Academic studies 2019

The ANC is particularly interested in developing academic studies on the following subjects:

  • Taxes
  • Accounting impacts of digital activities
  • Implementation study of IFRS 16
  • Methodology for impact studies
  • Neutrality in accounting
  • Impact investing

A call for academic projects was launched in Spring 2019. The selection committee met in July and have selected 5 projects.


  • Study on implementation of IFRS 16  – research team co-led by Eric Tort and François Lantin
  • Study on implementation of IFRS 16  – research team led by Mohamed Hamadi
  • Vers une nouvelle appréhension de la notion de neutralité en comptabilité : une réflexion nécessaire au développement d’une comptabilité dialogique  – research team led by Marie-Anne Verdier
  • Literature review on concept of neutrality in accounting  – research team led by Grégory Heem
  • Measurement and definition of the extra-financial impacts of investments : feedback on Impact Investing’s theories and practices and potential benefits from accounting – research team led by Alexandre Rambaud

FR Appel à projets