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Diane-Laure Arjaliès

Associate Professor, Managerial Accounting and Control, General Management & Sustainability

David G. Burgoyne Faculty Fellowship

Diane-Laure Arjaliès

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  • Responsible Investment
  • Non-Financial Performance Measurement Systems

Research Publications

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I am an Associate Professor (with tenure) belonging to the ‘Sustainability,’ ‘Managerial Accounting and Control,’ and ‘General Management’ groups at the Ivey Business School – a cross-disciplinary appointment that reflects my research and teaching. I ambition to push the boundaries of knowledge and practice by investigating how fashioning new devices, and collective actions can help transform financial markets towards sustainability. Over the years, I have studied the emergence of responsible investing, impact assessment, integrated reporting, and alternative currencies. My work in this area has won me several academic, teaching, and professional prizes.

I founded and have led the Sustainable Finance Lab at the Centre for Building Sustainable Value. I am currently working on an extensive research program on conservation finance, aiming to channel capital towards protecting ecosystems, notably through conservation impact bonds. As an ethnographer, I enjoy doing field research and sharing my experience with students and practitioners. I published my work at the Oxford University Press, Chains of Finance: How Investment Management is Shaped, and in major academic journals across various disciplines.

During the Covid-19 pandemic, I initiated and led an interdisciplinary, multimedia, and multilingual project, Breaking Boundaries, to offer a lasting record of collective and individual experiences during the lockdown and its aftermath. This book contributes to establishing the accounting discipline’s role in recording critical moments in our global history.


  • HBA2: Corporations&Society – Sustainable Finance
  • HBA2: Assessing the Broader Impact of Business
  • MBA: Sustainable Finance – Building the Business of the 21st Century


  • PhD, ESSEC Business School & University Paris Ouest Nanterre la Defense
  • MBA & MSc in Management, ESSEC Business School
  • MPhil in Organizational Theory, University Paris Ouest Nanterre la Defense

Recent Refereed Articles

  • Friedland, R.; Arjalies, D-L., (Forthcoming), "Speaking for Human Being: Institutional Logics, Dragons, and the Supra-Human", Journal of Organizational Sociology
  • Arjalies, D-L.; Laurel, D.; Mottis, N., 2023, "Prison break from financialization: The case of the PRI Reporting and Assessment Framework", Accounting Auditing & Accountability Journal, March 36(2): 561 - 590.
  • Yu, H.; Bansal, P.; Arjalies, D-L., 2023, "International Business is Contributing to the Environmental Crisis", Journal of International Business Studies, January 54(6): 1151 - 1169.
  • Arjalies, D-L.; Chollet, P.; Crifo, P.; Mottis, N., 2023, "The Motivations and Practices of Impact Assessment in Socially Responsible Investing: The French Case and its Implications for the Accounting and Impact Investing Communities", Social and Environmental Accountability Journal, January 43(1): 1 - 29.
  • Arjalies, D-L., 2022, "What trees taught me about Covid-19: On relational accounting and other magic", Accounting, Auditing and Accountability Journal, February 35(2): 569 - 575.
  • Banerjee, B.; Arjalies, D-L., 2021, "Celebrating the end of enlightenment: Organization theory in the age of the Anthropocene and Gaia (and why neither is the solution to our ecological crisis)", Organization Theory, October 2(4): 1 - 24.
  • Alawattage, C.; Arjalies, D-L.; Barrett, M.; Bernard, J.; de Castro Casa Nova, S. P.; Cho, C. H.; Cooper, C.; Denedo, M.; D’Astros, C. D.; Evans, R., et al., 2021, "Opening accounting: a Manifesto", Accounting Forum, July 45(3): 227 - 246.
  • Friedland, R.; Arjalies, D-L., 2021, "Putting Things in Place – Institutional Objects and Institutional Logics", Research in the Sociology of Organizations, January 71: 45 - 86.
  • Arjalies, D-L.; Durand, R., 2019, "Product Categories as Judgment Devices: The Moral Awakening of the Investment Industry", Organization Science, September 30(5): 885 - 911.
  • Gibassier, D.; Rodrigue, M.; Arjalies, D-L., 2018, "'Integrated Reporting Is Like God: No One Has Met Him, but Everybody Talks About Him.' The Power of Myths in the Adoption of Management Innovations", Accounting, Auditing and Accountability Journal, July 31(5): 1349 - 1380.
  • Arjalies, D-L.; Bansal, P., 2018, "Beyond numbers: How investment managers accommodate societal issues in financial decisions", Organization Studies, June 39(5-6): 695 - 725.
  • Friedland, R.; Arjalies, D-L., 2017, "The Passion of Luc Boltanski: The Destiny of Love, Violence and Institution", Research in the Sociology of Organizations, June 52: 301 - 347.
  • Arjalies, D-L., 2014, "Challengers from within Economic Institutions: A Second-Class Social movement? A Response to Déjean, Giamporcaro, Gond, Leca and Penalva-Icher’s Comment on French SRI", Journal of Business Ethics, August 123(2): 257 - 262.
  • Arjalies, D-L.; Mundy, J., 2013, "The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective", Management Accounting Research, December 24(4): 284 - 300.
  • Arjalies, D-L.; Hobeika, S.; Ponssard, J. P.; Poret, S., 2013, "Le rôle de la labellisation dans la construction d’un marché: Le cas de l’ISR en France, [The role of labellisation in the design of a market: The case of SRI in France", Revue Francaise de Gestion, November 39(236): 93 - 107.

For more publications please see our Research Database

Honours & Awards

  • 2020 Best paper award in the category "Covid-19," XX USP International Conference in Accounting for "What trees taught me about Covid-19: On relational accounting and other magic," Accounting, Auditing & Accountability Journal, Forthcoming."
  • 2019 "Highly Commended" in the 2018 Mary Parker Follett Award competition (3 best papers published in the journal for the year) for "Integrated reporting, it's like God, no, one met him but everybody talks about him": The power of myths in the adoption of management innovations, Accounting, Auditing & Accountability Journal, 31, 5: 1349-1380 (with D. Gibassier and M. Rodrigue)
  • 2018 Best Paper Award, Established Scholar Category, CSEAR North America, for “Can Accounting Save Nature(s)? The Case of Endangered Species” (with D. Gibassier)
  • 2018 Most cited paper in Management Accounting Research since 2013 (extract from Scopus) for "The use of management control systems to formulate and implement CSR strategy: A levers of control perspective, Management Accounting Research, 24(4): 284-300" (with J. Mundy)
  • 2017 Best International Paper in Social Issues in Management, Academy of Management, nominated for the Carolyn Dexter Award (all academy award), for “Product Categories as Judgment Devices: The Moral Awakening of the Investment Industry”
  • 2016-now: Appointed by the French Ministry for Finance and Economy to the Scientific Committee of the “Socially Responsible Investment” (SRI) Label.
  • 2016-now: Board Member “Independent Expert” of the French Social Investment Forum.
  • 2012-now: Member and President of the jury of the academic prize of the FIR-PRI - Principles of Responsible Investment (UNEP Finance Initiative).
  • 2014 nominated for the Syntec management consulting best article award in the category “Management / Human Resources / Organization” for ‘Arjaliès, D-L., & Mundy J. (2013), The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective, Management Accounting Research, 24(4): 284-300’.
  • 2012 nominated for the Syntec management consulting best article award in the category “Management / Human Resources / Organization” for ‘Arjaliès, D-L., Goubet C. & Ponssard, J-P. (2011). Approches stratégiques des émissions CO2: Les cas de l’industrie cimentière et de l’industrie chimique, Revue Française de Gestion, 2011, 6(215): 123-146’. Translated in English in June 2013
  • 2011 Best Thesis Award European FIR-PRI (French Socially Responsible Investment Forum & Principles for Responsible Investment) €5,000
  • 2011 Highly Commendable dissertation in the EFMD Emerald 2011 Outstanding Doctoral Research Awards in the Interdisciplinary Accounting Research (category sponsored by the Accounting, Auditing & Accountability Journal).
  • 2011 Second prize in the European EDAMBA (European Doctoral Programmes Association in Management and Business Administration) Thesis Competition (€1,500). Others


  • 2006-2009 - RI Analyst, Macif Gestion (Asset Management Company), France.
  • 2004-2005 - Social Economy Operations Manager, Macif (Private Mutual Insurance), France.
  • 2003 - Deputy Project Manager, Companieros (Ethical Educational Programs), France.

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