Professor of Management Control and Environmental Accounting; Membre du groupe de recherche Comptabilité, Contrôle & Pilotage de la Performance; ISSP Sustainability Associate, SASB FSA Level 1 graduate
Département Contrôle de Gestion, Comptabilité, Audit
Toulouse Business School
20 Boulevard Lascrosses
Delphine Gibassier is Professor of Management Accounting and Management Control at Toulouse Business School since September 2013. Her PhD at HEC Paris, entitled “Environmental Management Accounting Development: Institutionalization, Adoption and Practice” obtained the “Highly Commended Award of the 2014 Emerald/EFMD Outstanding Doctoral Research Award”. In 2016, she obtained the “Highly Commended Award of the 2016 Broadbent and Laughlin Emerging Scholar Award”.
Her main research interests are environmental management accounting, innovations in social and environmental accounting, and more specifically carbon accounting, water accounting and biodiversity accounting creation and practices. She also looks at the formation of new professions around environmental accounting and the new modes of reporting such as “integrated reporting”. She has published in Critical Perspectives on Accounting and Sustainability Accounting, Management and Policy Journal among others, as well as book chapters. She is editorial board member of Sustainability Accounting, Management and Policy Journal and guest editor of three special issues on environmental management accounting, carbon accounting and environmental accounting in the French context. Currently, she is working on a three-year project related to carbon accounting in SMEs, financed by the French Environmental Protection Agency (ADEME).
She has taught carbon accounting, environmental management accounting and integrated reporting since 2011. She is a former professional management accountant in multinationals (GE, Syngenta, Danone). She also participates in standardization work such as the competency matrix of the IIRC of the natural capital toolkit of the WBCSD.
- “Corporate water accounting, where do we stand? The international water accounting field and French organizations”, forthcoming Advances in Environmental Accounting & Management in 2017
- “From écobilan to LCA: the elite’s institutional work in the creation of an environmental management accounting tool”, forthcoming in Critical Perspectives on Accounting in 2016
- “Implementing an EMA innovation: the case of carbon accounting”, book chapter for EMAN book on Climate and Carbon Accounting, Springer, 2016
- “The corporate reporting landscape: a market for virtue or the virtue of marketization?”, Sustainability Accounting, Management and Policy Journal, Vol. 6 Iss: 4 , 2015
- “Carbon management accounting and reporting in practice: A case study on converging emergent approaches”, Sustainability Accounting, Management and Policy Journal, Vol. 6 Iss: 3, pp.340 – 365, 2015, with Stefan Schaltegger
- “Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review”, Meditari Accountancy Research, Vol. 21, No. 1, 4-31, 2013, with Stefan Schaltegger and Dimitar Zvezdov