Céline Baud

Céline Baud is a Professor in the Department of Management Research at Paris Dauphine University's Dauphine School of Management, where she joined the DRM-MOST research team in 2019 after six years at Laval University's School of Accounting. Her academic journey includes a thesis from HEC-Paris, studies at ESCP-EAP, and training at ENS de Cachan.

Her research critically examines accounting's role in organizational transformation, financialization, and societal change. Key interests include risk management in banking, digitalization of retail, social economy organizations, and the political dimensions of management tools. She adopts a multidisciplinary approach spanning accounting, sociology, and political economy.

Analysis of her recent publications reveals consistent focus on financialization's impact across sectors—particularly how accounting tools mediate power in banking regulation (Basel Accords), retail digitalization (Amazon/Walmart/Carrefour), and family capital structures. Her work demonstrates increasing methodological sophistication in examining tool-mediated reflexivity and ethical fragmentation of value.

Baud actively contributes to academic discourse through editorial roles at Socio-Economic Review and Critical Perspectives on Accounting, promoting critical scholarship that challenges neoliberal orthodoxy in financial governance and organizational practice.