معرفی
Isabelle LACOMBE is an Associate Professor of Finance and Management Control at EM Normandie since 2016, affiliated with the Law, finance & control department. She holds a PhD in Management Sciences from Université de Paris-Est (1997), focusing on Activity-Based Costing (ABC/ABM) challenges in multinational service sectors. Her research interests center on financial management of IT departments (DSI) in digital contexts, cost modeling, and sustainability’s impact on corporate value.
Professional Background: Before academia, she spent 23 years in consulting and management roles at global firms like Deloitte, BearingPoint, Hewlett-Packard, and Tetra Laval, specializing in financial performance management and internal control.
Research Focus: Her work addresses digital transformation’s financial implications, including cloud computing costs, shadow IT risks, and environmental performance’s role in firm value. She also explores public-sector governance challenges and cross-country cost behaviors.
Key Contributions: Recent studies include the moderating effects of environmental performance on sustainability assurance, Bitcoin Green’s user perception, and digital business strategy maturity’s global impact. Her work spans journals like International Journal of Innovation Science and Sustainability Accounting, Management and Policy Journal.
