Gervais THENETView profile
Professor
Gervais THENET is a Full Professor at University of Rennes 1 (IGR-IAE Rennes). He serves as Director of Studies for performance management programs and Program Director for accounting/management tracks. Specializes in Management Control and Performance Measurement in service sectors Key methodologies: Data Envelopment Analysis (DEA) Research Focus examines value creation in service companies, emphasizing sector-specific management control systems. His work spans banking, healthcare, and higher education sectors, addressing resource allocation, cost distribution, and efficiency measurement. Recent Publications (2016-2025) demonstrate DEA methodology applications in Vietnamese universities (2015), microfinance institutions (2007-2016), and food retail cost distribution (2016). His 2025 study analyzes African commercial banks' profitability and risk factors. Supervision Experience includes 7 PhD students across topics like intangible capital measurement (2019), medical-social institution management (2013), and Burkinabé cross-cultural control systems (2010). Administrative Roles include IGR-IAE Rennes Board member (since 2005) and leadership in recruitment committees for academic positions.








