RC Members

Dr Philippe ZARLOWSKI
Professor
ESCP Europe (Paris, France) - Management Control Department

RESEARCH INTERESTS AND CURRENT RESEARCH

Management control, performance measurement and management systems, governance and accountability, with a focus in the public sector

Research projects in the medical sector:

  • Research projects on the use of dashboards in both private and public hospitals (with Emilie Bérard, Carole Bonnier, Isabelle Flachère and Olivier Saulpic)
  • Literature review on the introduction of medico economic issues in France since 2007 reform (with Corinne Grenier, Olivier Saulpic and  Annick Valette)
  • Analysis of the implementation of a new system (department P&L) in a Parisian public teaching hospital (with Olivier Saulpic)

Other research projects:

  • Re-examining the link between research, teaching and practice in the field of management control (with Olivier Saulpic)
  • How do actors appropriate new management control systems? A case study of the implementation of a new dashboard in a division of a public sector company (with Annick Ancelin-Bourguignon and Olivier Saulpic)

RESEARCH OUTPUTS INHEALTH-RELATED TOPICS

Book chapters

CREMIEUX F., SAULPIC O., ZARLOWSKI P., (2013), "Comment diffuser une logique médico-économique à l'hôpital ?" [How to disseminate a medical and economic logic in public hospitals? Propositions and analysis based on a case study], in NOBRE T. (ed.), L'innovation managériale à l'hôpital [Hospitals and management innovations], Dunod, pp 167-181, 15 p.

Published articles in peer-reviewed journals

CREMIEUX F., SAULPIC O., ZARLOWSKI P., (2012), "L'introduction de comptes de résultats de pôles dans un hôpital public : analyses et propositions à partir d'une étude de cas" [Implementing department profit and loss accounts in hospitals: Propositions and analysis based on a case study], Journal de Gestion et d'Economie Médicales, Vol. 30, n°7-8, pp 419-434, 16 p.

Conference proceedings

BERARD, E., FLACHÈRE, I., SAULPIC, O., ZARLOWSKI, P. (2015), "Les outils financiers dans les hôpitaux : penser leur déploiement au-delà de la dimension technique", Colloque Santé et Action sociale, Marseille

BERARD E., SAULPIC O., ZARLOWSKI P., (2014), "Organizing artifacts: accounting for the influence of valuation devices in the evolution of public organizations practice", 5th LAEMOS Colloquium,La Havana, Cuba, 2-5 April

BONNIER C., FLACHERE I., SAULPIC O., ZARLOWSKI P. (2013), "Le déploiement d'outils financiers dans le cadre de la cadre de la réforme du système de soins : conformité ou appropriation", Colloque international de la revue Politique et Management Publique, Paris, 25-26 octobre

BONNIER C., SAULPIC O., ZARLOWSKI P., (2013), "Un tableau de bord objet-frontière entre deux communautés : étude de cas d'une clinique", Actes du 34ème Congrès de l'Association Francophone de Comptabilité, 2013, May 30-31, Montréal, Canada

SAULPIC O., ZARLOWSKI P., (2012), "About the difficult introduction of management accounting systems in public health care organizations: Insights and interpretations from a case study", Proceedings of the 7th joint MCA MACORG Symposium, University of Roehampton, 2012, September 10-11, London

SAULPIC O., ZARLOWSKI P., (2012), "Accounting for profits and losses in health care: A case study of the introduction of income measures in a French public hospital", Proceedings of the 7th International Conference on Accounting Auditing and Management in Public sector reforms, European Institute for Advanced Studies in Management (EIASM), 2012, September 4-6, Milan, Italy

PhD Supervision

Supervision of Isabelle Flachère's doctoral dissertation: "Management accounting tools as mediators of organizational change: A case study of a public hospital in France" (3rd year)

Co-supervision (with O. Saulpic) of Emilie Bérard's doctoral dissertation: "The role of management devices in organizations: a sociomaterial approach. The case of management P&L and budgets in a (French) public hospital", successfully defended in August, 2013

EDUCATION

2011: HDR (French Qualification for Ph.D. Supervisor) - Université d'Orléans

1996: Doctorate in Management - Université Paris Dauphine

1990: Master of Science degree in economics - EHESS/ENSAE

1989: Master in management - ESCP Europe

PROFESSIONAL EXPERIENCE

Since 2008: Professor, Management Control Department - ESCP Europe (Paris, France)

1998-2008: Assistant (1998-2001) and associate (2001-2008) professor, Accounting and management control department - ESSEC . Head of the Accounting and management control department (2007-2008) ; Deputy dean of the faculty (2003-2005) ; Visiting scholar, SCANCOR research center, Stanford University, Stanford (2007) and Pompeu Fabra University, Barcelona, Spain (2005-2006)

1996-1998: Assistant professor  - Université de Tours

1994-1996: Research and teaching assistant - Université Paris Dauphine

1993-1994: Laureate of an "excellence" FNEGE doctoral scholarship

TEACHING

Management control, management accounting and public management in ESCP Europe Master in Management, Master in European Business and doctoral degrees as well as in Executive education programs

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