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Durocher, Sylvain

Durocher, Sylvain

Logan Katz Fellow
Full Professor
B.A. (UQO), CPA, CA (UQAM), M.Sc. (UQAM), Ph.D. (UQAM)
Location
DMS 7110
Telephone
613-562-5800 x 4734
Email
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Research Areas
  • Accounting profession
  • Accounting standard setting
  • Environmental and social reporting
  • Financial statement users
  • Qualitative research
  • Sociological approaches in accounting research

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., 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.

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.

Papers in Refereed Journals

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.

Picard, C.F., Durocher, S. and Gendron, Y. 2017. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice and Theory.

Brouard, F., Bujaki, M.L. and Durocher, S. 2017. Attracting Potential Professional Accountants before and After the CPA Merger in Canada. Accounting Perspectives.

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.

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.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To Source Title * ** Role Amount
2017-2022 Logan-Katz Fellowship Accounting Standard-setting Issues R O PI $ 25,000
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
2014-2015 Chaire d'information financière et organisationnelle/ÉSG UQAM Canadian and French Environmental Reporting Practices : A Comparative Study R O Co-PI $ 4,000
2014-2015 Telfer School of Management Research Fund (SMRF) Canadian and French Environmental Reporting Practices : A Comparative Study R I Co-PI $ 6,000
2012-2014 CGA Canada / CAAA Comprehensive Income Information: A User's Perspective R O Co-PI $ 10,000
2012-2014 Telfer-Sprott Research Fund Impression management in accounting recruitment documents: An analysis of gender and race R I Co-I $ 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
2011-2014 Logan-Katz Fellowship Accounting Standard-setting Issues R O PI $ 20,000
2011-2012 Chaire d'information financière et organisationnelle/ÉSG UQAM Accounting Standards for Private Enterprises: An Adoption Behavior Study R O Co-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 Co-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

*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

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