Sylvain Durocher

Full Professor

Logan Katz Fellowship in Accounting

B.A. (UQO), CPA, CA (UQAM), M.Sc. (UQAM), Ph.D. (UQAM)

Location: DMS 7110
Telephone: 613-562-5800 x 4734

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Biography

Professor Durocher holds a PhD in Management from UQAM and is a member of the Ordre des CPA du Québec and CPA Ontario. He joined the Telfer School of Management in 2006. He developed Telfer’s Graduate Diploma in Chartered Professional Accountancy (CPA) and was the director of this program until 2023. He teaches undergraduate and graduate students and is actively involved in research. Research grants from the Social Sciences and Humanities Research Council of Canada (SSHRC), the Canadian Academic Accounting Association and Telfer’s CPA Canada Accounting and Governance Research Centre have funded his research. He has also been Telfer’s Logan-Katz Fellow since 2017. He has organized academic colloquia and conferences, including colloquia in the ACFAS conference and the Alternative Accounts Conference. He is a member of the editorial boards of several academic journals, including Contemporary Accounting Research, Accounting Perspectives, European Accounting Review, Critical Perspectives on Accounting, and Comptabilité, Contrôle, Audit.

Research Interests

Professor Durocher adopts a sociological perspective in his research, which focuses on accounting standard setting, the accounting profession and sustainable development. He studies accounting standard-setting from the perspective of the users, auditors and preparers of financial statements, as well as from the perspective of the standard setter. He studies the accounting profession from the perspective of accounting associations, accounting firms and individual auditors. His work on sustainable development includes standard setting, modern slavery and social and environmental reporting. He has published his work in several refereed journals, including Accounting, Auditing & Accountability Journal, Accounting, Organizations and Society, European Accounting Revue, Critical Perspectives on Accounting, Accounting and Business Research, Organization Studies, and Journal of Business Ethics. He has presented his research at numerous conferences in Canada and abroad. Professor Durocher is also interested in university pedagogy, having co-authored, from 1993 to 2022, intermediate accounting textbooks used for teaching in Canada’s Francophone universities.

Research Areas

Accounting profession Accounting standard setting Sociological Approaches to Accounting Research Sustainable Development

Publications during the last 7 years

Papers in Refereed Journals

Durocher, S., Picard, C.F. and Dugal, L. 2024. Auditors’ sensemaking of other comprehensive income through metaphors. Accounting, Auditing & Accountability Journal, 37(3): 743-763.
Durocher, S., Picard, C.F. and 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.
Neal, A., Bujaki, M.L., Durocher, S. and Brouard, F. 2024. Identity performances on professional accounting association magazine covers. Accounting, Auditing & Accountability Journal, 37(3): 893-920.
Picard, C.F., Courtois, C., Durocher, S. and Malo, A. 2024. Secret professional deviance: The case of the independence rule. Accounting, Auditing & Accountability Journal, (Accepted).
Durocher, S. and Georgiou, O. 2022. Framing accounting for goodwill: intractable controversies between users and standard setters. Critical Perspectives on Accounting, 89: 1-26.
Bujaki, M.L., Durocher, S., Brouard, F. and Neilson, L. 2021. Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs. European Accounting Review, 30(3): 473-501.
Durocher, S. and Fortin, A. 2021. Financial statement users’ institutional logic. Journal of Accounting and Public Policy, 40(2): 1-23.
Picard, C.F., Durocher, S. and Gendron, Y. 2021. Office design, neoliberal governmentality and professional service firms. Organization Studies, 42(5): 739–759.
Bujaki, M.L. and Durocher, S. 2020. Managing legitimacy following loss of human life: Loblaw and Rana Plaza. Sustainability Accounting, Management and Policy Journal, 11(6): 1023-1053.
Picard, C.F., Durocher, S. and Gendron, Y. 2020. Office design processes, strategizing and time intermingling: An agenda to shape spaces and minds within public accounting firms. Accounting, Auditing & Accountability Journal, 33(5): 1143-1167.
Picard, C.F., Durocher, S. and Gendron, Y. 2019. Desingularization and dequalification: A foray into ranking production and utilization processes. European Accounting Review, 28(4): 737-765.
Chelli, M., Durocher, S. and Fortin, A. 2019. Substantive and Symbolic Strategies Sustaining the Environmentally Friendly Ideology: A Media-sensitive Analysis of the Discourse of a Leading French Utility. Accounting, Auditing & Accountability Journal, 32(4): 1013-1042.
Durocher, S., Fortin, A., Allini, A. and Zagaria, C. 2019. Users' legitimacy perceptions about standard-setting processes. Accounting and Business Research, 49(2): 206-243.
Chelli, M., Durocher, S. and Fortin, A. 2018. Normativity in environmental reporting: A comparison of three regimes. Journal of Business Ethics, 149(2): 285-311.
Bujaki, M.L., Durocher, S., Brouard, F., Neilson, L. and Pyper, R. 2018. Protect, Profit, Profess, Promote: Establishing Legitimacy through Logics of 'Diversity' in Canadian Accounting Firm Recruitment Documents. Canadian Journal of Administrative Sciences/Revue canadienne des sciences de l'administration, 35(1): 162-178.
Picard, C.F., Durocher, S. and Gendron, Y. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice and Theory, 37(1): 191-213.
Brouard, F., Bujaki, M.L. and Durocher, S. 2017. Attracting Potential Professional Accountants before and After the CPA Merger in Canada. Accounting Perspectives, 16(2): 105-127.
Brouard, F., Bujaki, M.L., Durocher, S. and Neilson, L. 2017. Professional Accountants’ Identity Formation: An Integrative Framework. Journal of Business Ethics, 142(2): 225-238.

Books

Gosselin, J., Durocher, S., Bigras, D., Michaud, P., McMahon, D., Pérusse, D. and Lacombe, N. Comptabilité intermédiaire - Analyse théorique et pratique. St-Laurent, QC, Canada: Chenelière Education, 2017.
Gosselin, J., Durocher, S., Bigras, D., Michaud, P., McMahon, D., Pérusse, D. and Lacombe, N. Comptabilité intermédiaire - Questions, exercices, problèmes et cas . St-Laurent, QC, Canada: Chenelière Education, 2017.
Gosselin, J., Durocher, S., Bigras, D., Michaud, P., McMahon, D., Pérusse, D. and Lacombe, N. Comptabilité intermédiaire - Recueil de solutions commentées . St-Laurent, QC, Canada: Chenelière Education, 2017.

Chapters in Books

Durocher, S., Fortin, A. and Côté, L. Pouvoir et normalisation : la perception des utilisateurs canadiens.. In Chantili, R. and Colasse, B.. Normaliser la comptabilité des entreprises. Caen, France: Éditions EMS, 2019.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To	Source	Title	*	**	Role	Amount
2022-2027	Logan-Katz Fellowship	Accounting Standard-setting Issues	R	O	PI	$ 25,000
2020-2022	CPA - Canada Accounting and Governance Research Centre	A stakeholders’ perspective on modern slavery in the Canadian context	R	I	Co-PI	$ 5,000
2018-2021	SSHRC	A stakeholder perspective on comprehensive income accounting information	R	C	PI	$ 98,500
2017-2022	Logan-Katz Fellowship	Accounting Standard-setting Issues	R	O	PI	$ 25,000
2017-2019	Telfer School of Management Research Grants (SMRG)	Modern slavery in the supply chain: A literature review and research directions in the management literature	R	I	Co-PI	$ 12,000
2016-2018	CPA - Canada Accounting and Governance Research Centre	Accounting for impairments: a framing perspective	R	I	PI	$ 5,000
2015-2017	CPA Canada/CAAA: Special Topics Research Grant (formerly 'Call 3')	Managing Legitimacy under Different Environmental Reporting Regimes	R	O	PI	$ 5,000

LEGEND:

Role
PI = Principal Investigator | Co-I = Co-Investigator | Co-PI = Co-Principal Investigator

Pillars

Greener Happier Wealthier