Baud Céline - CV


Baud Céline

Associate Professor


A graduate of ESCP-EAP and former student of the ENS de Cachan, Céline Baud completed her thesis at HEC-Paris. After spending six years at the Accounting School of Laval University (Quebec), she joined the DRM-MOST team in Dauphine in 2019. Her work focuses on the diversity of management modes and tools in organizations.

She has been particularly interested in risk management methods in the banking sector, changes in the retail sector, social and solidarity economy organizations and, more generally, the role played by accounting and its tools in the transformations of organizations, the economy and society.

With a critical and multidisciplinary approach, she actively participates in the editorial boards of the Socio-Economic Review and Critical Perspectives on Accounting.



Baud C., Lallemand-Stempak N. (2024), Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management, Accounting, Organizations and Society, vol. 112, p. 101533

Durand C., Baud C. (2023), Profit-making, costs, and investments in the digitalization of retailing—The uneven trajectories of Carrefour, Amazon and Walmart (1995–2019), Competition and Change

Baud C., Brivot M., Himick D. (2021), Accounting Ethics and the Fragmentation of Value, Journal of Business Ethics, vol. 168, n°2, p. 373-387

Baud C., Chiapello E. (2017), Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords, Critical Perspectives on Accounting, vol. 46, p. 3-23

Baud C., Chiapello E. (2015), Comment les firmes se financiarisent : le rôle de la réglementation et des instruments de gestion., Revue française de sociologie, vol. 56, n°3, p. 439-468

Baud C., Durand C. (2012), Financialization, globalization and the making of profits by leading retailers, Socio-Economic Review, vol. 10, n°2, p. 241-266

Chapitres d'ouvrage

Baud C., Brivot M. (2023), Contrôle et gestion des risques, in Claire Dambrin et Damien Mourey, Les grands courants en contrôle de gestion - Approches organisationnelles et sociétales du contrôle, Colombelles (Calvados): EMS - Editions Management et Sociétés, p. 263-280

Baud C. (2016), Financiarisation et conventions de financement, in Hanin, Frédéric, La Caisse de dépôt et placement du Québec à l’épreuve de la financiarisation, Québec: Presses de l'Université de Laval, p. 23-44

Baud C. (2013), L'extension du capitalisme financier par les instruments : la réforme de la réglementation de Bâle sur le risque de crédit, in Chiapello, Eve ; Gilbert, Patrick, Sociologie des outils de gestion, Introduction à l'analyse sociale de l'instrumentation de gestio,, Paris: La Découverte, p. 219-240

Comptes-rendus d'ouvrages

Brivot M., Baud C. (2018), The Social Function of Accounts, Reforming Accounting to Serve Mankind, Social and Environmental Accountability Journal, vol. 38, n°2, p. 151-154

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