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-- Accounting and Management Control Department --

Hélène Löning



Hélène Löning 

Associate Professor

Tel: (33) 01 39 67 72 63

Fax: (33) 01 39 67 70 86



Mailing address:

Département Comptabilité-Contrôle

1, rue de la Libération

78350 Jouy-en-Josas



Download Löning's English CV

Personal site

Hec Research site






















Hélène Löning, Associate Professor in Management Accounting, received her Ph.D in Management from HEC in 1994. She visited several Universities for longer stays, including the London School of Economics and the Leventhal School of Accounting at the University of Southern California.
She is an ITP alumni and teaches Cost Concepts and Strategic Management  Accounting, as well as Management Control & Performance Management issues to a large range and variety of audiences, including undergraduate (MSc, junior & senior), graduate (MBA), Executive MBA, and various executive education programs (including Academic Direction of international program).
Her recent research interests and publications relate to:
  • Budgetary practices and uncertainty, or the use of budgets in perceived uncertainty contexts;
  • How national cultures impinge upon and are enacted by management control practices; issues of ethos and management accounting;
  • The relationship between (management) control and (organizational) learning;
  • The confusion between performance measurement and performance management; the drawback of the religion of performance;
  • Performance evaluation for marketing and sales.