CAIRN-INT.INFO : International Edition


CCA’s mission is to publish articles in French or English presenting original research and ideas that address a given theme in the areas of financial accounting, management accounting, performance audit, or auditing.

As the journal strongly defends the idea that diversity enriches the development of knowledge, it welcomes a wide variety of approaches (positive, normative, historical, critical, sociological, etc.) and methodologies (quantitative, qualitative, experimental, data-based, field studies, etc.), provided that these approaches/methodologies are applied in a precise manner. This precision is evaluated in a double-blind process using the quality standards of the specific paradigm to which each submission belongs. The journal also accepts critical observations, original bibliographic reviews, and, in general, quality theoretical thought. The journal is intended for research professors and anyone with an interest in the field.

Editorial Board

Editors in chief

André, Paul, HEC Lausanne
Déjean, Frédérique, PSL-Paris Dauphine

Associate Editors

Gonthier Besacier, Nathalie, IAE Grenoble
Laguecir, Aziza, EDHEC Business School

Consulting Editors

Berland, Nicolas, PLS-Paris Dauphine
Capkun, Vedran, HEC Paris
Deville, Aude, Université Nice Sophia Antipolis
Martinez, Isabelle, Université Paul Sabatier, Toulouse
Stolowy, Hervé, HEC Paris

Editorial Board

  • Albertini, Elisabeth, IAE-Paris
  • Albu, Nadia, Bucharest ASE
  • Alcouffe, Simon, Toulouse Business School
  • Arjalies, Diane Laure, IVEY Business School
  • Audousset-Coulier, Sophie, John Molson Business School
  • Bédard, Jean, Université Laval
  • Ben Amar, Walid, Telfer School of Management
  • Beuselinck, Christof, IESEG
  • Bollecker, Marc, Université de Haute-Alsace
  • Brochet, François, Boston University
  • Broye, Géraldine, EM Strasbourg Business School
  • Campa, Domenico, International University of Monaco
  • Cappelletti, Laurent, CNAM
  • Chatelain-Ponroy, Stéphanie, CNAM
  • Cho, Charles, Schulich School of Business
  • Cormier, Denis, UQAM
  • Damak, Salma, IHEC Carthage
  • Dambrin, Claire, ESCP
  • Davila, Antonio, IESE Barcelona
  • Depoers, Florence, Université Paris Nanterre
  • Dreveton, Benjamin, IAE Poitiers
  • Durocher, Sylvain, Telfer School of Management
  • Filip, Andrei, ESSEC Business School
  • Gaeremynck, Ann, KU Leuven
  • Gendron, Yves, Université Laval
  • Georgescu, Irene, Université Montpellier
  • Giordano-Spring, Sophie, Université Montpellier
  • Gibassier, Delphine, Audencia
  • Hilary, Gilles, Georgetown University
  • Hottegindre, Géraldine, emlyon business school
  • Jeny, Anne, IESEG
  • Jerman, Lambert Toulouse Business School
  • Joannides de Lautour, Vassili, Grenoble École de Management
  • Kraft, Pepa, HEC Paris
  • Labardin, Pierre, PSL-Paris Dauphine
  • Lambert, Caroline, HEC Montréal
  • Lassou, Philippe, University of Gelph
  • Le Manh, Anne, ESCP
  • Le Theule, Marie-Astrid, CNAM
  • Leca, Bernard, ESSEC Business School
  • Lesage, Cédric, John Molson Business School
  • Magnan, Michel, John Molson Business School
  • Mard, Yves, IAE Clermont Auvergne
  • Markarian, Garen, HEC Lausanne
  • Marmousez, Sophie, HEC Montreal
  • Méric, Jérôme, IAE Poitiers
  • Messner, Martin, University of Innsbruck
  • Meyssonnier, François, Université Nantes
  • Morales, Jérémy, King's College London
  • Mourey, Damien, Université Polynésie Française
  • Naro, Gérald, Université Montpellier
  • Nogatchewsky, Gwenaelle, PSL-Paris Dauphine
  • Paugam, Luc, HEC Paris
  • Richard, Chrystelle, ESSEC Business School
  • Rocher, Sébastien, Université Lorraine
  • Rodrigue, Michelle, Université Laval
  • Schatt, Alain, HEC Lausanne
  • Singer, Zvi, HEC Montréal
  • Soobaroyen, Teerooven, University of Essex
  • Sponem, Samuel, HEC Montréal
  • Travaillé, Denis, Université Lyon
  • Vanstraelen, Ann, Maastricht University
  • Villesèque-Dubus, Fabienne, IAE Perpignan
  • Walliser, Elisabeth, Université Côte d’Azur

Past editors in chief

Colasse, Bernard (1995-1998)
Malo, Jean-Louis (1998-2001)
Dupuy, Yves (2001-2004)
Hoarau, Christian (2004-2007)
Teller, Robert (2005-2009)
Nikitin, Marc (2007-2011)
Stolowy, Hervé (2009-2013)
Berland, Nicolas (2012-2015)
Piot, Charles (2012-2016)
Deville, Aude (2016-2019)
Capkun, Vedran (2016-2020)
Martinez, Isabelle (2016-2020)

Director of the publication

Meyssonnier, François, Université Nantes

Guidelines for Authors


Association Francophone de Comptabilité
C/o Conseil supérieur de l’ordre des experts-comptables
216 rue Raymond Losserand
75014 Paris


Code of ethics

The Code of Ethics applicable to drafting committees and editorial boards of academic journals offered on, including Accounting Auditing Control, is available on this page.

Other information

Print ISSN : 1262-2788
Publisher : Association Francophone de Comptabilité

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