DRM
Baud Céline
Associate Professor
Biography
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.
Publications
Articles
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