Strategy & Performance for the Society

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.