Pier-Luc
Nappert
CPA
Associate Professor
Department Head, School of Accounting
School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Local 2694
Fields of Interest and Research
- Accounting
Education
- Philosophiae Doctor, Administration (Ph. D.), York University
- Master of Business Administration (MBA), Laval University
- Bachelor of Business Administration (B.B.A.), Laval University
- Certificat en communication publique (Oth), Laval University
Publications
Articles
- Nappert, P.-L., Plante, M., & Bamber, M. (2025). Playing ball: evaluation, valuation, and accountants in Major League Baseball. Qualitative Research in Accounting and Management. DOI : 10.1108/QRAM-11-2024-0240
- Bamber, M., & Nappert, P.-L. (2025). Can we explain managerial non-answers during conference call Q&As?. Contemporary Accounting Research, 42(2), 1079-1105. DOI : 10.1111/1911-3846.13030
- Komljenovic, J., Birch, K., Sellar, S., Bergviken-Rensfeldt, A., Deville, J., Eaton, C., Gourlay, L., Hansen, M., Kerssens, N., Kovalainen, A., Nappert, P.-L., Noteboom, J., Parcerisa, L., Pardo-Guerra, J. P., Poutanen, S., Robertson, S., Tyfield, D., & Williamson, B. (2025). Digitalised higher education: key developments, questions, and concerns. Discourse: Studies in the Cultural Politics of Education, 46(2), 276-292. DOI : 10.1080/01596306.2024.2408397
- Thorne, L., Fiolleau, K., Mactavish, C., Nappert, P.-L., & Khatoon, S. (2024). An experimental study of a change in professional accountants’ code of ethics: The influence of NOCLAR on the duty to report illegal acts to an external authority. Journal of Business Ethics, 191(3), 535-549. DOI : 10.1007/s10551-023-05474-1
- Graham, C., Himick, D., & Nappert, P.-L. (2024). The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic. Critical Perspectives on Accounting, 99, 102595. DOI : 10.1016/j.cpa.2023.102595
- Nappert, P.-L., & Bamber, M. (2023). Out of control? Tracking system technologies and performance measurement. Management Accounting Research, 61, 100855. DOI : 10.1016/j.mar.2023.100855
- Nappert, P.-L., & Plante, M. (2023). The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts. Accounting, Organizations and Society, 105, 101402. DOI : 10.1016/j.aos.2022.101402
- Ruff, K., Nappert, P.-L., & Graham, C. (2023). Impact valuations in social finance: emic and polyvocal stakeholder accounts. Accounting, Auditing & Accountability Journal, 36(1), 295-322. DOI : 10.1108/AAAJ-01-2021-5081
Chapters in Collective Works
- Graham, C., Himick, D., & Nappert, P.-L. (2024). Economic rents at the end of life: for-profit eldercare and the myth of corporate accountability. In H. Vollmer (Ed). Handbook of Accounting in Society (pp. 415-428). Edward Elgar Publishing. doi : 10.4337/9781803922003.00046.
- Fiolleau, K., Nappert, P.-L., & Thorne, L. (2023). Chapter 2: The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics. Research handbook on accounting and ethics (pp. 19-34). Edward Elgar Publishing. doi : 10.4337/9781800881020.00010.
Communications in a Conference with Proceedings
- Nappert, P.-L. (2026). Wearing performance on your sleeve: A phenomenology of performance based on quantification in everyday life. Séminaire de recherche de l'Université de Waterloo, Waterloo, Canada.
- Nappert, P.-L. (2022). Accounting for players: calculative cultures and the vernacular form of managerial accounting. Alternative Accounts Conference.
Communications in a Conference Without Proceedings
- Nappert, P.-L., Graham, C., & Himick, D. (2022). The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic. 7th Qualitative Research Symposium, Guelph University, Guelph, Canada.
- Nappert, P.-L. (2021). Human Capital Contracts: Financialization Through Imagination. Interdisciplinary Perspectives on Accounting Conference.
- Nappert, P.-L. (2021). Performance measurement in a society of control: The case of the baseball industry. EAA Conference.
- Nappert, P.-L. (2020). Towards a Theory of Managerial Silence. Demi-journée de la recherche des doctorants, Québec, Canada.
- Nappert, P.-L. (2019). Performance metrics and the Commodification of People. 4th Qualitative Accounting Research Symposium, Guelph University, Guelph, Canada.
- Nappert, P.-L. (2019). The Financialization of Human Capital: The Case of the Baseball Industry. Schulich School of Business Accounting Seminar Series, Schulich, Canada.
Working Papers
- Nappert, P.-L., & Plante, M. (2021). Playing ball: Accounting implications of valuation practices in baseball. En processus de révision en vue de publication.
Postings
- Nappert, P.-L. (2019). The Financialization of Human Capital: The Case of the Baseball Industry. [Poster].