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François-Régis PUYOU

Professeur niveau 1

Doctorat de Sociology

Accounting & Corporate Finance

Thèmes de recherche

1. Le role du controle du gestion dans la gouvernance des filiales

2. La gestion des tensions dans les relations entre investisseurs en capital et entrepreneurs

3. Le secret et ses effets bénéfiques sur la circulation de l'information en entreprise

4. La diffusion des innovations technologiques au sein de la profession comptable

5. Approches phénoménologiques des conséquences de la mesure ‘objective' des émissions de CO2

Publications

Communications & Séminaires

  • Champenois, C., Devigne, M., Le Pendeven, B. & Puyou, F-R. (2021) Making conflicts cooperative in VC-Entrepreneur relationships: voicing out and escalating dissent. The 5th (online) ENTFIN conference (Entrepreneurial Finance), Aix-en-Provence, France
  • Jémine, G., Dubois, C. & Puyou, F-R. (2021) The misfortunes of artificial intelligence solutions for accounting firms: The forgotten role of distribution channels in the diffusion of innovations. The 37th EGOS Colloquium, Amsterdam (online), the Netherlands
  • Postaire, M. & Puyou, F-R. (2021) “From stressful figures to hopeful fictions: How reporting meetings generate emotions that sustain organizations” The 1st conférence francophone sur la recherche en comptabilité critique & interprétative, Toulouse (online), France.
  • Frémeaux, S., Puyou, F-R. & Michelson, G. (2018) “Beyond accountants as automatons: A common good perspective.” The 41st European Accounting Association annual congress, Milan, Italy.
  • Puyou, F-R. (2018) “Performing accounts as Texts: Historical insights on the power relationships between account producers and account users.” The 12th Interdisciplinary Perspectives on Accounting Conference, Edinburgh, UK.
  • Faÿ, E., Puyou, F-R. & Vignaud, M. (2018) “On confusions between Go(l)d, Life and Money: Insights from Zola's Novel Money.” The Standing Conference on Organisational Symbolism, Tokyo, Japan.
  • Puyou, F-R. (2016) “Images and emotions in leader-follower communication: Exploring the shadow of followership through Orwell and Loyola's literary accounts.” The 32nd European Group for Organization Studies annual congress, Naples, Italy.
  • Puyou, F-R. (2016) “Teaching to read qualitative research literature in accounting as Literature.” The 3rd Workshop on Research and Teaching in Management Accounting, Greenwich, London, UK.
  • Puyou, F-R. (2015) “Saisir les frontières des groupes de sociétés au travers de la dynamique des trajectoires professionnelles des contrôleurs de gestion.” The 36th annual congress of the Association Francophone de Comptabilité, Toulouse, France.
  • Puyou, F-R. & Quattrone, P. (2014) “Figures, not numbers. The formalization of visual rules for composing accounts and the professionalization of the accounting field.” The 30th European Group for Organization Studies annual congress, Rotterdam, The Netherlands.
  • Puyou, F-R. (2014) “Learning to read management accounting academic literature as Literature.” The 1st workshop on Research and Teaching in Management Accounting, Edinburgh, UK.
  • Puyou, F-R. (2014) “Systems of secrecy: How reporting information disclosure practices shape forms of accountability.” The 37th European Accounting Association annual congress, Tallinn, Estonia.
  • Puyou, F-R. & Faÿ, E. (2012) “Cogs in the wheel on spanners in the works? Management accountants' work experience with IS for reporting and control.” 25th European Business Ethics Network conference, Barcelona, Spain.
  • Puyou, F-R. (2012) “Les individus et leurs rôles : l'apport des « personnages » au travail vivant.” The 33rd annual congress of the Association Francophone de Comptabilité, Grenoble, France.
  • Puyou, F-R. (2010) “Managing opacity. A study of management accountants in business group governance.” The 33rd European Accounting Association annual congress, Istanbul, Turkey.
  • Puyou, F-R. (2010) “Tenir son rang: le contrôle de gestion et les évolutions du contrôle des filiales au sein des groupes de sociétés.” The 31st annual congress of the Association Francophone de Comptabilité, Nice, France.
  • Puyou, F-R. (2009) “Le contrôle de gestion comme scène du gouvernement des groupes de sociétés.” The 30th doctoral colloquium of the Association Francophone de Comptabilité, Strasbourg, France.
  • Puyou, F-R. (2008) “Managing in Wonderland: turning fantasy into practice with SAP” 1st Workshop on “Imagining Business”, Oxford, UK.
  • Alcouffe, S. & Puyou, F-R. (2007) “Management accounting and corporate governance: Fabricating numbers and action at a distance.” The 30th European Accounting Association annual congress, Lisbon, Portugal.
  • Puyou, F-R. (2006) “Management Control and the Corporate Governance of Subsidiaries: Understanding the Legitimate Distribution of Power and Responsibilities in Conglomerates.” The 29th European Accounting Association annual congress, Dublin, Ireland.
  • Puyou, F-R. (2006) “Managing with a click: how a commercial representation of a managerial myth might lead to lifeless management practices.” 5th Phenomenology, Organizations and Technology workshop, Amsterdam, The Netherlands.
  • Faÿ, E. & Puyou, F-R. (2006) “Putting the Subjective Experience of Management Accounting Systems back into Accounting Research: The Philosophy of Material Phenomenology.” The 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, UK.
  • Faÿ, E. & Puyou, F-R. (2005) “Phenomenology, Control and Management Accounting Systems.” 4th Phenomenology, Organizations and Technology workshop, Lyon, France.

Expertises

Conflits entrepreneuriaux ; Contrôle de gestion ; Phénoménologie des SI ; Sociologie de la comptabilité ; Visualisations comptables

Enseignement

  • GC41A - Ethics and Governance, PGE
  • GG100A – Management Control, PGE