Matthieu BELAROUCI

Matthieu BELAROUCI serves as an Associate Professor in the Finance department at University of Rennes 1, France. He holds the position of Director of Studies for both Master 1 and Master 2 MBA in International Management programs.

His research focuses on the evaluation and deconstruction of operational performance using benchmarking methods, particularly the Data Envelopment Analysis (DEA) approach. BELAROUCI investigates how these methods can explain value creation processes and serve as complements to traditional accounting information, especially when accounting data is compromised by operational shocks. His work demonstrates that productivity indicators derived from DEA provide valuable insights into shareholder value creation, with effects varying based on whether productivity changes stem from operational conditions or firm-specific decisions.

Currently, his research is evolving toward examining value creation from a partnership perspective, exploring how evaluation tools can simultaneously account for productive performance and value transfers between stakeholders using surplus accounts. This approach connects performance evaluation systems with accounting frameworks. His methodology encompasses a diverse range of quantitative techniques including DEA, econometrics, stochastic frontiers, and index theory.

BELAROUCI's work bridges theoretical finance concepts with practical business applications, particularly in international management education through his leadership of MBA programs. His research has significant implications for corporate valuation, performance measurement, and strategic decision-making in complex business environments.