Pierre-laurent Bescos
Professor
Accounting, Law, Finance and Economics Department
EDHEC Business School
France
Biography
Professor Bescos has been a member of EDHEC since September 1999. His primary research interest lies in Performance evaluation and measurement systems (ABC/ABM, Balanced Scorecard, Target Costing, Management Control and Management Accounting). His work in the area of performance evaluation and measurement systems has focused on establishing relationships between financial indicators and non-financial indicators for the purposes of improving performance in organizations. He has lectured widely and written several articles focusing on this area. His current work extends his research to the domain of intangible assets. He has been actively involved in consulting to both public and private organisations.
Research Interest
Accounting, Financial Analysis, Business Administration, Management Control
Publications
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Les tableaux de gestion du C.N.C. : un nouvel outil de diagnostic pour les P.M.E. ? REVUE FRANCAISE DE COMPTABILITE, n° 226, septembre 1991, p. 41/46.
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Les facteurs de réussite dans le redressement de P.M.I. en difficulté REVUE FRANÇAISE DE GESTION, n° 74, juin/juillet/août 1989, p. 55/67.
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L’utilisation de l’ABC/ABM dans les pays en développement : Le cas du Maroc, Karim CHARAF et Pierre-Laurent BESCOS, revue ECHANGES – (DFCG – revue professionnelle), novembre 2010.
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Characteristics of Performance Measures for External Reporting (with Eric Cauvin, Christel Decock and Anders Westlund) Total Quality Management & Business Excellence review, 2007, p. 1055-1074.
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Activity Based Costing in France With Carla Mendoza Management Accounting review (IMA, USA), n° 10, vol. LXXVI, April 1995, pp. 33-41.
