Claire-France
Picard
Ph. D., CPA auditrice
Full Professor
School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Local 2652
Fields of Interest and Research
- Accounting
- Business ethics
Education
- Philosophiae Doctor, Business Administration (Accounting) (Ph. D.), Laval University
- Specialized Graduate Diploma in Public Accounting (DESS), HEC Montreal
- Bachelor of Business Administration, Accounting (B.B.A.), Laval University
Publications
Articles
- Henri, J.-F., & Picard, C.-F. (2026). Courage in the boardroom: Ambiguous but no mirage. Corporate Governance: An International Review.
- Courtois, C., Picard, C.-F., & Gendron, Y. (2025). Spotlight on identity construction among professionals transitioning to an emerging occupation. Journal of Professions and Organization, 12(1), joae016. DOI : 10.1093/jpo/joae016
- Picard, C.-F., Courtois, C., Durocher, S., & Malo, A. (2025). Secret professional deviance: the case of the independence rule. Accounting, Auditing & Accountability Journal, 38(2), 617-642. DOI : 10.1108/AAAJ-10-2022-6091
- Picard, C.-F., & Rodrigue, M. (2025). ‘We Can Help!’ Stories of professional accountants’ quest for social worth. European Accounting Review, 34(4), 1717-1747. DOI : 10.1080/09638180.2024.2413002
- Durocher, S., Picard, C.-F., & Dugal, L. (2024). Auditors’ sensemaking of other comprehensive income through metaphors. Accounting, Auditing & Accountability Journal, 37(3), 743-763. DOI : 10.1108/AAAJ-11-2022-6152
- Durocher, S., Picard, C.-F., & Dugal, L. (2024). Giving sense to and making sense of OCI: When each component makes sense, but the whole does not. Critical Perspectives on Accounting, 99, 102717. DOI : 10.1016/j.cpa.2024.102717
- Rodrigue, M., & Picard, C.-F. (2023). Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers. European Accounting Review, 32(5), 1217-1245. DOI : 10.1080/09638180.2022.2052921
- Picard, C.-F., & Courtois, C. (2023). Experiential simulations of ethical dilemmas in accounting: Overcoming challenges to stimulate ethical thinking. Journal of Business Ethics Education, 20, 163-194. DOI : 10.5840/jbee20232010
- Picard, C.-F., Durocher, S., & Gendron, Y. (2021). Office Design, Neoliberal Governmentality and Professional Service Firms. Organization Studies, 42(5), 739-759. DOI : 10.1177/0170840620964072
- Journeault, M., Levant, Y., & Picard, C.-F. (2021). Sustainability performance reporting: A technocratic shadowing and silencing. Critical Perspectives on Accounting, 74, 102145. DOI : 10.1016/j.cpa.2019.102145
- Picard, C.-F., Durocher, S., & Gendron, Y. (2020). Office design processes, strategizing and time intermingling: an agenda to shape spaces and minds in public accounting firms. Accounting, Auditing & Accountability Journal, 33(5), 1143-1167. DOI : 10.1108/AAAJ-03-2019-3931
- Picard, C.-F., Durocher, S., & Gendron, Y. (2019). Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes. European Accounting Review, 28(4), 737-765. DOI : 10.1080/09638180.2018.1535323
- Picard, C.-F., Durocher, S., & Gendron, Y. (2018). The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory, 37(1), 191-213. DOI : 10.2308/ajpt-51752
- Durocher, S., Gendron, Y., & Picard, C.-F. (2016). Waves of Global standardization: Small practitioners’ resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory, 35(1), 65-88. DOI : 10.2308/ajpt-51303
- Picard, C.-F. (2016). The marketization of accountancy. Critical Perspectives on Accounting, 34, 79-97. DOI : 10.1016/j.cpa.2015.07.001
- Picard, C.-F., Durocher, S., & Gendron, Y. (2014). From meticulous professionals to superheroes of the business world: A historical portrait of a cultural change in the field of accountancy. Accounting, Auditing & Accountability Journal, 27(1), 73-118. DOI : 10.1108/AAAJ-09-2012-1087
Communications in a Conference with Proceedings
- Henri, J.-F., & Picard, C.-F. (2025). Courage in the boardroom: “It’s really not a chimera”, yet not consensual. Atelier de l’Association de contrôle de gestion, Canada.
- Picard, C.-F. (2025). « Should I stay or should I go? » Naviguer l’incertitude d’une carrière en cabinet d’audit. 5e Conférence Comptabilité Contrôle Audit.
Communications in a Conference Without Proceedings
- Courtois, C., Picard, C.-F., & Gendron, Y. (2024). Spotlight on the occupational identity work of fraud examiners: Navigating between aspirations and situated possibilities. Congrès de l'AFC 2024, Dijon, France.
- Courtois, C., Picard, C.-F., & Gendron, Y. (2024). Spotlight on the occupational identity work of fraud examiners: Navigating between aspirations and situated possibilities. 91è Congrès de l'ACFAS, Ottawa, Canada.
- Picard, C.-F. (2024). We can help! Stories of professional accountants’ quest for social worth. European Accounting Review Annual Conference 2024, Castellón, Spain.
- Picard, C.-F. (2023). We can help! Stories of professional accountants' quest for. Conférence francophone sur la recherche en comptabilité critique et interprétative, Toulouse, France.
- Picard, C.-F. (2023). Small practitioners and the independence rule: A path to secret “professional” deviance. Conférence annuelle de l’Association canadienne des professeurs de comptabilité, Québec, Canada.
- Rodrigue, M., & Picard, C.-F. (2023). We can help! Stories of professional accountants' quest for social worth. Université de Birmingham, Birmingham, United Kingdom.
- Picard, C.-F. (2022). We can help! Stories of professional accountants' quest for social worth. Congrès CSEAR NA.
- Picard, C.-F., & Courtois, C. (2022). Experiential simulation of ethical dilemmas: Bringing emotions in ethics education. Canadian Academic Accounting Association Annual Conference, Canada.
- Rodrigue, M., & Picard, C.-F. (2022). We can help! Stories of professional accountants’ quest for a social role. Université de Durham, Durham, United Kingdom.
- Picard, C.-F. (2021). Auditor's reflective practices toward other comprehensive income information. European Accounting Association Virtual Congress.
- Durocher, S., Picard, C.-F., & Dugal, L. (2021). Auditor's reflective practices toward other comprehensive income information. Journée de la recherche de l'École de comptabilité, 6e édition « Un espace pour se reconnaître », Québec (virtuel), Canada.
- Rodrigue, M., & Picard, C.-F. (2020). Non-accountants and accounting: A new pragmatist perspective on the emancipatory mobilization of accounting by sustainability managers. Université Laval, Québec, Canada.
- Picard, C.-F. (2020). Non-accountants and accounting: a new pragmatist perspective on the emancipatory mobilization of accounting by sustainability managers. Conférence francophone sur la recherche en comptabilité critique et interprétative.
- Gendron, Y., Picard, C.-F., & Durocher, S. (2019). Accounting firm office design as a technology of neoliberal governmentality. University of Virginia, Charlottesville, United States of America.
- Gendron, Y., Picard, C.-F., & Durocher, S. (2019). Accounting firm office design as a technology of neoliberal governmentality. Universidade Federal de Uberlândia, Uberlândia, Brazil.
- Gendron, Y., Picard, C.-F., & Durocher, S. (2019). Accounting firm office design as a technology of neoliberal governmentality. IAE de Nice, Université Nice Sophia Antipolis, Nice, France.
- Gendron, Y., Picard, C.-F., & Durocher, S. (2019). Accounting firm office design as a technology of neoliberal governmentality. Concordia University, Montréal, Canada.
- Gendron, Y., Picard, C.-F., & Durocher, S. (2019). Office design processes, strategizing and time intermingling : Shaping spaces and minds withing public accounting firms. 2019 Alternative Accounts Conference, Kingston, Canada.
- Gendron, Y., Picard, C.-F., & Durocher, S. (2018). Accounting firm office design as a technology of neoliberal governmentality. Qualitative Research and Critical Accounting (QRCA) : A South American Workshop, Sao Paulo, Brazil.
- Rodrigue, M., & Picard, C.-F. (2018). Non-accountants and accounting: A new pragmatist perspective on the emancipatory mobilization of accounting by sustainability managers. Université d'Ottawa, Ottawa, Canada.
- Picard, C.-F. (2018). Accounting firm office design as a technology of neoliberal governmentality. Interdisciplinary Perspectives on Accounting Conference, Édimbourg, United Kingdom.
- Grisard, C., & Picard, C.-F. (2017). For a Social (and Political) Research in Accounting. 2017 Critical Perspectives on Accounting Conference, Québec, Canada.
- Picard, C.-F., & Gendron, Y. (2017). The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences. 40th European Accounting Association Annual Congress, Valencia, Spain.
- Gendron, Y., & Picard, C.-F. (2016). The Hidden Face of Judgment: A Foray into the Processes of Evaluating the Quality of Academic Journals. 2016 Alternative Accounts Conference, Ottawa, Canada.
- Picard, C.-F., & Gendron, Y. (2016). The Hidden Face of Judgment: A Foray into the Processes of Evaluating the Quality of Academic Journals. Conférence annuelle de recherche de l'École de comptabilité - École de comptabilité, FSA ULaval, Québec, Canada.
- Picard, C.-F., & Gendron, Y. (2015). From Essence to Appearance: The Deployment of Marketing Expertise in the Field of Accounting. 2015 Interdisciplinary Perspectives on Accounting Conference, Stockholm, Sweden.
- Picard, C.-F., & Gendron, Y. (2015). From Essence to Appearance: The Deployment of Marketing Expertise in the Field of Accounting. 2015 Alternative Accounts Conference - University of Ottawa, Ottawa, Canada.
- Picard, C.-F. (2014). The Marketization of Accountancy. 37th Annual Congress of the European Accounting Association, Talinn, Estonia.
- Gendron, Y., & Picard, C.-F. (2014). Waves of Global Standardization: Small Practitioners' Resilience, Intra-Professional Fragmentation and the Constraining of Broader Thinking. 37th Annual Congress of the European Accounting Association, Tallinn, Estonia.
- Picard, C.-F., Durocher, S., & Gendron, Y. (2014). Waves of global standardization: small practitioners' resilience, intra-professional fragmentation and the constraining of braoder thinking. Critical Perspectives on Accounting Conference, Toronto, Canada.
- Picard, C.-F. (2013). From Meticulous Professionals to Superheroes of the Business World: A Historical Portrait of Cultural Change in the Field of Accountancy. Congrès de l'Association francophone de comptabilité, Montréal, Canada.
- Picard, C.-F. (2013). From Meticulous Professionals to Superheroes of the Business World: A Historical Portrait of Cultural Change in the Field of Accountancy. 36th Annual Congress of the European Accounting Association, Paris, France.
- Picard, C.-F. (2013). From Meticulous Professionnals to Superheroes of the Business World: A Historical Portrait of Cultural Change in the Field of Accountancy. Alternative Accounts Conference, Toronto, Canada.
- Picard, C.-F. (2012). Organizations, Organizing and Calculative Practice. Séminaire de recherche - Copenhagen Business School, Copenhague, Denmark.
- Picard, C.-F. (2012). The Quest for a Coherent Identity: Making Sense of Canadian Accounting Standards for Private Enterprises. Emerging Scholars' Colloquium - Critical Perspectives on Accounting Conference, Clearwater, United States of America.
- Picard, C.-F. (2012). From Meticulous Professionnals to Superheroes of the Business World: A Historical Portrait of Cultural Change in the Field of Accountancy. European Accounting Association 28th Doctoral Colloquium in Accounting, Bled, Slovenia.
- Picard, C.-F. (2012). From Meticulous Professionnals to Superheroes of the Business World: A Historical Portrait of Cultural Change in the Field of Accountancy. Emerging Scholars' Colloquium - 2012 Alternative Accounts Conference, Québec, Canada.
Presentations at a Research Seminar
- Rodrigue, M., & Picard, C.-F. (2020). Non-accountants and accounting: A new pragmatist perspective on the emancipatory mobilization of accounting by sustainability managers. Université Laval, Canada.
- Picard, C.-F. (2014). The marketization of accountancy. Manchester Business School, Manchester, United Kingdom.
- Picard, C.-F. (2014). The marketization of accountancy. Warwick Business School, Warwick, United Kingdom.
- Picard, C.-F. (2014). The marketization of accountancy. University College Dublin, Dublin, Ireland.