Véronique MALLERET Professor Department Accounting and Management Control HEC Paris France CURSUS 1977 MSc in Management, HEC Paris 1978 Postgraduate Diploma in Operations Research, Université de Paris IX- Dauphine 1981 HEC Doctoral Program 1981 Ph.D in Production Management, Université de Paris IX-Dauphine, mention "très bien" 1993 Ph.D in Management, Université de Paris IX-Dauphine, mention "très honorable avec les félicitations du jury " 1998 International Teachers Programme (London Business School) 1999 Habilitation à diriger des recherches (Qualified Research Supervisor), Université Paris XII-Val-de-Marne Languages: English, German. HONOR DISTINCTIONS 1995 Fondation HEC Prize for the article: "Méthodes d'évaluation des performances des services fonctionnels", Revue Française de Comptabilité, September 1994. 2004 David Solomon Prize for the article: "The American Balanced Scorecard versus the French Tableau de bord: the ideological dimension", Management Accounting Research, June 2004. PROFESSIONAL EXPERIENCE PRIOR TO JOINING HEC 1981-1987 Institut de Management Public (Arcueil, France) - Executive Education: management accounting, operations management, buying and purchasing management. - Management consulting within different public administration and services: Ministry of Defence, Ministry of Labour, Post, municipalities, hospitals, etc. - In charge of the Operations Management course at the French Post and Telecommunications Administration School. 1
ACADEMIC AND ADMINISTRATIVE RESPONSIBILITIES AT HEC September 1991- June 1995 Coordinator, Management Control course, MSc Programme (M1) 1993-1997 Project manager for different Executive Education programmes (CNOUS, CPR, Saint-Gobain) September 1998 - June 2001 February 2002 - June 2003 January 2001 - September 2004 June 2001 - February 2005 Coordinator, major in Management Control, MSc Programme (M2) Academic advisor of the MBA Programme for Management Accounting, Management Control and Operations Management Head of the Accounting and Management Control Department Coordinator of master s theses for MSc students in exchange programmes (M2) September 2005 - September 2007 Coordinator, Performance Measurement and Management course, MSc Programme (M1) January 2006 - September 2007 September 2007- September 2011 Coordinator of the Executive Education Programme "CESA Contrôle"; Academic Director of the part time Specialized Master "Gestion Financière" Dean of Faculty and Research, HEC Paris TEACHING ACTIVITIES AT HEC Courses of Management Accounting and/or Management Control In the MSc Programme, M1: each year from 1987 to 1995, from 2001 to 2006, in 2008 and in 2011. In the MSc Programme, M2: 2006. In the MBA Programme: in 1995, 1996, 1999, 2000 (in French), in 2002 (in English). In Specialized Master Programmes: each year from 1992 to 2007. In Executive Education Programmes: each year from1988 to 2007, and in 2011. Courses of Operations Management, Service Management, Process Reengineering From 1992 to 2001: Diagnostic and process reengineering (MSc Programme, major in Management Control). From 1988 to 1994: Management control for service activities (MSc Programme, major in Accounting). 2
In 1992 and from 1995 to 1997: Process reengineering of service activities and/or management of functional departments (MBA elective courses). In 2002 and 2003: Operational management of service activities (elective course MSc Programme). Doctoral activities Since 1999 Member of Ph.D committees 2001-2007 Ph.D courses at HEC (reading seminars, fundamentals of research in management control) 2004-2007 Reading seminar of Management Control in the joint Paris I-Sorbonne/HEC Ph.D Programme Since 2005 Thesis supervisor EXTERNAL TEACHING ACTIVITIES 2001-2006 Reading Seminar of Services Management in the Ph.D Programme of University Paris XII -Val-de-Marne 2003-2006 Management Control Systems (21 hours) in the EMBA Programme of the Baltic Management Institute (Vilnius, Lithuania) 2005-2006 International Management Control (18 hours) in the Master of International Management, Aarhus School of Businesss (Denmark) 2005 Management Accounting (18 hours) in the EMBA Programme of the International Academy of Business (Almaty, Kazakstan) 2006 Management Control (18 hours) in the EMBA Programme of the School of Management (St Petersburg, Russia) Since 2007 Management Control in Service Activities (1 day) in the Executive Education Programme of ESADE (Barcelona, Spain) PUBLICATIONS Books Coûts et décisions, Montchrestien - Gualino éditeur, 2002, 3 rd ed. 2009 (in coll. with C. Mendoza, E. Cauvin, M. H. Delmond, P. Dobler). Le contrôle de gestion - Organisation et mise en oeuvre, Dunod, Paris, 1998, 3 rd ed. 2008 (in coll. with H. Löning, Y. Pesqueux, E. Chiapello, A. Sole, J. Méric, D. Michel). Chapters in Collective Books "Du contrôle de gestion au management de la performance" in L'école des managers de demain, Collective Book Published by Groupe HEC Professors, Economica, 1994, pp. 121-143. "Les évaluations de situations complexes : des processus à maîtriser" in Questions de contrôle, Lionel Collins (Ed.), PUF, Paris, 1999, pp. 149-172. 3
" As avaliaçoes de situaçoes complexas: processos para controlar, traduction de "Les évaluations de situations complexes : des processus à maîtriser" in Questions de contrôle, 1999, PUF in Questoes de controlo e gestao, RES Editore LDA, Lisbonne, 2001, chap. 6. "Peter A. Pyhrr : 'Mister BBZ'" in Les grands auteurs en contrôle de gestion, H. Bouquin (Ed.), Editions Management & Société, 2005, pp. 333-346. "Réussir le développement d'une offre de service dans les PMI" in L'Art du Management 3, HEC Paris, Dunod, Paris, 2005, pp. 219-223 (in coll. with G. Baglin). "La mesure de performance dans les activités de services" in L'Art du Management 3, HEC Paris, Dunod, Paris, 2005, pp. 189-193. "La facturation des services complémentaires dans l industrie : une étude empirique» in Mondialisation des services innovation et dynamiques territoriales», M.C. Monnoyer, P. Ternaux (Eds), L Harmattan, 2007, pp. 63-82. Articles "Vers une définition opérationnelle des services", Politiques et Management Public, September 1985, n 33, pp. 21-49. "Méthodes d'évaluation des performances des services fonctionnels", Revue Française de Comptabilité, September 1994, n 259, pp. 44-53. "Les particularités de l'évaluation des performances des centres de coûts discrétionnaires", Cahier Lillois d'economie et de Sociologie, 2 nd semester 1994, n 24, pp. 7-26. "Comment mesurer la performance des achats?", L'Expansion Management Review, Winter 1994, n 75, pp. 94-102 (in coll. with O. Bruel). "Mesurer et évaluer le travail administratif : questions posées et difficultés rencontrées", Travail, Spring-Summer 1995, n 34, pp. 83-95. "Les modes de gestion de la performance dans les chaînes hôtelières françaises", Revue Française de Comptabilité, June 1995, n 268, pp. 47-56 (in coll. with G. Baglin). "L'évaluation des performances des services fonctionnels : une étude empirique", Finance - Contrôle - Stratégie, March 1998, vol. 1, n 1, pp. 145-168. "Contrôle de gestion et mesure de la qualité du service", Economies et Sociétés, Cahiers de l'ismea, Paris, 1999, n 5, pp. 71-96. "Le tableau de bord - det franske scorekort", Okonomistyring & Informatik, October 2000, n 2, pp. 123-150 (in coll. with H. Nørreklit). "L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard / Den kulturelle dimension i okonomistyringen : illustreret via tableau de bord og det balancerede scorecard", Comptabilité - Contrôle - Audit, May 2002, pp. 7-60 (in coll. with A. Bourguignon, H. Nørreklit). "The American balanced scorecard versus the French tableau de bord: the ideological dimension", Management Accounting Research, 2004, vol. 15, n 2, pp. 107-134 (in coll. with A. Bourguignon, H. Nørreklit). "Les fondements conceptuels de l'abc 'à la française'", Comptabilité - Contrôle - Audit, December 2004, vol. 2, n 10, pp. 155-178 (in coll. with S. Alcouffe). "Des bureaux bien réels pour une entreprise virtuelle", Gérer et Comprendre, December 2004, n 78. "Value Creation through Service Offers", European Management Journal, February 2006, vol. 24, n 1, pp. 106-116. La création de valeur par les services : une étude empirique dans de PMI, Finance Contrôle Stratégie, Vol. 9, n 3, September 2006, p. 67-104. 4
Peut-on gérer le couple coûts - valeur? ", Comptabilité-Contrôle-Audit, (forthcoming) Theses and Research Reports "Gestion de production et ordonnancement d'un atelier de découpe", thèse pour l'obtention du titre de Docteur en Méthodologies et Modèles du Management Scientifique, Université Paris IX-Dauphine, 1981. "Evaluation économique des systèmes de production gérés en Kanban", MRT - Direction de la Recherche, Renault, January 1991, (in coll. with G. Baglin). "Les méthodes d'évaluation des performances dans les centres de coûts discrétionnaires", rapport pour le Ministère de la Recherche et de la Technologie, February 1992. "Une approche de la performance des services fonctionnels : l'évaluation des centres de coûts discrétionnaires", thèse pour l'obtention du titre de Docteur es Sciences de Gestion, Université de Paris IX-Dauphine, 1993. Published Proceedings 1 "Performances et entreprises de services", Proceedings of the Colloquium "Les services, nouvelles perspectives", Centre d'echange et d'information sur les Activités de Service, 6-7 March 1990. "Evaluation économique des systèmes de production gérés en Juste-A-Temps", Proceedings of the XI th Congrès de l'association Française de Comptabilité, 3-4-5 May 1990. "Evaluation de la charge de travail dans un centre de paiement de la sécurité sociale", Proceedings of the XVII th Congrès de l'association Française de Comptabilité, June 1996. "Gestion de la qualité et certification : quelques rappels", Proceedings of the Journée Qualité, ANFH Picardie, 23 September 1997. "La recherche des déterminants de la performance : application à l'organisation spatiale des bureaux", Proceedings of the XIV th Congrès de l'association Francophone de Comptabilité (cédérom), 22 May 2003, Belgium. «Peut-on gérer le couple coûts-valeur?», Proceedings of the 27 th Congrès de l Association Francophone de Comptabilité (cedérom), Tunis, Tunisie, May 2006. Conference Presentations 1 "A two-step cutting and scheduling problem", EURO IV Congress, 1980, Cambridge, UK. "Performance evaluation methods of discretionary cost centres - some theoretical and empirical results", European Accounting Association Conference, 28-30 April 1993, Turku, Finland. "Quality in Service Industries: From Measurement to Management", European Accounting Association Conference, 7-8 April 1998, Anvers, Belgium. "Service Quality: From Measurement to Management?", 8th EIASM Workshop on Quality Management in Services, 20-21 April 1998, Ingolstadt, Germany. "IPCR : les nouveaux systèmes de comptabilité analytique", Journées Productivité - Qualité de la FIEV, 3 February 1999. "Is there a relationship between production process improvements and cost reductions?", European Accounting Association Conference, 5-7 May 1999, Bordeaux, France. 1 We mention here only the published proceedings and communications which have not been published later or yet in an article or in a book. 5
"Exploring the relationship between production process improvements and cost reductions: results from a simulation", 4th International Seminar on Manufacturing Accounting Research, 10-12 June 1999, Kolding, Denmark. "Is remote work for IT workers feasible? Contradictory conclusions from two case studies", EGOS Conference, 5-7 July 2001, Lyon, France (in coll. with F. Chevalier). "The servitisation of small industrial firms: some results from a European survey", 6th Manufacturing Accounting Research Conference, 26-28 May 2003, Twente, Netherlands. Les systèmes de calcul des coûts dans les entreprises chinoises : une étude exploratoire, 28 ème Congrès de l AFC, 24-25 Mai 2007, Poitiers, France (in coll. with Y. Ding, H. Norreklit). Management accounting in Chinese middle sized companies: understanding current practices, 7 th International Management Control Research Conference, 12-14 th September 2007, Paris, France (in coll. with Y. Ding, H. Norreklit). Recruiting and Integrating at HEC, EFMD Advisory Services Seminar, 16 th September 2008, Brussels. Recruiting and Integrating an International Faculty, EFMD Advisory Seminar on Faculty Management, 22 nd March 2010, Brussels. Performance Management: From Theory to Practice in Managing (within) the academic environment: The sustainability of an international profession, EAA Plenary Session, 20 th April 2011, Rome. Working Papers "L'évaluation des performances des centres de coûts discrétionnaires - quelques résultats théoriques et empiriques", Cahier de Recherche du Groupe HEC, n 469/1993. "Les modes de gestion de la performance dans les chaînes hôtelières françaises", Cahier de Recherche du Groupe HEC, n 519/1994 (in coll. with G. Baglin). "Les systèmes de mesure de la qualité dans les entreprises de service", Cahier de Recherche du Groupe HEC, n 645/1998. "Organisation spatiale et performance des services", Cahier de Recherche du Groupe HEC, n 718/2001 (in coll. with F. Chevalier). "Balanced Scorecard versus French Tableau de Bord: Beyond dispute, a cultural and ideological perspective", Cahier de Recherche du Groupe HEC, n 724/2001 (in coll. with A. Bourguignon, H. Nørreklit). "Les fondements conceptuels de l'abc 'à la française'", Cahier de Recherche du Groupe HEC, n 763/2002 (in coll. with S. Alcouffe). "Le développement d'offres des services dans les PMI", Cahier de Recherche du Groupe HEC, n 800/2004 (in coll. with G. Baglin). "La rentabilité des services dans les entreprises industrielles : enquête sur un postulat", Cahier de Recherche du Groupe HEC, n 811/2005. EDITORIAL ACTIVITIES Reviewer, Finance Contrôle Stratégie. Reviewer, Comptabilité-Contrôle-Audit. Reviewer, European Management Journal Reviewer, Management Accounting Research 6
MEMBERSHIP OF SCIENTIFIC OR PROFESSIONAL ORGANISATION Member of the Association Francophone de Comptabilité (AFC) - French Accounting Association. Member of the European Accounting Association (EAA). Member of the RESER (Research Group in Services). 7