Durocher, Sylvain
- Location
- DMS 7110
- Telephone
- 613-562-5800 x 4734
- This email address is being protected from spambots. You need JavaScript enabled to view it.
- Accounting
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.
Publications during the last 7 years
Books
Gosselin, J., Bigras, D., Pérusse, D., Durocher, S., Lacombe, N. and McMahon, D. Comptabilité intermédiaire - Analyse théorique et pratique. St-Laurent, QC, Canada: Chenelière Education, 2013.
Gosselin, J., Bigras, D., Pérusse, D., Durocher, S., Lacombe, N. and McMahon, D. Comptabilité intermédiaire - Questions, exercices, problèmes et cas. St-Laurent, QC, Canada: Chenelière Education, 2013.
Gosselin, J., Bigras, D., Pérusse, D., Durocher, S., Lacombe, N. and McMahon, D. Comptabilité intermédiaire - Recueil de solutions commentées. St-Laurent, QC, Canada: Chenelière Education, 2013.
Gosselin, J., McMahon, D., Durocher, S., Bigras, D., Pérusse, D. and Lacombe, N. Comptabilité intermédiaire- Analyse théorique et pratique. St-Laurent, QC, Canada: Chenelière Education, 2009.
Gosselin, J., McMahon, D., Durocher, S., Bigras, D., Pérusse, D. and Lacombe, N. Comptabilité intermédiaire - Questions, exercices, problèmes et cas. St-Laurent, QC, Canada: Chenelière Education, 2009.
Gosselin, J., McMahon, D., Durocher, S., Bigras, D., Pérusse, D. and Lacombe, N. Comptabilité intermédiaire - Recueil de solutions commentées. St-Laurent, QC, Canada: Chenelière Éducation, 2009.
Papers in Refereed Journals
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.
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.
Brouard, F., Bujaki, M.L., Durocher, S. and Neilson, L. 2016. Professional Accountants’ Identity Formation: An Integrative Framework. Journal of Business Ethics.
Bujaki, M.L., Durocher, S., Brouard, F., Neilson, L. and Pyper, R. 2016. 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.
Chelli, M., Durocher, S. and Fortin, A. 2016. Normativity in environmental reporting: A comparison of three regimes. Journal of Business Ethics.
Durocher, S. and Fortin, A. 2015. Comprehensive income information: A user's perspective. International Journal of Behavioural Accounting and Finance , 5(1): 27-56.
Durocher, S. and Fortin, A. 2014. New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision. Australian Accounting Review, 24(3): 218-236.
Chelli, M., Durocher, S. and Richard, J. 2014. France's New Economic Regulations: Insights from Institutional Legitimacy. Accounting, Auditing & Accountability Journal, 27(2): 283-316.
Picard, C.F., Durocher, S. and 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.
Durocher, S. and Gendron, Y. 2014. Epistemic commitment and cognitive disunity towards fair value accounting. Accounting and Business Research, 44(6): 630-655.
Bujaki, M.L. and Durocher, S. 2014. Depreciation in the Canadian airline industry. Accounting Perspectives, 13(3): 209-218.
Bujaki, M.L. and Durocher, S. 2014. Financial ratios and strategy in the Canadian telecommunication sector. International Journal of Case Method Research & Application , 26(2): 88-89.
Smith-Lacroix, J.-H., Durocher, S. and Gendron, Y. 2012. The Erosion of Jurisdiction: Auditing in a Market Value Accounting Regime. Critical Perspectives on Accounting, 23(1): 36-53.
Bujaki, M.L. and Durocher, S. 2012. Industry identification through ratio analysis. Accounting Perspectives, 11(4): 315-322.
Durocher, S. and Gendron, Y. 2011. IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. The European Accounting Review, 20(2): 233-262.
Durocher, S. and Fortin, A. 2011. Practitioners' Participation in the Accounting Standard-Setting Process. Accounting and Business Research, 41(1): 29-50.
Durocher, S. and Fortin, A. 2010. Standard-Setting Institutions' User-Oriented Legitimacy Management Strategies: The Canadian Case. Qualitative Research in Accounting & Management, 7(4): 476-504.
Durocher, S. 2009. The Future of Interpretive Accounting Research: The Contribution of McCracken's (1988) Approach. Qualitative Research in Accounting & Management, 6(3): 137-159.
Durocher, S. and Fortin, A. 2009. Proposed changes in lease accounting and private business bankers' credit decisions. Accounting Perspectives, 8(1): 9-42.
Funded Research during the last 7 years
| From-To | Source | Title | * | ** | Role | Amount |
|---|---|---|---|---|---|---|
| 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 | $ 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-I | $ 5,000 |
| 2014-2015 | Telfer School of Management Research Fund (SMRF) | Canadian and French Environmental Reporting Practices : A Comparative Study | R | I | Co-I | $ 6,000 |
| 2014-2015 | Chaire d'information financière et organisationnelle/ÉSG UQAM | Canadian and French Environmental Reporting Practices : A Comparative Study | R | O | Co-I | $ 4,000 |
| 2012-2014 | Telfer-Sprott Research Fund | Impression management in accounting recruitment documents: An analysis of gender and race | R | I | PI | $ 10,000 |
| 2012-2014 | CGA Canada / CAAA | Comprehensive Income Information: A User's Perspective | R | O | PI | $ 10,000 |
| 2012-2013 | CGA-Canada Accounting and Governance Research Center | Timing the adoption of the new Canadian GAAP for private enterprises - Insights from the theory of planned behaviour | R | O | Co-PI | $ 650 |
| 2011-2012 | Chaire d'information financière et organisationnelle/ÉSG UQAM | Accounting Standards for Private Enterprises: An Adoption Behavior Study | R | O | PI | $ 3,000 |
| 2010-2013 | SSHRC | The Legitimacy of the Canadian Accounting Standard Setter in the Globalization Era | R | C | PI | $ 63,500 |
| 2010-2012 | CGA Canada and the Canadian Academic Accounting Association | Accounting Standards for Private Enterprises: An Adoption Behavior Study | R | O | Co-PI | $ 5,000 |
| 2010-2011 | CGA - Accounting Research Centre | Accounting Standards for Private Enterprises: An Adoption Behavior Study | R | I | PI | $ 2,000 |
| 2009-2010 | Telfer School of Management (4A SSHRC Program) | The Legitimacy of the Canadian Accounting Standard Setter in the Globalization Era | R | I | PI | $ 4,000 |
| 2008-2009 | Telfer School of Management (4A SSHRC Program) | The Legitimacy of the Canadian Accounting Standard Setter in the Globalization Era | R | I | PI | $ 6,000 |
*Purpose = C: Contract (R and D), E: Equipment Grant, R: Research Grant, S: Support Award, P: Pedagogical Grant, O: Other, U: Unknown
**Type= C: Granting Councils, G: Government, F: Foundations, I: UO Internal Funding, O: Other, U: Unknown
Role: PI = Principal Investigator, Co-I = Co-Investigator, Co-PI = Co-Principal Investigator
