{"id":3069,"date":"2026-02-10T07:47:56","date_gmt":"2026-02-10T06:47:56","guid":{"rendered":"https:\/\/test-cesmi.upf.pf\/?p=3069"},"modified":"2026-07-06T11:59:11","modified_gmt":"2026-07-06T09:59:11","slug":"herve-kohler","status":"publish","type":"post","link":"https:\/\/cesmi.upf.pf\/index.php\/2026\/02\/10\/herve-kohler\/","title":{"rendered":"Herv\u00e9 KOHLER"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3069\" class=\"elementor elementor-3069\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2551bb e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"c2551bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-328c881 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"328c881\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-12c1a4a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"12c1a4a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a45c73e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"a45c73e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3fc2c70 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"3fc2c70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a38c82 elementor-widget elementor-widget-heading\" data-id=\"1a38c82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Docteur<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3b14e3 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"b3b14e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b999a6 elementor-widget elementor-widget-heading\" data-id=\"2b999a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Herv\u00e9 KOHLER<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11227ea e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"11227ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cdb2082 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"cdb2082\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6883730 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6883730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-graduate\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M319.4 320.6L224 416l-95.4-95.4C57.1 323.7 0 382.2 0 454.4v9.6c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48v-9.6c0-72.2-57.1-130.7-128.6-133.8zM13.6 79.8l6.4 1.5v58.4c-7 4.2-12 11.5-12 20.3 0 8.4 4.6 15.4 11.1 19.7L3.5 242c-1.7 6.9 2.1 14 7.6 14h41.8c5.5 0 9.3-7.1 7.6-14l-15.6-62.3C51.4 175.4 56 168.4 56 160c0-8.8-5-16.1-12-20.3V87.1l66 15.9c-8.6 17.2-14 36.4-14 57 0 70.7 57.3 128 128 128s128-57.3 128-128c0-20.6-5.3-39.8-14-57l96.3-23.2c18.2-4.4 18.2-27.1 0-31.5l-190.4-46c-13-3.1-26.7-3.1-39.7 0L13.6 48.2c-18.1 4.4-18.1 27.2 0 31.6z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b9dc72 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"8b9dc72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0288c85 elementor-widget elementor-widget-text-editor\" data-id=\"0288c85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Maitre de conf\u00e9rences HDR, Directeur adjoint Laboratoire du GDI, Directeur adjoint d\u00e9partement droit \u00e9conomie gestion, Directeur PEPITE, Directeur du Master Comptabilit\u00e9 Contr\u00f4le Audit, Responsable p\u00e9dagogique L3 Economie Gestion<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f7cdb2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"1f7cdb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8954cda e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"8954cda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89a12d2 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"89a12d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b650bba e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"b650bba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe5094 elementor-widget elementor-widget-text-editor\" data-id=\"4fe5094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"s8\">(+689) 40 86 64 31<\/span><span class=\"s7\">\u00a0<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c663a8 e-con-full e-flex wpr-particle-no 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26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f69637d e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"f69637d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8febfa3 elementor-widget elementor-widget-text-editor\" data-id=\"8febfa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>herve.kohler@upf.pf<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de15a06 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"de15a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6d4a386 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"6d4a386\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b7ef86 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3b7ef86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-478c1ef e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"478c1ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab9eea elementor-widget elementor-widget-text-editor\" data-id=\"5ab9eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Campus d&rsquo;Outumaoro &#8211; Punaauia<\/strong><br \/><strong>B.P. 6570 &#8211; 98702 Faa&rsquo;a &#8211; Tahiti<\/strong><br \/><strong>Polyn\u00e9sie fran\u00e7aise<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-330d826 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"330d826\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2159d6 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"b2159d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;horizontal_scroll&quot;:&quot;enable&quot;,&quot;tabs_justify_horizontal&quot;:&quot;center&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"186735062\" aria-label=\"Onglets. Ouvrez des \u00e9l\u00e9ments avec Entrer ou Espace, fermez-les avec Echape et naviguez \u00e0 l&#039;aide des touches fl\u00e9ch\u00e9es.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1867350621\" data-tab-title-id=\"e-n-tab-title-1867350621\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1867350621\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\u00c0 propos\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1867350622\" data-tab-title-id=\"e-n-tab-title-1867350622\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1867350622\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPublications\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1867350623\" data-tab-title-id=\"e-n-tab-title-1867350623\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1867350623\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tProjets\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1867350621\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1867350621\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-57caf54 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"57caf54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb7487 elementor-widget elementor-widget-n-accordion\" data-id=\"8fb7487\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1500\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1500\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Bio <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1500\" class=\"elementor-element elementor-element-aa96127 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"aa96127\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1500\" class=\"elementor-element elementor-element-dbe83fb e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"dbe83fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-272e6c1 elementor-widget elementor-widget-text-editor\" data-id=\"272e6c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"s6\"><strong><span class=\"s3\">Herv\u00e9 Kohler<\/span><\/strong>\u00a0est ma\u00eetre de conf\u00e9rences habilit\u00e9 \u00e0 diriger des recherches (HDR) en sciences de gestion et du management \u00e0 l\u2019Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Ses travaux portent sur les processus de r\u00e9gulation, de gouvernance et de production des normes dans les organisations, avec un int\u00e9r\u00eat particulier pour les dispositifs d\u2019expertise et les dynamiques institutionnelles \u00e0 l\u2019\u0153uvre dans les espaces transnationaux. Ses recherches s\u2019inscrivent dans une perspective organisationnelle et institutionnelle de la r\u00e9gulation \u00e9conomique, en analysant la mani\u00e8re dont les r\u00e8gles, standards et dispositifs de gestion sont \u00e9labor\u00e9s, interpr\u00e9t\u00e9s et mis en \u0153uvre par diff\u00e9rents acteurs organisationnels. Ses travaux ont \u00e9t\u00e9 publi\u00e9s dans plusieurs revues acad\u00e9miques internationales et francophones en comptabilit\u00e9 et management.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1501\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1501\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Dipl\u00f4mes <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1501\" class=\"elementor-element elementor-element-e5e6f06 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"e5e6f06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1501\" class=\"elementor-element elementor-element-e9d55b7 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"e9d55b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4c2e01 elementor-widget elementor-widget-text-editor\" data-id=\"a4c2e01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><span class=\"s15\">Habilitation \u00e0 diriger des recherches (HDR)<\/span><span class=\"s16\">\u00a0<\/span><\/strong><span class=\"s16\">en sciences de gestion et du management,<\/span><span class=\"s16\">\u00a0<\/span><span class=\"s15\">Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise<\/span><span class=\"s16\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14c53bc elementor-widget elementor-widget-text-editor\" data-id=\"14c53bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><span class=\"s15\">Doctorat en sciences de gestion<\/span><\/strong><span class=\"s16\">\u00a0<\/span><span class=\"s16\">\u2013 IAE de Paris, Universit\u00e9 Paris 1 Panth\u00e9on-Sorbonne. Th\u00e8se dirig\u00e9e par la Professeure Christine Pochet, consacr\u00e9e au r\u00f4le des r\u00e9gulateurs dans la construction sociale de la conformit\u00e9 aux normes IFRS. Laur\u00e9at du<\/span><span class=\"s16\">\u00a0<\/span><strong><span class=\"s15\">prix de th\u00e8se Jean-Bertrand Nogaro<\/span><\/strong><span class=\"s16\">\u00a0<\/span><span class=\"s16\">(Chancellerie des Universit\u00e9s de Paris, sciences financi\u00e8res et \u00e9conomie politique).<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53caa04 elementor-widget elementor-widget-text-editor\" data-id=\"53caa04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><span class=\"s15\">Dipl\u00f4me d\u2019Expertise Comptable (DEC)<\/span><\/strong><span class=\"s16\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e204658 elementor-widget elementor-widget-text-editor\" data-id=\"e204658\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><span class=\"s15\">Master Recherche Comptabilit\u00e9, Audit et Contr\u00f4le<\/span><\/strong><span class=\"s16\">\u00a0<\/span><span class=\"s16\">\u2013 Universit\u00e9 Paris Dauphine (mention bien), co-habilit\u00e9 avec l\u2019\u00c9cole Normale Sup\u00e9rieure de Cachan.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6850300 elementor-widget elementor-widget-text-editor\" data-id=\"6850300\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><span class=\"s15\">Programme Grande \u00c9cole<\/span><\/strong><span class=\"s16\">\u00a0<\/span><span class=\"s16\">\u2013 Grenoble \u00c9cole de Management.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1502\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1502\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Langues <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1502\" class=\"elementor-element elementor-element-ac4b976 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"ac4b976\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1502\" class=\"elementor-element elementor-element-6c5d7cd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"6c5d7cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4d2e0c elementor-widget elementor-widget-text-editor\" data-id=\"f4d2e0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Anglais et Allemand<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1503\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1503\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Sp\u00e9cialit\u00e9s <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1503\" class=\"elementor-element elementor-element-8791231 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"8791231\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1503\" class=\"elementor-element elementor-element-64c7a04 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"64c7a04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbb89e3 elementor-widget elementor-widget-text-editor\" data-id=\"cbb89e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"s19\"><span class=\"s18\"><span class=\"s16\">R\u00e9gulation \u00e9conomique et gouvernance des organisations<\/span> <\/span><\/li><li class=\"s19\"><span class=\"s16\">R\u00e9gulation comptable et financi\u00e8re internationale<\/span><\/li><li class=\"s19\"><span class=\"s16\">Normes, expertise et processus de standardisation<\/span><\/li><li class=\"s19\">Gouvernance des professions et des organisations professionnelles<\/li><li class=\"s19\">Dynamiques institutionnelles et r\u00e9gulation transnationale<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1867350622\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1867350622\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-f478613 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"f478613\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-402a83c elementor-widget elementor-widget-n-accordion\" data-id=\"402a83c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6720\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-6720\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Articles dans des revues scientifiques <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6720\" class=\"elementor-element elementor-element-0635807 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"0635807\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6720\" class=\"elementor-element elementor-element-0e5d3aa e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"0e5d3aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0510d6 elementor-widget elementor-widget-text-editor\" data-id=\"b0510d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><strong>2026<\/strong> \u00ab <i>Navigating Global\u2013Local Epistemic Tensions: How a Big Four Shapes its IASB Comment Letters \u00bb<\/i><b><i> <\/i><\/b>avec Marion Brivot (Universit\u00e9 Laval, Ville de Qu\u00e9bec) et Anne Le Manh (ESCP). <b>Accounting Auditing and Accountability Journal, <\/b>Volume 39, February<\/p><p class=\"p1\"><strong>2026<\/strong>, No. 1 pp. 64\u201388<b><span class=\"Apple-converted-space\">\u00a0 <\/span><\/b>(revue class\u00e9e FNEGE\u00a0: 2)<\/p><p class=\"p1\"><strong>2021<\/strong> \u00ab\u00a0<i>Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm<\/i>\u00a0\u00bb avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec) Revue\u00a0: <b>Accounting Organizations and Society<\/b>, Volume 95, November 2021, 101277 (revue class\u00e9e CNRS 2020 : 1, FNEGE 2022: 1*, HCERES 2019 : A)<\/p><p class=\"p1\"><strong>2021<\/strong> \u00ab\u00a0<i>Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry<\/i>\u00a0\u00bb avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP), Revue\u00a0: <b>Accounting Organizations and Society<\/b>, Volume 91, May 2021, 101227 (revue class\u00e9e CNRS 2020 : 1, FNEGE 2022: 1*, HCERES 2019 : A)<\/p><p class=\"p1\"><strong>2018<\/strong> \u00ab\u00a0<i>Une analyse de la participation de l&rsquo;industrie des t\u00e9l\u00e9communications au \u00ab due process \u00bb de l\u2019IASB \u00e0 l&rsquo;aune de la th\u00e9orie de la traduction\u00a0<\/i>\u00bb avec Anne Le Manh (ESCP), Revue\u00a0: <b>Comptabilit\u00e9 Contr\u00f4le Audit<\/b>, Tome 24, Volume 1, Avril 2018, p. 43 \u00e0 79 (revue class\u00e9e CNRS 2020 : 2, FNEGE 2022: 2, HCERES 2019 : A)<\/p><p class=\"p1\">2014 <i>\u00ab Une question de normalisation internationale : la d\u00e9pr\u00e9ciation des instruments de capitaux propres \u00bb<\/i>, avec St\u00e9phane Lefrancq (CNAM), <b>Revue Fran\u00e7aise de Comptabilit\u00e9<\/b>, n\u00b0478, juillet-ao\u00fbt 2014<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6721\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6721\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Chapitres d\u2019ouvrages <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6721\" class=\"elementor-element elementor-element-9cd45c2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"9cd45c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6721\" class=\"elementor-element elementor-element-dabb9ce e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"dabb9ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9044859 elementor-widget elementor-widget-text-editor\" data-id=\"9044859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><strong>2024<\/strong> \u00ab L\u2019implication de l\u2019industrie des t\u00e9l\u00e9communications dans l\u2019\u00e9laboration de la norme IFRS 15 \u00bb avec Anne Le Manh (ESCP), in Chambost Isabelle et Lefrancq St\u00e9phane (dir.), Comptabilit\u00e9 Internationale, Entreprise et Soci\u00e9t\u00e9 Paris, Editions Ellipses, 2024, p. 69-91 ouvrage labellis\u00e9 par la FNEGE.<\/p><p class=\"p1\"><strong>2019<\/strong> \u00ab Une analyse de la participation de l&rsquo;industrie des t\u00e9l\u00e9communications au \u00ab due process \u00bb de l\u2019IASB \u00e0 l&rsquo;aune de la th\u00e9orie de la traduction \u00bb avec Anne Le Manh (ESCP), in Rouba Chantiri et Bernard Colasse (dir.), Normaliser la comptabilit\u00e9 des entreprises: Enjeux socio-organisationnels et jeux d&rsquo;acteurs, Paris, Editions EMS, 2019, p. 297-346.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6722\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6722\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Monographie d\u2019ouvrages Coordination d\u2019ouvrages et\/ou num\u00e9ros sp\u00e9ciaux <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6722\" class=\"elementor-element elementor-element-63672e2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"63672e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1867350623\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1867350623\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-eb737d5 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"eb737d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b703397 elementor-widget elementor-widget-n-accordion\" data-id=\"b703397\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1910\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1910\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> DEMO-DIAL Rurutu <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1910\" class=\"elementor-element elementor-element-755a362 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"755a362\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1910\" class=\"elementor-element elementor-element-1d0ee13 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"1d0ee13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0fc862 elementor-widget elementor-widget-text-editor\" data-id=\"d0fc862\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le projet \u00e9tudie la dialyse comme r\u00e9v\u00e9lateur du lien entre acc\u00e8s aux soins sp\u00e9cialis\u00e9s et trajectoires d\u00e9mographiques. \u00c0 Rurutu, l\u2019absence d\u2019une offre de dialyse peut conduire \u00e0 des d\u00e9placements durables vers Tahiti et fragiliser le maintien des familles dans l\u2019\u00eele. Le projet combine \u00e9tude de cas, entretiens multi-acteurs, analyse de parcours de patients et discussion de sc\u00e9narios d\u2019organisation territoriale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Docteur Maitre de conf\u00e9rences HDR, Directeur adjoint Laboratoire du GDI, Directeur adjoint d\u00e9partement droit \u00e9conomie gestion, Directeur PEPITE, Directeur du Master Comptabilit\u00e9 Contr\u00f4le Audit, Responsable p\u00e9dagogique L3 Economie Gestion (+689) 40 86 64 31\u00a0 herve.kohler@upf.pf Campus d&rsquo;Outumaoro &#8211; PunaauiaB.P. 6570 &#8211; 98702 Faa&rsquo;a &#8211; TahitiPolyn\u00e9sie fran\u00e7aise \u00c0 propos Publications Projets Bio Herv\u00e9 Kohler\u00a0est ma\u00eetre de conf\u00e9rences habilit\u00e9 \u00e0 diriger des recherches (HDR) en sciences de gestion et du management \u00e0 l\u2019Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Ses travaux portent sur les processus de r\u00e9gulation, de gouvernance et de production des normes dans les organisations, avec un int\u00e9r\u00eat particulier pour les dispositifs d\u2019expertise et les dynamiques institutionnelles \u00e0 l\u2019\u0153uvre dans les espaces transnationaux. Ses recherches s\u2019inscrivent dans une perspective organisationnelle et institutionnelle de la r\u00e9gulation \u00e9conomique, en analysant la mani\u00e8re dont les r\u00e8gles, standards et dispositifs de gestion sont \u00e9labor\u00e9s, interpr\u00e9t\u00e9s et mis en \u0153uvre par diff\u00e9rents acteurs organisationnels. Ses travaux ont \u00e9t\u00e9 publi\u00e9s dans plusieurs revues acad\u00e9miques internationales et francophones en comptabilit\u00e9 et management. Dipl\u00f4mes Habilitation \u00e0 diriger des recherches (HDR)\u00a0en sciences de gestion et du management,\u00a0Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Doctorat en sciences de gestion\u00a0\u2013 IAE de Paris, Universit\u00e9 Paris 1 Panth\u00e9on-Sorbonne. Th\u00e8se dirig\u00e9e par la Professeure Christine Pochet, consacr\u00e9e au r\u00f4le des r\u00e9gulateurs dans la construction sociale de la conformit\u00e9 aux normes IFRS. Laur\u00e9at du\u00a0prix de th\u00e8se Jean-Bertrand Nogaro\u00a0(Chancellerie des Universit\u00e9s de Paris, sciences financi\u00e8res et \u00e9conomie politique). Dipl\u00f4me d\u2019Expertise Comptable (DEC). Master Recherche Comptabilit\u00e9, Audit et Contr\u00f4le\u00a0\u2013 Universit\u00e9 Paris Dauphine (mention bien), co-habilit\u00e9 avec l\u2019\u00c9cole Normale Sup\u00e9rieure de Cachan. Programme Grande \u00c9cole\u00a0\u2013 Grenoble \u00c9cole de Management. Langues Anglais et Allemand Sp\u00e9cialit\u00e9s R\u00e9gulation \u00e9conomique et gouvernance des organisations R\u00e9gulation comptable et financi\u00e8re internationale Normes, expertise et processus de standardisation Gouvernance des professions et des organisations professionnelles Dynamiques institutionnelles et r\u00e9gulation transnationale Articles dans des revues scientifiques 2026 \u00ab Navigating Global\u2013Local Epistemic Tensions: How a Big Four Shapes its IASB Comment Letters \u00bb avec Marion Brivot (Universit\u00e9 Laval, Ville de Qu\u00e9bec) et Anne Le Manh (ESCP). Accounting Auditing and Accountability Journal, Volume 39, February 2026, No. 1 pp. 64\u201388\u00a0 (revue class\u00e9e FNEGE\u00a0: 2) 2021 \u00ab\u00a0Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm\u00a0\u00bb avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec) Revue\u00a0: Accounting Organizations and Society, Volume 95, November 2021, 101277 (revue class\u00e9e CNRS 2020 : 1, FNEGE 2022: 1*, HCERES 2019 : A) 2021 \u00ab\u00a0Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry\u00a0\u00bb avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP), Revue\u00a0: Accounting Organizations and Society, Volume 91, May 2021, 101227 (revue class\u00e9e CNRS 2020 : 1, FNEGE 2022: 1*, HCERES 2019 : A) 2018 \u00ab\u00a0Une analyse de la participation de l&rsquo;industrie des t\u00e9l\u00e9communications au \u00ab due process \u00bb de l\u2019IASB \u00e0 l&rsquo;aune de la th\u00e9orie de la traduction\u00a0\u00bb avec Anne Le Manh (ESCP), Revue\u00a0: Comptabilit\u00e9 Contr\u00f4le Audit, Tome 24, Volume 1, Avril 2018, p. 43 \u00e0 79 (revue class\u00e9e CNRS 2020 : 2, FNEGE 2022: 2, HCERES 2019 : A) 2014 \u00ab Une question de normalisation internationale : la d\u00e9pr\u00e9ciation des instruments de capitaux propres \u00bb, avec St\u00e9phane Lefrancq (CNAM), Revue Fran\u00e7aise de Comptabilit\u00e9, n\u00b0478, juillet-ao\u00fbt 2014 Chapitres d\u2019ouvrages 2024 \u00ab L\u2019implication de l\u2019industrie des t\u00e9l\u00e9communications dans l\u2019\u00e9laboration de la norme IFRS 15 \u00bb avec Anne Le Manh (ESCP), in Chambost Isabelle et Lefrancq St\u00e9phane (dir.), Comptabilit\u00e9 Internationale, Entreprise et Soci\u00e9t\u00e9 Paris, Editions Ellipses, 2024, p. 69-91 ouvrage labellis\u00e9 par la FNEGE. 2019 \u00ab Une analyse de la participation de l&rsquo;industrie des t\u00e9l\u00e9communications au \u00ab due process \u00bb de l\u2019IASB \u00e0 l&rsquo;aune de la th\u00e9orie de la traduction \u00bb avec Anne Le Manh (ESCP), in Rouba Chantiri et Bernard Colasse (dir.), Normaliser la comptabilit\u00e9 des entreprises: Enjeux socio-organisationnels et jeux d&rsquo;acteurs, Paris, Editions EMS, 2019, p. 297-346. Monographie d\u2019ouvrages Coordination d\u2019ouvrages et\/ou num\u00e9ros sp\u00e9ciaux DEMO-DIAL Rurutu Le projet \u00e9tudie la dialyse comme r\u00e9v\u00e9lateur du lien entre acc\u00e8s aux soins sp\u00e9cialis\u00e9s et trajectoires d\u00e9mographiques. \u00c0 Rurutu, l\u2019absence d\u2019une offre de dialyse peut conduire \u00e0 des d\u00e9placements durables vers Tahiti et fragiliser le maintien des familles dans l\u2019\u00eele. Le projet combine \u00e9tude de cas, entretiens multi-acteurs, analyse de parcours de patients et discussion de sc\u00e9narios d\u2019organisation territoriale. Bio Herv\u00e9 Kohler\u00a0est ma\u00eetre de conf\u00e9rences habilit\u00e9 \u00e0 diriger des recherches (HDR) en sciences de gestion et du management \u00e0 l\u2019Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Ses travaux portent sur les processus de r\u00e9gulation, de gouvernance et de production des normes dans les organisations, avec un int\u00e9r\u00eat particulier pour les dispositifs d\u2019expertise et les dynamiques institutionnelles \u00e0 l\u2019\u0153uvre dans les espaces transnationaux. Ses recherches s\u2019inscrivent dans une perspective organisationnelle et institutionnelle de la r\u00e9gulation \u00e9conomique, en analysant la mani\u00e8re dont les r\u00e8gles, standards et dispositifs de gestion sont \u00e9labor\u00e9s, interpr\u00e9t\u00e9s et mis en \u0153uvre par diff\u00e9rents acteurs organisationnels. Ses travaux ont \u00e9t\u00e9 publi\u00e9s dans plusieurs revues acad\u00e9miques internationales et francophones en comptabilit\u00e9 et management. Dipl\u00f4mes Habilitation \u00e0 diriger des recherches (HDR)\u00a0en sciences de gestion et du management,\u00a0Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Doctorat en sciences de gestion\u00a0\u2013 IAE de Paris, Universit\u00e9 Paris 1 Panth\u00e9on-Sorbonne. Th\u00e8se dirig\u00e9e par la Professeure Christine Pochet, consacr\u00e9e au r\u00f4le des r\u00e9gulateurs dans la construction sociale de la conformit\u00e9 aux normes IFRS. Laur\u00e9at du\u00a0prix de th\u00e8se Jean-Bertrand Nogaro\u00a0(Chancellerie des Universit\u00e9s de Paris, sciences financi\u00e8res et \u00e9conomie politique). Dipl\u00f4me d\u2019Expertise Comptable (DEC). Master Recherche Comptabilit\u00e9, Audit et Contr\u00f4le\u00a0\u2013 Universit\u00e9 Paris Dauphine (mention bien), co-habilit\u00e9 avec l\u2019\u00c9cole Normale Sup\u00e9rieure de Cachan. Programme Grande \u00c9cole\u00a0\u2013 Grenoble \u00c9cole de Management. Langues Anglais et Allemand Sp\u00e9cialit\u00e9s R\u00e9gulation \u00e9conomique et gouvernance des organisations R\u00e9gulation comptable et financi\u00e8re internationale Normes, expertise et processus de standardisation Gouvernance des professions et des organisations professionnelles Dynamiques institutionnelles et r\u00e9gulation transnationale Herv\u00e9 Kohler\u00a0est ma\u00eetre de conf\u00e9rences habilit\u00e9 \u00e0 diriger des recherches (HDR) en sciences de gestion et du management \u00e0 l\u2019Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Ses travaux portent sur les processus de r\u00e9gulation, de gouvernance et de production des normes dans les organisations, avec un int\u00e9r\u00eat particulier pour les dispositifs d\u2019expertise et les dynamiques institutionnelles \u00e0 l\u2019\u0153uvre<\/p>\n","protected":false},"author":2,"featured_media":4019,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,27],"tags":[],"class_list":["post-3069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chercheurs","category-chercheurs-associes"],"blocksy_meta":{"has_hero_section":"default","styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6},"disable_related_posts":"no","disable_subscribe_form":"no","disable_author_box":"no"},"acf":[],"_links":{"self":[{"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/posts\/3069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/comments?post=3069"}],"version-history":[{"count":59,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/posts\/3069\/revisions"}],"predecessor-version":[{"id":5279,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/posts\/3069\/revisions\/5279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/media\/4019"}],"wp:attachment":[{"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/media?parent=3069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/categories?post=3069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cesmi.upf.pf\/index.php\/wp-json\/wp\/v2\/tags?post=3069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}