Professors

Raluca SANDU

Professor

Socio-political studies of accounting, Accounting history, CSR, Accounting profession, Critical discourse analysis, Governmentality studies

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Raluca SANDU

Academy

Transformation

Research center

SKEMA Centre for Global Risks

Location

Paris

Discipline

Accounting

Dr. Raluca Sandu is Professor of finance and accounting at SKEMA Business School. She is Faculty Dean, and a member of the Executive Committee since 2024, after acting previously as Associate Dean of Faculty, and Associate Dean of the Academy Globalisation. Before joining SKEMA in 2009 she was lecturer and International Relations Director at the Academy of Economic Studies in Bucharest. Raluca Sandu holds a doctorate in management sciences from the University of Orleans – France. Her research interests are in interdisciplinary studies in accounting, geopolitics of accounting, and accounting history. She is member of the editorial board of Accounting History (with an expertise in transitional economies), and invited editor of a 2022 special issue on accounting and work in a historical context. Raluca Sandu is co-leading the thematic group on accounting history of the French Accounting Association (AFC). Her research is published in Accounting, Auditing and Accountability Journal; Accounting History; Comptabilité, Contrôle, Audit, and she also (co)authored several books and chapters on interdisciplinary perspectives in accounting, sustainable accounting and accounting history.

Education
2013
Doctorate in Management Sciences, Université d'Orléans, France
2004
Master in Finance and management control, Université d'Orléans, France
2003
BA in Bachelor in Business administration in foreign languages, Academy of Economic Studies, Romania
Experience
Full-time academic positions
Since 2025
Professor, SKEMA Business School, France
2014 - 2024
Associate Professor, SKEMA Business School, France
2009 - 2013
Assistant Professor, SKEMA Business School, France
2003 - 2009
Assistant Professor, Academy of Economic Studies, Romania
Other academic affiliations and appointments
2019 - 2022
Associate DEAN of the Globalisation Academy, SKEMA Business School, France
2013
Erasmus exchange teacher, University of Naples Federico II, Italy
2013 - 2014
Visiting lecturer, Université de Lille, France
2009 - 2013
Scientific Director of the MS Audit, Contrôle de Gestion et Systèmes d'Informations - Paris campus, SKEMA Business School, France
2009 - 2019
Scientific Director of the MSc in Auditing, Management Accounting and Information Systems - Paris campus, SKEMA Business School, France
2008 - 2009
Visiting lecturer, Université d'Orléans, France
2008 - 2009
International Relations Director, Academy of Economic Studies, Romania
2005 - 2009
Program Manager of the Master (DESS) in Finance and Management Control, Academy of Economic Studies, Romania
2005 - 2008
International Relations Representative for French speaking countries, Academy of Economic Studies, Romania
Other professional experiences
Since 2024
Dean of Faculty, SKEMA Business School, France
2022 - 2024
Associate DEAN of Faculty, SKEMA Business School, France
Research grants, Awards and Honors
Awards and Honors
2024
Joseph Colleye prize in history of accounting 2024 (international)
2017
SKEMA Prize for Pedagogical Innovation, France
Other research activities
Editorial Board Member
Since 2020
Accounting History
Organization of a conference or a research seminar
2019
Accounting History Conference
2012
The third Accounting History International Emerging Scholars' Colloquium, France
Affiliations
Since 2021
Joint coordinator of the GT History of AFC
PhD Supervision
Since 2022
Henley Business School, PhD thesis, Thesis Reviewer
Other academic activities
2018 - 2020
Member of the Lifelong Learning Committee with an advisory role., Chartered Institute of Management Accountants (CIMA)
2018 - 2022
Member of the Board, Association des Professionnels et Directeurs Comptabilité et Gestion (APDC), France
Since 2010
Member of DFCG "Association Nationale des Directeurs Financiers et de Contrôle de Gestion"
Since 2010
Member of APDC "Association des Professionnels et Directeurs Comptabilité et Gestion"
Since 2009
French branch of the Association of the Chartered Institute of Management Accountants France and UK

Peer-reviewed journal articles

MARAN, L., LAI, A., NAPIER, C.J., SANDU, R. and SANGSTER, A. (2025). Special issues in Accounting History from the guest editors’ perspective. Accounting History, 30(2), pp. 190 - 210.
ROSZAK, S., SANDU, R., KÖNIGSGRUBER, R. and RAMID, S. (2025). The practice turn in integrated reporting (IR) research: A comprehensive review. Comptabilité, Contrôle, Audit, 31(1), pp. 7-51.
SANDU, R., ZELINSCHI, D. and FERRY, L. (2023). Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms. Accounting History, 28(1), pp. 143-169.
SANGSTER, A., STONER, G., FLOOD, B., SANDU, R. and ROMON, F. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), pp. 478-481.
LUPU, I. and SANDU, R. (2017). Intertextuality in corporate narratives: a discursive analysis of a contested privatization. Accounting, Auditing & Accountability Journal, 30(3), pp. 534 - 564.
LEVANT, Y., COULMONT, M. and SANDU, R. (2016). Business Simulation as an Active Learning Activity for Developing Soft Skills. The International Journal of Accounting, 25(4), pp. 368-395.
SANDU, R. and IOAN, I. (2008). Beyond the balance sheet: intellectual capital disclosure in transition economies. A case study from the oil industry. Journal of Accounting, Management and Governance, 24, pp. 88-100.
SANDU, R., BOGDAN, A. and IOAN, I. (2007). Are corporate annual reports balanced? A case study on intellectual capital issues in the corporate annual reports of a Romanian company. Journal of Accounting, Management and Governance.

Conference proceedings

SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting structured literature review: a dynamic analysis of relationships between practice, research, and policy-making.

Non peer-reviewed journal articles

SANDU, R. and ROBU, V. (2006). L'analyse des performances: "une approche critique dans le contexte des théories de gouvernance". Theoretical and Applied Economics.

Professional articles

LEVANT, Y. and SANDU, R. (2014). Expertise technique et compétences génériques dans la formation des futurs professionnels du chiffre. Revue Finance & Gestion, pp. 41.

Book chapters

SANDU, R. (2020). Multi-, Inter-, Trans-disciplinarité: postures de l'histoire de la comptabilité dans le projet d'unité des connaissances. In: Mélanges en honneur du professeur Henri Zimnovitch. 1st ed. L'Harmattan, pp. 165-180.
SANDU, R. (2018). Rupture et continuité dans un pays postcommuniste: mentalités, pratiques de gestion et identité professionnelle en transition. In: Mathieu Floquet, Pierre Labardin, Yves Levant eds. L'histoire comme méthode pour comprendre le management. 1st ed. L'Harmattan, pp. 99-113.
SANDU, R. and LEVANT, Y. (2018). The research-practice gap in public sector accounting in France. In: Laurence Ferry, Iris Salterer, Ileana Steccolini, Basile Tucker eds. The Research-Practice Gap on Accounting in the Public Services An International Analysis. 1st ed. Palgrave Macmillan.
SANDU, R. (2016). Notice: réforme comptable en transition (réglementation comptable). In: Béatrice Touchelay, Didier Bensadon, Nicolas Praquin eds. Dictionnaire historique, analytique et critique de la comptabilité des entreprises. 1st ed. Presses universitaires du Septentrion, pp. 322-344.
ALBU, N., LUPU, I. and SANDU, R. (2014). Multinationals as vectors of corporate governance improvements in emerging economies - a case study. In: Sabri Boubaker, Duc Khuong Nguyen eds. Corporate Governance in Emerging Markets: Theories, Practices and Cases. 1st ed. Springer, pp. 331-351.
SANDU, R. (2013). Origine, émergence, généalogie - approches et accroches en histoire de la comptabilité. In: Yves Levant, Raluca Sandu, Henri Zimnovitch eds. Mélanges en l'honneur de Yannick Lemarchand. 1st ed. L'Harmattan, pp. 125-143.
LEVANT, Y., SANDU, R. and ZIMNOVICTH, H. (2013). Trois consultants (1915-1950) et leur prospérité: que nous ont-ils appris? In: Yves Levant, Raluca Sandu, Henri Zimnovitch eds. Mélanges en l'honneur de Yannick Lemarchand. 1st ed. L'Harmattan, pp. 183.
SANDU, R. and CISMASU, I.D. (2003). Analyse économique et financière. In: Cahier d'applications et études de cas. 1st ed. Editura ASE Bucuresti.

Keynote speaker

SANDU, R. (2022). What makes special a special issue. In: 11th Accounting History International Conference. Portsmouth.

Guest editor of a journal special issue

SANDU, R. (2022). Special issue - Accounting and work in historical perspective. Accounting History, 27(2).

Editorials of a journal

SANDU, R. (2022). Accounting and work in historical perspective. Accounting History, 27(2), pp. 188–193.

Books and book editor

SANDU, R. and ROSZAK, S. (2024). Integrated Thinking For Long-Term Value Creation A Multidisciplinary Reporting Approach In A Globalized World. Palgrave Macmillan.
ROSZAK, S. and SANDU, R. [Eds] (2024). Integrated Thinking for Long-Term Value Creation : A Multidisciplinary Reporting Approach in a Globalized World. Palgrave Macmillan, 250 pages.
LEVANT, Y., ZIMNOVICTH, H., SANDU, R. and BENSADON, D. [Eds] (2013). Mélanges en l'honneur de Yannick Lemarchand. L'Harmattan, 366 pages.

Conference presentations

SANDU, R. and LEVANT, Y. (2023). Heterotopias as “enacted” utopias: on pirate narratives and the use of imagination in creating alternative organization models​. In: EGOS. Cagliari.
SANDU, R., ZELINSCHI, D., FOURNES, C. and FABRE, A. (2023). Cartographie des articles francophones en histoire de la comptabilité - GT - HISTOIRE DE LA COMPTABILITÉ, DE L'AUDIT ET DU CONTRÔLE. In: AFC. Lyon.
SANDU, R. and FERRY, L. (2022). Post-communist markets as heterotopias: USAID role in reshaping capitalism at the periphery. In: EGOS. Vienna.
SANDU, R., ZELINSCHI, D., FABRE, A. and FOURNES, C. (2022). Cartographie de la recherche francophone en histoire de la comptabilité. In: GT Histoire - 43ème Congrès de l'AFC. Bordeaux.
SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting structured literature review: a dynamic analysis of relationships between practice, research, and policy-making. In: AFC (Association Francophone de Comptabilité). Online Conference.
SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting systematic literature review: a dynamic analysis of relationships between practice, research, and policy-making. In: EAA (European Accounting Association). Bucharest.
SANDU, R., ZELINSCHI, D. and FERRY, L. (2018). Reforming accounting at the periphery: the Romanian accounting reform as a field of confrontation for developed countries' accounting elites. In: Interdisciplinary Perspectives on Accounting Conference. Edinburgh.
SANDU, R., ZELINSCHI, D. and FERRY, L. (2018). A post-colonial war for expertise: the Romanian accounting reform as a field of confrontation for developed countries' accounting regimes. In: EAA (European Accounting Association) Annual Congress. Milan.
SANDU, R. (2018). Post-communist economies as heterotopias: USAID role in preparing the ground for accounting reforms. In: Workshop on the Politics of accounting. Innsbruck.
URDARI, C. and SANDU, R. (2016). Academics as knowledge workers: a study of power, alienation, and professional identity in the French higher education. In: EGOS (European Group for Organization Studies). Naples.
LEVANT, Y. and SANDU, R. (2015). Business simulation as an active learning activity for developing soft skills. In: EAA (European Accounting Association). Glasgow.
SANDU, R. (2015). Utopies et hétérotopies pirates: le cas de la République de Salé. In: Journées d'histoire du Management et des organisations. Lille.
LEVANT, Y., MAZIANE, L. and SANDU, R. (2014). Crisis of capitalism and the search for alternative models. The Pirate Republic of Salé (1627-1668): a critical analysis. In: ABH Conference. Newcastle.
LEVANT, Y., MAZIANE, L. and SANDU, R. (2014). The Pirate Republic of Salé (1627-1668): a critical discussion of alternative organization models. In: Congress of the European Business History Association. Utrecht.
LEVANT, Y., COULMONT, M. and SANDU, R. (2014). Business simulations as an active learning activity for developing soft skills. In: World Congress of Accounting Educators and Researchers. Florence.
SANDU, R. and FERRY, L. (2014). USAid Role in (Re)building the Market in Transitional Economies - the Case of Investor Relations (IR) in Romania. In: European Business History Association. Utrecht.
SANDU, R. (2012). Managing image to construct legitimacy - the case of a Romanian oil company. In: Interdisciplinary Perspectives on Accounting Conference. Cardiff.
SANDU, R. (2012). The Emmergence of Investor Relations in Transition Economies - the case of Romania. In: The third Accounting History International Emerging Scholars' Colloquium. Paris.
SANDU, R. and LUPU, I. (2011). Corporate communication in a post-privatization context: building dialogues to assert legitimacy. In: Financial Reporting and Business Communication Conference. Bristol.
SANDU, R. and LUPU, I. (2011). Financial communication framework and practices' from the French OCF - a story of promoting best practices in investor relations. In: Workshop on Financial Reporting as Social and Organizational Practice - London School of Economics. London.
SANDU, R. and IOAN, I. (2010). Legitimacy strategies in the annual reports - what turn to social responsibility in post-privatization context. In: EAA (European Accounting Association). Istanbul.
SANDU, R. and IOAN, I. (2009). Legitimacy strategies in the annual reports - what turn to social responsibility in post-privatization context. In: Interdisciplinary Perspectives on Accounting Conference. Innsbruck.
SANDU, R. and IOAN, I. (2008). Legitimacy strategies in the annual reports - what turn to social responsibility in post-privatization context. In: Congrès de l'AFC (Association Francophone de Comptabilité). Cergy-Pontoise.
SANDU, R., BOGDAN, A. and LEFTER, V. (2008). Strategy Issues in Corporate Communication. A comparative study from the Oil Industry. In: Simposium International ASECU. Bucharest.
SANDU, R., LEFTER, V. and BOGDAN, A. (2007). Management commentary (MC). A sample from the international dialogue on standard-setting. In: International Conference on Business Intelligence. Brasov.
SANDU, R. and ANGHEL, I. (2006). Intellectual Capital (IC) Valuation. IC value of the Romanian listed companies. In: International Conference Competitiveness and Stability in the Knowledge-Based Economy. Craiova.

Faculty research seminar presentations

SANDU, R. (2017). Rupture et continuité dans un pays postcommuniste : mentalités, pratiques de gestion et identité professionnelle en transition. In: Atelier de recherche en Histoire de la gestion et de la comptabilité: FAIRR, SKEMA. Paris.

Press and social media

SANDU, R. (2023). Géopolitique de la comptabilité - Publika. SKEMA Publika.