmental strategy. Abacus 45(4), 397-428.

Perez, E. A., Correa Ruiz, C., & Carrasco Fenech, F. (2007). “Environmental Management Systems as an Embedding Mechanism: A Research Note”. Accounting, Auditing & Accountability Journal, 20(3): 403-422.

Schaltegger, S., Wagner, M., (2006). Integrative management of sustainability performance, measurement and reporting. International Journal of Accounting, Auditing and Performance Evaluation 3(1), 1-19.


3. La comptabilité de la biodiversité


Voir les numéros spéciaux de AAAJ (2013 et 2018), et le numéro spécial à venir dans Social and Environmental Accountability Journal.


Et le rapport de la plateforme RSE.


Liste de papiers académiques:

Harold Levrel. Biodiversité et développement durable : quels indicateurs ?. Economies and finances. Ecole des Hautes Etudes en Sciences Sociales (EHESS), 2006.


Joël Houdet (2010). ENTREPRISES, BIODIVERSITE ET SERVICES ECOSYSTEMIQUES.

Quelles interactions et stratégies ? Quelles comptabilités ?. Thèse.

Grabsch, C., Jones, M., & Solomon, J., (2010). Accounting for biodiversity in crisis: A European Perspective. Working paper (Disponible auprès du professeur)

Michael John Jones, Jill Frances Solomon, (2013) "Problematising accounting for biodiversity", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.668 – 687.

Thomas Cuckston, (2013) "Bringing tropical forest biodiversity conservation into financial accounting calculation", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.688 – 714.

Mark C. Freeman, Ben Groom, (2013) "Biodiversity valuation and the discount rate problem", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.715 – 745.

Gunnar Rimmel, Kristina Jonäll, (2013) "Biodiversity reporting in Sweden: corporate disclosure and preparers' views", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.746 – 778.

Javed Siddiqui, (2013) "Mainstreaming biodiversity accounting: potential implications for a developing economy", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.779 – 805.

Helen Tregidga, (2013) "Biodiversity offsetting: problematisation of an emerging governance regime", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.806 – 832.

Dennis van Liempd, Jacob Busch, (2013) "Biodiversity reporting in Denmark", Accounting, Auditing & Accountability Journal, Vol. 26 Iss: 5, pp.833 – 872.

Jones, M. (2003). Accounting for biodiversity : a pilot study. British Accounting Review (1996) 28, 281–303

Michael John Jones, (2003) "Accounting for biodiversity: operationalising environmental accounting", Accounting, Auditing & Accountability Journal, Vol. 16 Iss: 5, pp.762 – 789

Houdet et al. (2009). CHANGING BUSINESS PERCEPTIONS REGARDING BIODIVERSITY: FROM IMPACT MITIGATION TOWARDS NEW STRATEGIES AND PRACTICES. Working paper


4. Le rôle du contrôleur de gestion et du comptable dans le développement de la comptabilité environnementale


Vous pouvez commencez par des rapports des organismes comptables avant d’aborder les articles académiques:

CICA (1993), Environmental stewardship: management accountability and the role of chartered accountants.

FEE (1995), environmental accounting, reporting and auditing: survey of current activities and developments within the accountancy profession.

CIMA (1997), Environmental Management: the Role of the Management Accountant.

ICAEW (2004), Sustainability: the role of accountants, ICAEW, London.

IFAC (2006), Professional Accountants in Business—At the Heart of Sustainability?

IMA (2016): From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice

Adams, R. (1992). Why is the environmental debate of interest to accountants and accountancy bodies?

Bebbington, J., Gray, R., Thomson, I. and Walters, D. (1994), “Accountants' attitudes and

environmentally-sensitive accounting”, Accounting and Business Research, Vol. 24, No. 94, pp. 109-120

Birkin, F. (1996). The ecological accountant - from the cogito to thinking like a mountain. Critical Perspectives on Accounting. Volume 7, Issue 3, 231–257

Medley, P. (1997), “Environmental accounting. What does it mean to Professional accountants?”, Accounting, Auditing and Accountability Journal, Vol. 10, No. 4, pp. 594-600

Liyan Wanga, Peter Newmanb, Chunyan Yina & Weigang Li (1997). Environmental management and attitudes of Chinese managers and accountants ‐ the results of a questionnaire. Social and Environmental Accountability Journal, Volume 17, Issue 2

Wilmshurst, T.D. and Frost, G.R. (2001), “The role of accounting and the accountant in the environmental management system”, Business Strategy and the Environment, Vol. 10 No. 3, pp. 135-147.

Reyes, M.F. (2002). The Greening of Accounting: putting the Environment onto the Agenda of the Accountancy Profession in the Philippines. Environmental Management Accounting: Informational and Institutional Developments. pp 215-220.

Lodhia, S. (2003). Accountants’ responses to the environmental agenda in a developing nation: an initial and exploratory study on Fiji, Critical Perspectives on Accounting, Volume 14, Issue 7, Pages 715–737.

Clark, Neil (2005). Is the environmental professional... an accountant? Greener Management International.

Kuasirikun (2005). Attitudes to the development and implementation of social and environmental accounting in Thailand, Critical Perspectives on Accounting, Volume 16, Issue 8, Pages 1035–1057.

Norhayah Zulkifli, Brian Telford and Neil Marriott, (2009). Social and environmental accounting in Malaysia: Practitioners’ views. Research in Accounting in Emerging Economies, Volume 9, 151–174.

Albelda, E. (2011), “The role of management accounting practices as facilitators of the environmental management: evidence from EMAS organisations”, Sustainability Accounting, Management and Policy Journal, Vol. 2 No. 1, pp. 76-100.

Adams, C.A., Heijltjes, M.G., Jack, G., Marjoribanks, T. and Powell, M. (2011), “The development of leader able to respond to climate change and sustainability challenges: the role of business schools”, Sustainability Accounting, Management and Policy Journal, Vol. 2 No. 1, pp. 165-171.

Marie-Andrée Caron Anne Fortin, (2014),"Accountants' construction of CSR competencies and commitment", Sustainability Accounting, Management and Policy Journal, Vol. 5 Iss 2 pp. 172 - 196

Renaud, A. (2014). Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?, Comptabilité-Contrôle-Audit, Vol.20, 2.

Stefan Schaltegger Dimitar Zvezdov , (2015),"Gatekeepers of sustainability information: exploring the roles of accountants", Journal of Accounting & Organizational Change, Vol. 11 Iss 3 pp. -

5. Le reporting intégré


Il y a 2 numéros spéciaux en 2014 et 2018 dans AAAJ.


Rapport sur la diffusion de l'IIRC


Ressources non académiques: https://integratedreporting.org/resources/


Liste des papiers académiques:

“Integrated Reporting Is Like God: No One Has Met Him, but Everybody Talks About Him.” The Power of Myth in the Adoption of Management Innovations”, The Accounting, Auditing & Accountability Journal, Vol 31, No. 5, 2018, with D-L. Arjaliès and M.Rodrigue

Abeysekera, I. (2013), “A template for integrated reporting”, Journal of Intellectual Capital, Vol. 14 No. 2, pp. 227–245.

Adams, C.A. (2015), “The International Integrated Reporting Council: A call to action”, Critical Perspectives on Accounting, Vol. 27, pp. 23–28.

Brown, J. and Dillard, J. (2014), “Integrated reporting: On the need for broadening out and opening up”, Accounting, Auditing & Accountability Journal, Vol. 27 No. 7, pp. 1120–1156.

Flower, J. (2015), “The International Integrated Reporting Council: A story of failure”, Critical Perspectives on Accounting, Vol. 27, pp. 1–17.

Dumay, J. et al. (2016), « Integrated Reporting. A Structured Literature Review », Accounting Forum, forthcoming.

Higgins, C., Stubbs, W. and Love, T. (2014), “Walking the talk(s): Organisational narratives of integrated reporting”, Accounting, Auditing & Accountability Journal, Vol. 27 No. 7, pp. 1090–1119.

Humphrey, C., O’Dwyer, B. and Unerman, J. (2015), “The rise of integrated reporting: understanding attempts to institutionalize a new corporate reporting framework”.

IIRC (2013), The International IR Framework.

Lai, A., Melloni, G. and Stacchezzini, R. (2014), “Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?”, Business Strategy and the Environment, pp. n/a.

Reuter, M. and Messner, M. (2015), “Lobbying on the integrated reporting framework”, Accounting, Auditing & Accountability Journal, Vol. 28 No. 3, pp. 365–402.

Simnett, R. and Huggins, A.L. (2015), “Integrated reporting and assurance: where can research add value?”, Sustainability Accounting, Management and Policy Journal, Vol. 6 No. 1, pp. 29–53.

Stubbs, W. and Higgins, C. (2014), “Integrated Reporting and internal mechanisms of change”, Accounting, Auditing & Accountability Journal, Vol. 27 No. 7, pp. 1068–1089.

Thomson, I. (2015), “‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J”, Critical Perspectives on Accounting, Vol. 27, pp. 18–22.

Tweedie, D. and Martinov-Bennie, N. (2015), “Entitlements and Time: Integrated Reporting's Double-edged Agenda”, Social and Environmental Accountability Journal, Vol. 35 No. 1, pp. 49–61.

Villiers, C. de, Rinaldi, L. and Unerman, J. (2014), “Integrated Reporting: Insights, gaps and an agenda for future research”, Accounting, Auditing & Accountability Journal, Vol. 27 No. 7, pp. 1042–1067.

6. La comptabilité de l'eau


Aujourd’hui, il existe de multiples standards de la comptabilité de l’eau. Quelles sont les pratiques des entreprises ? Sur quels critères décident-elles de mesurer leur impact ? Pour quels buts ? Quelles parties prenantes influent leur choix ?

Nicolas Antheaume, « Le contrôle de gestion environnemental. État des lieux, état de l'art », Comptabilité - Contrôle - Audit 2013/3 (Tome 19), p. 9-34.

Gibassier, D. “Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations”, 2018, in “Sustainability Accounting, Advances in Environmental Accounting & Management”, Volume 7, edited by A. Belal, S. Cooper, Emerald Publishing Limited, pp. 31 – 65

Chalmers, K., Godfrey, J.M. and Lynch, B. (2012), “Regulatory theory insights into the past, present and future of general purpose water accounting standard setting”, Accounting, Auditing & Accountability Journal, Vol. 25 No. 6, pp. 1001-1024.

Christ, K., Water management accounting and the wine supply chain: Empirical evidence from Australia, The British Accounting Review (2014)

Edward Tello James Hazelton Lorne Cummings, (2016),"Potential users’ perceptions of general purpose water accounting reports", Accounting, Auditing & Accountability Journal, Vol. 29 Iss 1 pp. 80-110

Matthew Egan , (2014) "Progress towards institutionalising field-wide water efficiency change", Accounting, Auditing & Accountability Journal, Vol. 27 Iss: 5, pp.809 - 833

Egan Matthew, (2014) "Making water count: water accountability change within an Australian university", Accounting, Auditing & Accountability Journal, Vol. 27 Iss: 2, pp.259 - 282

Godfrey, J.M. and Chalmers, K. (Eds) (2012), Water Accounting: International Approaches to Policy and Decision-Making, Edward Elgar Publishing Limited, Gloucester.

Hazelton, J. (2013), “Accounting as a human right: the case of water information”, Accounting, Auditing & Accountability Journal, Vol. 26 No. 2, pp. 267-311.

Linda Lewis & Shona Russell (2011) Permeating Boundaries: Accountability at the Nexus of Water and Climate Change, Social and Environmental Accountability Journal, 31:2, 117-123,

Sofocleous, S. (2010), “Will water accounting standards provide useful information to stakeholders?”, Interdisciplinary Environmental Review, Vol. 11 No. 4, pp. 293-302.

Water accounting standards :

Water footprint manual (2009, 2011)

Water ISO standard 14046

WASB (2009a), User Information Requirements Study to Explore the Possible Contribution of Financial Accounting to Water Accounting, Water Accounting Standards Board, Commonwealth of Australia, Melbourne.

WASB (2009b), Water Accounting Conceptual Framework for the Preparation and Presentation of General Purpose Water Accounting Reports, Water Accounting Standards Board, Commonwealth of Australia, Canberra.

WASB (2010), Exposure Draft of Australian Water Accounting Standard 1: Preparation and Presentation of General Purpose Water Accounting Reports, Water Accounting Standards Board, Commonwealth of Australia, Canberra.

WASB (2012a), Australian Water Accounting Standard 1: Preparation and Presentation of General Purpose Water Accounting Reports, Water Accounting Standards Board, Commonwealth of Australia, Canberra.

WASB (2012b), Analysis of Effects of Adopting Australian Water Accounting Standard 1, Water Accounting Standards Board, Commonwealth of Australia, Canberra.

See also GRI 4 guidelines for water and water risk management Tools (WRI, WWF..)


7. L'éducation à la comptabilité du développement durable


Aujourd’hui faut-il enseigner la comptabilité environnementale et sociale dans les grandes écoles et universités ?


Blogs sur l'éducation à la comptabilité du développement durable: http://csearweb.blogspot.com/search/label/education


Liste des papiers académiques:

Lewis, L., Humphrey, C. and Owen, D. (1992), “Accounting and the social: a pedagogic

perspective”, British Accounting Review, Vol. 24 No. 3, pp. 219-33.

Humphrey, C., Lewis, L. and Owen, D. (1996), “Still too distant voices? conversations and reflection, on the social relevance of accounting education”, Critical Perspectives on Accounting, Vol. 7, Nos. 1/2, pp. 77-99.

Gibson K. (1997), « Courses on environmental accounting »", Accounting, Auditing & Accountability Journal, Vol. 10, N°4, p. 584-593.

Ian Thomson, Jan Bebbington, Social and environmental reporting in the UK: a pedagogic evaluation, Critical Perspectives on Accounting, Volume 16, Issue 5, July 2005, Pages 507-533

Bebbington J. Engagement, education and sustainability: a review essay on environmental accounting. Acc Aud Accountability J 1997;10(3):365–81.

Thomson I, Bebbington J. It doesn’t matter what you teach? Critic Perspect Acc. 2004;15 (4–5):609–628.

Rob Gray, David Collison, Can’t see the wood for the trees, can’t see the trees for the numbers? Accounting education, sustainability and the Public Interest, Critical Perspectives on Accounting, Volume 13, Issue 5, 2002, Pages 797-836

Collison, D. J., Gray, R. H., Owen, D. L., Sinclair, C. D. & Stevenson, L., “Social and Environmental Accounting and Student Choice: A Research Note”, Accounting Forum, Vol. 24, No. 2, June 2000, pp. 170–186.

Gray, R. H., Bebbington, K. J. & McPhail, K., “Teaching Ethics and the Ethics of Accounting

Teaching: Educating for Immorality and a Case for Social and Environmental Accounting Education”, Accounting Education, Vol. 3, No. 1, Spring 1994, pp. 51–75.

Gordon Boyce, Critical accounting education: teaching and learning outside the circle, Critical Perspectives on Accounting, Volume 15, Issues 4–5, May–July 2004, Pages 565-586

Kala Saravanamuthu, Instilling a sustainability ethos in accounting education through the Transformative Learning pedagogy: A case-study, Critical Perspectives on Accounting, Volume 32, November 2015, Pages 1-36

Mathews, M. (2001). Whither (or wither) accounting education in the new millennium. Accounting Forum, 25(December (4)), 380–394.


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