Strategy & Performance for the Society 1000x400

In a Society in transition facing many challenges (societal, climate, food, health, technological, economic challenges, etc.), the research field Strategy & Performance for the Society brings together teams of researchers from HEC Liège who work on sustainability strategy and performance management of organizations at large (private or public companies, associations, territories), while adopting a multidisciplinary approach. Incorporating the concept of sustainability into our research has been part of our DNA for over a decade. 

+

Learn more

Harmoniously combining fundamental and applied research, our field develops knowledge with the aim of guiding organizations, actors and their environment in their strategy and in their performance management (governance, accounting & control). 

Historically close to practitioners (chairs, applied research projects and first spin-off), the vast majority of our research actively contributes to insights on the transition of our society, in relation to the transversal themes of sustainability, digitalization and entrepreneurship. Our teaching activities related to these themes are also reinforced by the key observations made in our research.
Below are the research areas within our field:

  1. In terms of STRATEGY, we conduct research on the sustainable, digital and entrepreneurial strategies of organizations and territories.
  2. In terms of PERFORMANCE, beyond general research on (sustainability) performance management, our field is developing more precise scientific expertise in four sub-fields linked to the performance management of organizations/territories, namely their systems of (a) governance, (b) accounting, (c) control and (d) their tax management. 

a) In terms of governance, we work specifically on the sustainable and digital governance of territories as well as on the governance of family businesses.

b) In terms of accounting, our field is interested in the accounting systems implemented to provide useful information for a sustainable strategic management as well as the evaluation of the global performance of organizations/ territories. 

c) In terms of control, our research focuses on the control systems (formal and cultural) implemented by organizations/territories to support the implementation of their strategy. 

d) In terms of tax management, our field conducts research on capital transactions, on corporate restructuring and on the tax aspects of cross-border movements of workers from a national and international perspectives. 

Publications


Strategy & Performance for the Society

Article (Scientific journals)
Setting sustainability agenda at the local level: a process of compromise making
Alarda, Lama ; Pichault, François; Esposito, Giovanni et al.
2023In International Review of Administrative Sciences
Article (Scientific journals)
A holistic view on the opportunities and threats of normative control: a literature review
Colling, Louise ; Ceulemans, Kim
2023In Journal of Management Control
Article (Scientific journals)
Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS
Compagnie, Vincent ; Struyfs Kristof; Torsin, Wouter
2023In Journal of Corporate Finance, 82
Article (Scientific journals)
Exploring the potential impact of smart urban technologies on urban sustainability using structural topic modelling: Evidence from Belgium
Margherita, Emanuele Gabriel; Escobar, Stefania Denise; Esposito, Giovanni et al.
2023In Cities, 141, p. 104475
Article (Scientific journals)
The Habitual Entrepreneur Brain – A Voxel Based Morphometry Study
Ooms, Frédéric ; Surlemont, Bernard ; Annen, Jitka et al.
2023In Academy of Management Proceedings, 2023 (1)

Members of the field

 

Research Teams

Smart City Institute

Tax Institute

CEPE

Share this page