Dane PFLUEGER

Professeur Associé

Comptabilité et Contrôle de Gestion

pflueger@hec.fr
Profile picture

Biographie

Dane Pflueger earned his PhD in Accounting and Masters in Public Administration (MPA) from the London School of Economics and is a graduate of Vassar College. His research examines the way in which accounting contribute to the transformation of professional work and jurisdictions, markets, and organizations. He is engaged in projects that explore the measurement and management of quality in healthcare, the evaluative practices used to manage platform organizations such as Uber and AirBnB, the management control systems underpinning markets for contested commodities, and activities to value innovative and entrepreneurial ventures. His research is published in accounting and healthcare journals, and he is an ad hoc reviewer for a variety of journals such as Organization Studies, Accounting, Organizations & Society, Financial Accountability & Management, and BMC Health Service Research.

 

Before joining the HEC Paris faculty, Dane was an Assistant Professor in Performance Management at Copenhagen Business School, where he taught courses in healthcare management, performance management in supply chains and networks, and financial accounting and management. At HEC Paris, Dane teaches Business Performance Measurement and undertakes Master Thesis supervision. 

Articles scientifiques

Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty

European Accounting Review, À paraître, (in coll. with J. Mouritsen)

(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System

European Accounting Review, À paraître, (in coll. with M. Malmmose)

The value of research activities “other than” publishing articles: reflections on an experimental workshop series

Accounting, Auditing and Accountability Journal, 2025, vol. 38, n° 1, pp 90-114, (in coll. with Y. CHAHED, R. CHARNOCK, S. DU RIETZ, N. J. LENNON, T. PALERMO, C. PARISI, A. SUNDSTRÖM, D. TOH, R. YU)

Theory as an engine: Illuminating “white space” of the SCM system of knowledge production

Journal of Purchasing and Supply Management, mars 2024, vol. 30, n° 2, pp 100910, (in coll. with A. Wieland, C. S. Chapman)

What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust

European Accounting Review, 2024, vol. 33, n° 4, pp 1139-1164, (in coll. with M. Kornberger, J. Mouritsen)

A typology of evaluative health platforms: Commercial interests and their implications for patient voice

Social Science and Medicine, juin 2024, vol. 350, n° 116946, (in coll. with J. Reilley, C. Huber)

Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

European Accounting Review, 2023, vol. 32, n° 4, pp 875-902, (in coll. with K. Z. Pedersen)

Accounting and the territorialization of markets: a field study of the Colorado cannabis market

Accounting, Organizations and Society, octobre 2022, vol. 102, n° 101351, (in coll. with D. E. MARTINEZ AHLOY, T. PALERMO)

Quality improvement for all seasons: Administrative doctrines after New Public Management

Financial Accountability & Management, février 2020, vol. 36, n° 1, pp 90-107,

Can innovation be measured? A framework of how measurement of innovation engages attention in firms

Journal of Engineering and Technology Management, avril-juin 2018, vol. 48, pp 64-75, (in coll. with A. BRATTSTRÖM, J. FRISHAMMAR, A. RICHTNÉR)

Chapitres d'ouvrages

Thinking Infrastructure and the Organization of Markets: The Creation of a Legal Market for Cannabis in Colorado

Thinking Infrastructures, M. Kornberger, G. C. Bowker, J. Elyachar, A. Mennicken, P. Miller, J. Randa Nucho, N. Pollock, Emerald Group Publishing Limited, 62 , 233-253

Cahiers de recherche

Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

Cahier de Recherche du Groupe HEC , 2022

Valuation as Promise and Care: The Use of Accounting in the Entrepreneurial Economy

Cahier de Recherche du Groupe HEC , 2018

Articles scientifiques

The value of research activities “other than” publishing articles: reflections on an experimental workshop series

Accounting, Auditing and Accountability Journal, 2025, vol. 38, n° 1, pp 90-114, (in coll. with Y. CHAHED, R. CHARNOCK, S. DU RIETZ, N. J. LENNON, T. PALERMO, C. PARISI, A. SUNDSTRÖM, D. TOH, R. YU)

A typology of evaluative health platforms: Commercial interests and their implications for patient voice

Social Science and Medicine, juin 2024, vol. 350, n° 116946, (in coll. with J. Reilley, C. Huber)

Theory as an engine: Illuminating “white space” of the SCM system of knowledge production

Journal of Purchasing and Supply Management, mars 2024, vol. 30, n° 2, pp 100910, (in coll. with A. Wieland, C. S. Chapman)

What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust

European Accounting Review, 2024, vol. 33, n° 4, pp 1139-1164, (in coll. with M. Kornberger, J. Mouritsen)

Chapitres d'ouvrages

Thinking Infrastructure and the Organization of Markets: The Creation of a Legal Market for Cannabis in Colorado

Thinking Infrastructures, M. Kornberger, G. C. Bowker, J. Elyachar, A. Mennicken, P. Miller, J. Randa Nucho, N. Pollock, Emerald Group Publishing Limited, 62 , 233-253

Cahiers de recherche

Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

Cahier de Recherche du Groupe HEC , 2022

Valuation as Promise and Care: The Use of Accounting in the Entrepreneurial Economy

Cahier de Recherche du Groupe HEC , 2018

Formation

  • Ph.D., Audit & contrôle de gestion, London School of Economics & Political Science - Royaume-Uni
  • Master in Public Administration (MPA), London School of Economics & Political Science - Royaume-Uni
  • Bachelor of Arts, Political Science, Vassar College - Etats-Unis

Nominations académiques

Responsabilités académiques à HEC

  • 2024- Professeur Associé, Comptabilité-Contrôle de Gestion HEC Paris
  • 2017-2024 Professeur Assistant, Comptabilité-Contrôle de Gestion HEC Paris

Responsabilités académiques externes

  • 2017-2017 Professeur visitant Stanford University
  • 2014-2017 Professeur Assistant Copenhagen Business School
  • 2009-2011 LSE Fellow London School of Economics & Political Science

Activités scientifiques

Activités scientifiques

  • Ad-hoc reviewer for the following journals: Accounting, Organizations, and Society, Organization Studies, Financial Accountability and Management, BioMed Health Service Research and Centre for the Analysis of Risk and Regulation Discussion Papers

    • Prix ​​& honneurs

    • 2015 Private-Public Partnership Platform Seed Funding