Sylvain Durocher

Full Professor

Logan Katz Fellow

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 has a M.Sc. in Accounting and a Ph.D. in Business Administration from UQAM. His doctoral thesis examined the involvement of financial statement users in the setting of Canadian accounting standards. He is a member of the Order of Chartered Professional Accountants of Quebec and of the Ontario Institute of Chartered Accountants. Before beginning his academic career in 1988, he was an auditor in an accounting firm. He joined the Telfer School of Management in 2006.

Research Interests

Professor Durocher has presented his research at conferences in Canada and abroad, including the annual conferences of the Canadian Academic Accounting Association and the European Accounting Association, and the Alternative Perspectives in Accounting Research and Interdisciplinary Perspectives on Accounting conferences. Also interested in university teaching methods, Professor Durocher has co-authored intermediate university accounting texts and has written articles on approaches to teaching accounting. He received the Professor of the Year award from the Francophone MBA class of 2007.

Professor Durocher's work deals with accounting standard-setting, which he studies in the perspective of organizational theory and organizational behaviour theory. He is particularly interested in stakeholder participation in standard setting and legitimacy management in standard-setting organizations. He also draws on sociological approaches to study diverse accounting phenomena. His work has been published in numerous peer-reviewed journals, such as Accounting, Organizations and SocietyEuropean Accounting Revue; Critical Perspectives on Accounting; Qualitative Research in Accounting Management; Accounting Perspectives; and Comptabilité, Contrôle, Audit.

Research Areas

Accounting profession Accounting standard setting Environmental and social reporting Financial statement users Qualitative research Sociological approaches in accounting research

Publications during the last 7 years

Papers in Refereed Journals

Durocher, S. and Georgiou, O. 2022. Framing accounting for goodwill: intractable controversies between users and standard setters. Critical Perspectives on Accounting, (In Press).
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., 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.
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.
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. 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.
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.
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.
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.
Durocher, S., Bujaki, M.L. and Brouard, F. 2016. Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms. Critical Perspectives on Accounting, 39: 1-24.
Durocher, S., Gendron, Y. and Picard, C.F. 2016. Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice and Theory, 35(1): 65-88.

Books

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.
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 - Analyse théorique et pratique. 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. France: Editions EMS, Caen, 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
2015-2016	CPA Canada-CAAA Research Program 2	Constructing Legitimacy: An Examination of Images and Text in the Pre- and Post-Unification Recruitment Websites of Ontario's Accounting Professions	R	O	Co-PI	$ 5,000

LEGEND:

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