Université Laval
Faculté des sciences
de l'administration
Claire-France Picard

Claire-France
Picard

Ph. D., CPA auditrice

Professeure titulaire

École de comptabilité
FSA ULaval
Pavillon Palasis-Prince
Local 2652

Champs d'intérêt et recherche

  • Comptabilité
  • Éthique des affaires

Formation

  • Doctorat en administration des affaires, concentration comptabilité (Ph. D.), Université Laval
  • Diplôme d'études supérieures spécialisées en comptabilité publique (DESS), HEC Montréal
  • Baccalauréat en administration des affaires, concentration comptabilité générale (B.A.A.), Université Laval

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 dans une conférence avec actes

  • 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 dans une conférence sans actes

  • 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, Espagne.
  • 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, Royaume-Uni.
  • 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, Royaume-Uni.
  • 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, Etats-Unis d'Amérique.
  • Gendron, Y., Picard, C.-F., & Durocher, S. (2019). Accounting firm office design as a technology of neoliberal governmentality. Universidade Federal de Uberlândia, Uberlândia, Brésil.
  • 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, Brésil.
  • 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, Royaume-Uni.
  • 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, Espagne.
  • 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, Suède.
  • 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, Estonie.
  • 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, Estonie.
  • 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, Danemark.
  • 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, Etats-Unis d'Amérique.
  • 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, Slovénie.
  • 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.

Présentations dans un séminaire de recherche

  • 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, Royaume-Uni.
  • Picard, C.-F. (2014). The marketization of accountancy. Warwick Business School, Warwick, Royaume-Uni.
  • Picard, C.-F. (2014). The marketization of accountancy. University College Dublin, Dublin, Irlande.

Autres chercheurs

Vivez l'expérience FSA ULaval

Espace étudiant

Bienvenue dans la famille FSA ULaval!
Nous vous présentons les guides des études à l’intention des personnes déjà admises dans l’un de nos programmes.

Consulter mon espace

Plateforme pour les diplômées et les diplômés

Rejoignez le large réseau de personnes diplômées de FSA ULaval réparties un peu partout sur la planète! Entrez en contact avec d’anciens et d’anciennes camarades de classe, profitez de mentorat et accédez à des activités et à des formations exclusives. En savoir plus sur ces fonctionnalités.

Pour se connecter

Intranet du personnel

Zone FSA ULaval

Restez à l’affût des nouvelles de l’organisation et des activités internes.

Consulter la zone