معرفی
ALCOUFFE Simon is a Professor at the Management Control, Accounting and Auditing department of Toulouse Business School. His research focuses on management accounting innovations, environmental sustainability, and the interplay between corporate governance and accounting practices. He explores topics such as carbon accounting, cost behavior dynamics, and the adoption of environmental management tools in SMEs.
Key research areas include:
- Environmental Management Accounting (EMA) and its role in sustainability
- Diffusion of management accounting innovations (e.g., Activity-Based Costing)
- Innovation dynamics in accounting systems and control mechanisms
- Global performance measurement and oversight mechanisms in start-ups and SMEs
His publications analyze how organizations balance financial and non-financial metrics, particularly in the context of environmental governance and international sustainability frameworks. Recent work highlights tensions between corporate reporting standards and practical implementation challenges.
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