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Faculty member
Fabien DE GEUSER
Doctor in Management Science
Associate Professor
Management Control
Campus : Paris
Tel : +33 1 49 23 20 57
Research Interest
Topics
Management ControlManagement Accounting
Management Control and Human Resource Management
Clinical Sociology
Ergonomics
Biography
Fabien de Geuser is Associate Professor in the Management Control Department at ESCP Europe Paris campus. He earned his Doctorate in Management Science from HEC Paris in 2006 (“The Manager’s job and the ergonomics of management tools”). He earned graduate degrees from HEC Paris (Master in Management), University of Paris I La Sorbonne (Master in Ergonomics) and University of Paris IX Dauphine (Master of Advanced Studies in Sociology). Before joining ESCP Europe in September 2007, Fabien de Geuser was an assistant professor in management control at HEC Lausanne for three years. His research focuses on the ergonomic adaptation of management tools to the needs of the manager and on representations of work in management accounting.
Current research
Fabien de Geuser’s research is focused principally on the articulation of ergonomics and management control. The ergonomic framework is a useful tool for bringing back into management control system design the realities of work, working conditions and the ways management instruments are used by managers. Therefore it can contribute to a better comprehension of the possible inadaptation of such instruments, as well as providing a constructive approach to their design.
His research also explores the impact of managerial fear, solitude and fatigue on the way managers use management control systems and the consequences of their decision making.
Publications
Books
GIRAUD F., SAULPIC O. (eds), DELMOND M.-H., BONNIER C., DE GEUSER F., LAULUSA L., MENDOZA C., NAULLEAU G., ZRIHEN R., (2011), The art of management control : Issues and practices, Business, Pearson Education France, Paris, 294 p.
GIRAUD F., SAULPIC O., BONNIER C., DE GEUSER F., LAULUSA L., MENDOZA C., NAULLEAU G., ZRIHEN R., (2009), L'Art du controle de gestion : Enjeux et pratiques, The art of management control, Business, Gualino, Paris, 470 p.
Book chapters
DE GEUSER F., (2007), "Pour une érgonomie de gestion : De la santé des managers à la santé des entreprises", in SARDAS J.-C., GIAUQUE D., GUENETTE A. M. (eds), , Comprendre et organiser : quels apports des sciences humaines et sociales ?, Collection Conception et dynamique des organisations, Harmattan, pp 269-294, 26 p.
DE GEUSER F., TREPO G., (2005), "Ambiguïté gestionnaire du terme "activité" et travail du DRH", in HUBAULT F. (ed.), , Activité: parle-t-on de la même chose?, Octarès éditions, pp 103-115, 13 p.
DE GEUSER F., FIOL M., (2005), "Are they Really too Simple ? Management Control Systems Facing the Ideology of Complexity", in AJAMI R., ARRINGTON C-E., MITCHELL F., NORREKLIT H. (eds), , Globalization, Management Control and Ideology :Local and Multinational Perspectives, DJØF Publishing Copenhagen, pp 159-180, 22 p.
DE GEUSER F., PESQUEUX Y., PHAM D., (2005), "Western ideology and management: an oriental detour", in AJAMI R., ARRINGTON C-E., MITCHELL F., NORREKLIT H. (eds), , Globalization, Management Control and Ideology :Local and Multinational Perspectives, DJØF Publishing Copenhagen, pp 81-98, 18 p.
DE GEUSER F., FIOL M., (2003), "La blessure narcissique des managers : faire face aux situations complexes", in MOINGEON B. (ed.), , La formation continue des dirigeants: l'apport de la recherche, Éditions L'Harmattan.
DE GEUSER F., (2003), "La double absence des consultants en stratégie", in HUBAULT F. (ed.), , Le métier d'intervenant, Octarès éditions.
Published articles
DE GEUSER F., MOORAJ S., OYON D., (2009), "Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance", EUROPEAN ACCOUNTING REVIEW (THE), Vol. 18, Issue 1, pp 93-122, 30 p.
DE GEUSER F., TREPO G., (2003), "Managing the unmanageable : How can SEAM give back to employees and work situations their anthropological original substance ?", JOURNAL OF ORGANIZATIONAL CHANGE MANAGEMENT, vol. 16, issue 1, pp 99-106, 8 p.
DE GEUSER F., TREPO G., (2002), "Le modèle de la compétence comme rencontre dialogique entre stratégie et sociologie", REVUE ÉCONOMIQUE ET SOCIALE, décembre, pp 309-320, 11 p.
Conference proceedings
DE GEUSER F., SAULPIC O., (2011), "Peut-on parler de Balanced Scorercarding ? Contribution à la compréhension du processus d'adaptation des instruments de contrôle", Actes du 32e congrès annuel de l'Association Francophone de Comptabilité, 2011, 9-11 mai, Montpellier, France.
DE GEUSER F., GLAUSER P.-M., (2007), "Cost accounting and VAT. How can cost allocation methods be used for VAT purposes?", Proceedings of the 30th European Accounting Association Annual Congress, 2007, April, 25-27, Lisbon, 19 p, Web Link.
DE GEUSER F., FIOL M., NIESS A., (2007), "Is responsibility accounting building incapacity ? A cost accounting interpretation of Paul Ricoeur's imputability principle", Proceedings of the 30th European Accounting Association Annual Congress, 2007, April, 25-27, Lisbon, 32 p, Web Link.
DE GEUSER F., MOORAJ S., OYON D., (2007), "Is the BSC a control system or a strategical instrument? Measuring the organisational performance of the balanced scorecard and its sources", Proceedings of the 30th European Accounting Association Annual Congress, 2007, April, 25-27, Lisbon, 32 p, Web Link.
DE GEUSER F., RIGAUD D., LANARES J., (2007), "It was nice but I learnt nothing! Predictors of students learning perception: an empirical comparison between business schools and others schools", Proceedings of the Academy of Management congress, 2007, August 3-5, Philadelphia.
DE GEUSER F., RIGAUD D., LANARES J., (2007), "Une analyse comparative des dimensions perçues de la qualité de l'enseignement :L'impact de la Faculté, du cycle et de la taille des groupes enseignés sur la perception de l'enseignement des étudiants", Actes du 24e congrès de l'AIPU (Association Internationale de Pédagogie Universitaire), 2007, May, Montreal, Web Link.
DE GEUSER F., ABRAHAM Y.-M., (2007), "Who's afraid of managing? The ataraxic function of management control systems", Proceedings of the American Accounting Association 2007 Annual Meeting, 2007, August 3-5, Chicago, and in Proceedings of the 30th European Accounting Association Annual Congress, Lisbon, 2007, April,, Web Link.
DE GEUSER F., FIOL M., (2006), "Crise de cohérence au sein des équipes de direction et système OVAR", Actes du Séminaire d'ergonomie, Université de Paris 1-Panthéon-Sorbone, 2006, 5-7 juin, Paris.
DE GEUSER F., GUENETTE A.-M., (2006), "Instruments de gestion et santé: la difficile rencontre", Actes du Colloque de l'Institut de santé au travail (IST), 2006, April 20, Lausanne, 5 p.
DE GEUSER F., OYON D., MAEYER K. de, (2006), "Linking the quality of management control systems to their users' competencies: an empirical study", Proceedings of the American Accounting Association Annual Meeting, 2006, August 6-9, Washington, and in Proceedings of the 29th European Accounting Association Annual Congress, Dublin, 2006, March , Web Link.
DE GEUSER F., MOORAJ S., OYON D., (2005), "Measuring the Value Creation and the Sources of Value of the Balanced Scorecard: an Empirical Assessment of the BSC", Proceedings of the 2005 American Accounting Association Annual Meeting, 2005, August 7-10, San Francisco, Web Link.
DE GEUSER F., FIOL M., (2004), " La comptabilité de gestion entre dérangeante complexité et indispensable simplification", Actes du 25è Congrès de l'Association Francophone de Comptabilité (AFC), 2004, 12-14 mai, Orleans, Web Link.
DE GEUSER F., TREPO G., (2004), "La DRH: un travail sur le travail", Actes du Séminaire d'ergonomie, Université de Paris 1-Panthéon-Sorbone, 2004, mai, Paris.
DE GEUSER F., FIOL M., (2004), "Management accounting between unsettling complexity and indispensable simplification. A challenge for managers", Proceedings of the SAM/IFSAM 7th World Congress, 2004, July 5-7, Goteborg, and in Proceedings of the `Corporate Management, Accounting, and National Ideology. A multinational , Web Link.
DE GEUSER F., PESQUEUX Y., PHAM D., (2003), "A reflective 'detour': Approaching representation and action from an oriental perspective", Proceedings of the `Corporate Management, Accounting, and National Ideology. A multinational perspective' Workshop, Aarhus School of Business, 2003, December 11-13, Aarhus, Denmark.
DE GEUSER F., CISNEROS L.-F., (2003), "Batman manager : contribution to a schizoid management", Proceedings of the 3rd Doctoral conference, INSEAD-HEC, 2003, February, Fontainebleau.
DE GEUSER F., MOINAS S., (2003), "From experimental economics to experimental management", Proceedings of the 3rd Doctoral conference, INSEAD-HEC, 2003, February, Fontainebleau.
DE GEUSER F., FIOL M., (2002), "La déformation continue des managers", Proceedings of the 6th IFSAM and ANZAM World Congress, `Management in a global context: prospects for the 21st century', Griffith University, 2002, July 10-13, Brisbane, Australia, http://www.ifsam.org/conferences/index.html, Best Paper Award, Web Link.
DE GEUSER F., (2002), "Mimétisme organisationnel et stratégie de l'absence : le travail des consultants en stratégie", Actes du Séminaire d'ergonomie, Université de Paris 1-Panthéon-Sorbone, 2002, mai, Paris.
DE GEUSER F., ABRAHAM Y.-M., (2001), "From anxiety to method : how fear turns management tools into anti-management tools", Proceedings of 17th EGOS Colloquium `The Odyssey of Organizing', 2001, July 5-7, Lyon.
DE GEUSER F., FIOL M., (2001), "La empresa como espacio de formacion y deformacion de los ejecutivos", Proceedings of the CLADEA 36th Annual Assembly, 2001, September, Mexico.
Dissertations
DE GEUSER F., (2006), "Travail du manager et ergonomie des instruments de gestion", thèse de Doctorat en Sciences de Gestion , HEC.
