{"id":4959,"date":"2026-07-03T07:24:28","date_gmt":"2026-07-03T05:24:28","guid":{"rendered":"https:\/\/test-iae.upf.pf\/?p=4959"},"modified":"2026-07-03T07:31:02","modified_gmt":"2026-07-03T05:31:02","slug":"herve-kohler","status":"publish","type":"post","link":"https:\/\/test-iae.upf.pf\/?p=4959","title":{"rendered":"Herv\u00e9 Kohler"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4959\" class=\"elementor elementor-4959\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d52f97 e-con e-atomic-element e-flexbox-base e-8d52f97-75fbdfa \" data-id=\"8d52f97\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8d52f97\" data-e-type=\"e-flexbox\" data-id=\"8d52f97\">\n    <div class=\"elementor-element elementor-element-8d608bd e-flex e-con-boxed e-con e-parent\" data-id=\"8d608bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8c943b1 e-con e-atomic-element e-flexbox-base e-8c943b1-3b6d57e \" data-id=\"8c943b1\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8c943b1\" data-e-type=\"e-flexbox\" data-id=\"8c943b1\">\n    \t\t<div class=\"elementor-element elementor-element-d01384a elementor-widget elementor-widget-heading\" data-id=\"d01384a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nos Chercheurs\u200b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5029dc2 elementor-widget elementor-widget-text-editor\" data-id=\"5029dc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-center para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Retrouvez les experts de l\u2019IAE de la Polyn\u00e9sie fran\u00e7aise, leurs domaines d\u2019intervention, et leur travaux de recherche.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-803e77f e-con-full e-flex e-con e-child\" data-id=\"803e77f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-23482dc e-flex e-con-boxed e-con e-parent\" data-id=\"23482dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9c1438f e-con-full e-flex e-con e-child\" data-id=\"9c1438f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-170e9f5 e-con-full e-flex e-con e-child\" data-id=\"170e9f5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-364d397 e-con-full e-flex e-con e-child\" data-id=\"364d397\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67b7be8 elementor-widget elementor-widget-image\" data-id=\"67b7be8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"7360\" height=\"4912\" src=\"https:\/\/test-iae.upf.pf\/wp-content\/uploads\/2026\/07\/Herve\u0301-KOHLER-exte\u0301rieur-1.jpg\" class=\"attachment-full size-full wp-image-4636\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5fa0f6 e-con-full e-flex e-con e-child\" data-id=\"e5fa0f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c24a7f elementor-widget elementor-widget-heading\" data-id=\"7c24a7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Directeur IAE<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fff9dec elementor-widget elementor-widget-heading\" data-id=\"fff9dec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Herv\u00e9 Kohler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f710d6e e-con-full e-flex e-con e-child\" data-id=\"f710d6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a756a elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"d6a756a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-graduate\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M319.4 320.6L224 416l-95.4-95.4C57.1 323.7 0 382.2 0 454.4v9.6c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48v-9.6c0-72.2-57.1-130.7-128.6-133.8zM13.6 79.8l6.4 1.5v58.4c-7 4.2-12 11.5-12 20.3 0 8.4 4.6 15.4 11.1 19.7L3.5 242c-1.7 6.9 2.1 14 7.6 14h41.8c5.5 0 9.3-7.1 7.6-14l-15.6-62.3C51.4 175.4 56 168.4 56 160c0-8.8-5-16.1-12-20.3V87.1l66 15.9c-8.6 17.2-14 36.4-14 57 0 70.7 57.3 128 128 128s128-57.3 128-128c0-20.6-5.3-39.8-14-57l96.3-23.2c18.2-4.4 18.2-27.1 0-31.5l-190.4-46c-13-3.1-26.7-3.1-39.7 0L13.6 48.2c-18.1 4.4-18.1 27.2 0 31.6z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-089ab0d elementor-widget elementor-widget-text-editor\" data-id=\"089ab0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Maitre de conf\u00e9rences HDR, Directeur adjoint Laboratoire du GDI, Directeur adjoint d\u00e9partement droit \u00e9conomie gestion, Directeur PEPITE, Directeur du Master CCA, Responsable p\u00e9dagogique L3 Economie Gestion<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c27b4c e-con-full e-flex e-con e-child\" data-id=\"8c27b4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div 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class=\"elementor-element elementor-element-56c2007 e-con-full e-flex e-con e-child\" data-id=\"56c2007\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2c6b1 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"4d2c6b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-612acaf elementor-widget elementor-widget-text-editor\" data-id=\"612acaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><strong>Campus d&rsquo;Outumaoro &#8211; Punaauia<\/strong><br \/><strong>B.P. 6570 &#8211; 98702 Faa&rsquo;a &#8211; Tahiti<\/strong><br \/><strong>Polyn\u00e9sie fran\u00e7aise<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65b4849 e-con-full e-flex e-con e-child\" data-id=\"65b4849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd594f9 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"cd594f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-download\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M216 0h80c13.3 0 24 10.7 24 24v168h87.7c17.8 0 26.7 21.5 14.1 34.1L269.7 378.3c-7.5 7.5-19.8 7.5-27.3 0L90.1 226.1c-12.6-12.6-3.7-34.1 14.1-34.1H192V24c0-13.3 10.7-24 24-24zm296 376v112c0 13.3-10.7 24-24 24H24c-13.3 0-24-10.7-24-24V376c0-13.3 10.7-24 24-24h146.7l49 49c20.1 20.1 52.5 20.1 72.6 0l49-49H488c13.3 0 24 10.7 24 24zm-124 88c0-11-9-20-20-20s-20 9-20 20 9 20 20 20 20-9 20-20zm64 0c0-11-9-20-20-20s-20 9-20 20 9 20 20 20 20-9 20-20z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f0d572 elementor-widget elementor-widget-text-editor\" data-id=\"3f0d572\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">CV<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f3aa6d e-flex e-con-boxed e-con e-child\" data-id=\"9f3aa6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9db8c87 e-con-full e-flex e-con e-child\" data-id=\"9db8c87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed11e9d e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"ed11e9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;horizontal_scroll&quot;:&quot;enable&quot;,&quot;tabs_justify_horizontal&quot;:&quot;center&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"248585885\" aria-label=\"Onglets. Ouvrez des \u00e9l\u00e9ments avec Entrer ou Espace, fermez-les avec Echape et naviguez \u00e0 l&#039;aide des touches fl\u00e9ch\u00e9es.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-2485858851\" data-tab-title-id=\"e-n-tab-title-2485858851\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2485858851\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tProfil\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2485858852\" data-tab-title-id=\"e-n-tab-title-2485858852\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2485858852\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPublications\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-2485858851\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2485858851\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-a3db79a e-con-full e-flex e-con e-child\" data-id=\"a3db79a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f996b36 e-con-full e-flex e-con e-child\" data-id=\"f996b36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-867321b elementor-widget elementor-widget-heading\" data-id=\"867321b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bio<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b1f19 elementor-widget elementor-widget-text-editor\" data-id=\"e6b1f19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>Herv\u00e9 Kohler<\/b><\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> est ma\u00eetre de conf\u00e9rences habilit\u00e9 \u00e0 diriger des recherches (HDR) en sciences de gestion et du management \u00e0 l\u2019Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise. Ses travaux portent sur les processus de r\u00e9gulation, de gouvernance et de production des normes dans les organisations, avec un int\u00e9r\u00eat particulier pour les dispositifs d\u2019expertise et les dynamiques institutionnelles \u00e0 l\u2019\u0153uvre dans les espaces transnationaux. Ses recherches s\u2019inscrivent dans une perspective organisationnelle et institutionnelle de la r\u00e9gulation \u00e9conomique, en analysant la mani\u00e8re dont les r\u00e8gles, standards et dispositifs de gestion sont \u00e9labor\u00e9s, interpr\u00e9t\u00e9s et mis en \u0153uvre par diff\u00e9rents acteurs organisationnels. Ses travaux ont \u00e9t\u00e9 publi\u00e9s dans plusieurs revues acad\u00e9miques internationales et francophones en comptabilit\u00e9 et management.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d50842e e-con-full e-flex e-con e-child\" data-id=\"d50842e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2979c63 elementor-widget elementor-widget-heading\" data-id=\"2979c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dipl\u00f4mes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f58c3c1 elementor-widget elementor-widget-text-editor\" data-id=\"f58c3c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>Habilitation \u00e0 diriger des recherches (HDR)<\/b><\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> en sciences de gestion et du management, Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise.<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>Doctorat en sciences de gestion<\/b> \u2013 <\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">IAE de Paris, Universit\u00e9 Paris 1 Panth\u00e9on-Sorbonne. Th\u00e8se dirig\u00e9e par la Professeure Christine Pochet, consacr\u00e9e au r\u00f4le des r\u00e9gulateurs dans la construction sociale de la conformit\u00e9 aux normes IFRS. <b>Laur\u00e9at <\/b><\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>du prix de th\u00e8se Jean-Bertrand Nogaro<\/b><\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> (Chancellerie des Universit\u00e9s de Paris, sciences financi\u00e8res et \u00e9conomie politique).<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>Dipl\u00f4me d\u2019Expertise Comptable (DEC)<\/b>.<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>Master Recherche Comptabilit\u00e9, Audit et Contr\u00f4le <\/b><\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u2013 Universit\u00e9 Paris Dauphine (mention bien), co-habilit\u00e9 avec l\u2019\u00c9cole Normale Sup\u00e9rieure de Cachan.<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><b>Programme Grande \u00c9cole<\/b> \u2013 <\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Grenoble \u00c9cole de Management.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3eb061c e-con-full e-flex e-con e-child\" data-id=\"3eb061c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83c4569 elementor-widget elementor-widget-heading\" data-id=\"83c4569\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Langues<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d580b8 elementor-widget elementor-widget-text-editor\" data-id=\"7d580b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Anglais et Allemand<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37623f9 e-con-full e-flex e-con e-child\" data-id=\"37623f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-925b29b elementor-widget elementor-widget-heading\" data-id=\"925b29b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sp\u00e9cialit\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2bb620 elementor-widget elementor-widget-text-editor\" data-id=\"a2bb620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">R\u00e9gulation \u00e9conomique et gouvernance des organisations<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">R\u00e9gulation comptable et financi\u00e8re internationale<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Normes, expertise et processus de standardisation<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Gouvernance des professions et des organisations professionnelles<\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Dynamiques institutionnelles et r\u00e9gulation transnationale<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2485858852\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2485858852\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-184e585 e-con-full e-flex e-con e-child\" data-id=\"184e585\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d15d4b1 e-con-full e-flex e-con e-child\" data-id=\"d15d4b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c74eedb elementor-widget elementor-widget-heading\" data-id=\"c74eedb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Articles dans des revues scientifiques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b03f3d7 elementor-widget elementor-widget-text-editor\" data-id=\"b03f3d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2026 \u00ab Navigating Global\u2013Local Epistemic Tensions: How a Big Four Shapes its IASB Comment Letters \u00bb avec Marion Brivot (Universit\u00e9 Laval, Ville de Qu\u00e9bec) et Anne Le Manh (ESCP). Accounting Auditing and Accountability Journal, Volume 39, February<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2026, No. 1 pp. 64\u201388<\/span> <span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">(revue class\u00e9e FNEGE : 2)<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2021 \u00ab Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm \u00bb avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec) Revue : Accounting Organizations and Society, Volume 95, November 2021, 101277 (revue class\u00e9e CNRS 2020 : 1, FNEGE 2022: 1*, HCERES 2019 : A)<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2021 \u00ab Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry \u00bb avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP), Revue : Accounting Organizations and Society, Volume 91, May 2021, 101227 (revue class\u00e9e CNRS 2020 : 1, FNEGE 2022: 1*, HCERES 2019 : A)<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2018 \u00ab Une analyse de la participation de l\u2019industrie des t\u00e9l\u00e9communications au \u00ab due process \u00bb de l\u2019IASB \u00e0 l\u2019aune de la th\u00e9orie de la traduction \u00bb avec Anne Le Manh (ESCP), Revue : Comptabilit\u00e9 Contr\u00f4le Audit, Tome 24, Volume 1, Avril 2018, p. 43 \u00e0 79 (revue class\u00e9e CNRS 2020 : 2, FNEGE 2022: 2, HCERES 2019 : A)<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2014 \u00ab Une question de normalisation internationale : la d\u00e9pr\u00e9ciation des instruments de capitaux propres \u00bb, avec St\u00e9phane Lefrancq (CNAM), Revue Fran\u00e7aise de Comptabilit\u00e9, n\u00b0478, juillet-ao\u00fbt 2014<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-604bbbe e-con-full e-flex e-con e-child\" data-id=\"604bbbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7dcfe9 elementor-widget elementor-widget-heading\" data-id=\"c7dcfe9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Chapitres d\u2019ouvrages<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9431a5 elementor-widget elementor-widget-text-editor\" data-id=\"a9431a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2024 \u00ab L\u2019implication de l\u2019industrie des t\u00e9l\u00e9communications dans l\u2019\u00e9laboration de la norme IFRS 15 \u00bb avec Anne Le Manh (ESCP), in Chambost Isabelle et Lefrancq St\u00e9phane (dir.), Comptabilit\u00e9 Internationale, Entreprise et Soci\u00e9t\u00e9 Paris, Editions Ellipses, 2024, p. 69-91 ouvrage labellis\u00e9 par la FNEGE.<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">2019 \u00ab Une analyse de la participation de l\u2019industrie des t\u00e9l\u00e9communications au \u00ab due process \u00bb de l\u2019IASB \u00e0 l\u2019aune de la th\u00e9orie de la traduction \u00bb avec Anne Le Manh (ESCP), in Rouba Chantiri et Bernard Colasse (dir.), Normaliser la comptabilit\u00e9 des entreprises: Enjeux socio-organisationnels et jeux d\u2019acteurs, Paris, Editions EMS, 2019, p. 297-346.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e75e89 e-con-full e-flex e-con e-child\" data-id=\"3e75e89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0653f45 elementor-widget elementor-widget-heading\" data-id=\"0653f45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Coordination d\u2019ouvrages scientifiques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ec072b elementor-widget elementor-widget-text-editor\" data-id=\"5ec072b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Bastide, Lo\u00efs, Denis Regnier, et Lucile Hervouet, \u00e9d. Tensions oc\u00e9aniennes. Modernit\u00e9s et fractures postcoloniales dans le Pacifique insulaire. Editions de la Maison des Sciences de l\u2019Homme du Pacifique. Tahiti, 2025.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nos Chercheurs\u200b Retrouvez les experts de l\u2019IAE de la Polyn\u00e9sie fran\u00e7aise, leurs domaines d\u2019intervention, et leur travaux de recherche. Directeur IAE Maitre de conf\u00e9rences HDR, Directeur adjoint Laboratoire du GDI, Directeur adjoint d\u00e9partement droit \u00e9conomie gestion, Directeur PEPITE, Directeur du Master CCA, Responsable p\u00e9dagogique L3 Economie Gestion +689 40 86 64 31 herve.kohler@upf.pf Campus d&rsquo;Outumaoro [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27,14],"tags":[16],"class_list":["post-4959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chercheurs","category-publications","tag-damien-mourey"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/posts\/4959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4959"}],"version-history":[{"count":5,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/posts\/4959\/revisions"}],"predecessor-version":[{"id":5354,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/posts\/4959\/revisions\/5354"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=\/wp\/v2\/media\/4636"}],"wp:attachment":[{"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test-iae.upf.pf\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}