Elisabeth Walliser

Professor, IAE Nice, University Nice Sophia Antipolis

For twenty years, her work has focused on different aspects of intangible capital, and brands in particular. Her research also focuses on the accounting standards setting process at the national and international levels. Her work has given rise to publications in academic journals (Accounting-Control-Audit, Revue française de gestion, International Management …) and professional journals (Revue Française de Comptabilité, Expansion Management Review, Brand Reviews …). Elisabeth Walliser is also the author of a book resulting from her doctoral dissertation (thesis prize of the Association Francophone de Comptabilité) “the accounting measure of brands” (Vuibert, 2001) and recently co-directed a collective work “Intangible capital: a challenge for accountants and managers” (Editions Management and Society, 2011) finalist of the SFM / SYNTEC award for the best applied research in management.

Research Fields

  • Brand (book value of the brand)
  • Intangible and Intellectual Capital
  • Accounting Standardization (national and international)


The recognition of intangible capital: what are the challenges for business valuation?, Management International, 2014, vol. 18, No. 3, 12-19 (with C. Bessieux-Ollier, A. Schatt and D. Zéghal).

The contingency of the accounting framework: the case of French companies listed on Alternext, Recherches en Sciences, April 2014, n ° 100, 71-91 (with C. Bessieux-Ollier).

Accounting for the Emerging Part of Intangible Capital, Economics and Management, January 2014, No. 150, 24-29 (E. Walliser).

The Mandatory Adoption of IFRS on Intangibles: Upheaveal or Inertia? The Case of France, International Journal of Accounting, Auditing and Performance Evaluation, 2012, vol. 8, No. 1, pp. 91-113 (with C. Bessieux-Ollier, M. Chavent and V. Kuentz).

Being or not being fair: a persistent conceptual debate in accounting, French Review of Accounting, No. 453, April 2012, 45-47 (E. Walliser).

Being or not being fair: towards new perspectives?, French Accounting Review, No. 454, May 2012, 32-34 (E. Walliser).

Intangible Capital: State of Play and Prospects, French Review of Management, Vol. 36, No. 207, October 2010, 85-92 (with C. Bessieux-Ollier).

Intangible assets and accounting, French Review of Accounting, n ° 437, November 2010, pp. 40-42 (with C. Bessieux-Ollier).

The transition and the balance sheet of the first IFRS application in France: the case of intangibles, Accounting-Control-Audit, in special issue “Globalization and international accounting standards”, 2007, 219-246, (with C. Bessieux-Ollier).

Classification of Accounting Systems: its Contribution to Understanding of International Accounting, European Financial and Accounting Journal, 2006, Vol 2, No. 1, 6-33 (with J. L. Rossignol).

Human capital: an accounting approach versus a managerial approach, International Review on Labor and Society, 2006, vol 4, n ° 2, 25-57 (with C. Bessieux-Ollier and M. Lacroix).

Accounting measurement of brands and international standardization, special issue Brands and Heritage, The Magazine of Marks, No. 41, January 2003, 11-14 (E. Walliser).

Accounting research between contingencies and universality: the case of the brand accounting measure, Accounting-Control-Audit, in special issue “problematics and methodological issues of research”, December 2000, p. 107-120 (E. Walliser).

The accounting measure of brands in the era of European integration: a worrying disparity, Accounting-Control-Audit, Volume 5, vol. 2, September 1999, 47-60, (E. Walliser)

Valuation: no technique is needed in Dossier: What future for brands? The Expansion Management Review, No. 84, March 1997, 86-93, (E. Walliser)

Taking brands into account in the balance sheet, Economics and Accounting, No. 196, September 1996, pp. 29-33, (E. Walliser)


Intangible economics, managerial innovations and co-development, LAREEM-CEPN international conference, Oran, 24-25 June 2014 (with R. Pérez and S. Mignon).

Why firms listed on an unregulated financial market comply voluntarily with IFRS: An empirical analysis with French data (with C. Bessieux-Ollier), American Accounting Association (AAA) Annual Meeting, Washington, DC, 4 -8 August 2012,

International Governance Conference (IGC), Lyon, 24-25 May 2012,

Annual Conference of the European Accouting Association (EAA), Ljubljana, 9-11 May 2012.
Intangible capital: state of play and perspectives, opening communication to the AFC / MRM research day on June 18, 2010 in Montpellier.

The adoption in France of IFRS standards for intangibles: upheaval or inertia?, AFC / MRM research day “Intangible capital: state of play and prospects”, June 18, 2010 in Montpellier (with C. Bessieux-Ollier, M. Chavent, and V. Kuentz).

The evolution of accounting research on intangible capital: a scientometric analysis over the period 1926-2008, symposium of the 31st Annual Congress of the Francophone Accounting Association (AFC), Nice, May 2010 ( E. Walliser and C. Bessieux-Ollier)

The Effects of Adopting Mandatory IFRS on Intangibles: French Evidence, (with C. Bessieux-Ollier, M. Chavent and V. Kuentz) American Accounting Association (AAA) Annual meeting, New York, August, 2010 , 30th Annual Congress of the Francophone Accounting Association (AFC), Strasbourg, May 2010, 32nd Annual Congress of the European Accounting Association (EAA), Tampere, May, 2010.


Advanced Accounting DCG 10 (with G. Langlois, M. Friederich and Alain Burlaud), Foucher (since the 2013-2014 edition), 535 pages.

The intangible capital of the company: a challenge for accountants and managers, a collective work in partnership with the National Company of Statutory Auditors and the Regional Council of Accountants of Montpellier. Editions EMS (Management and Society), June 2011, 174 p., (E. Walliser and C. Bessieux Ollier)

Management control, Paris, Vuibert, 2004, 361 p. (with A. Burlaud, C. Simon, R. Teller, S. Chatelain-Ponroy and S. Mignon)

Accounting measurement of brands, Paris, Vuibert, 2001, 204 p. (E. Walliser).
Chapters of books

The brand in the company’s accounts , in G.Michel (Dir.) The transversal management of the brand, Dunod, September 2013, pp 195-213 (E. Walliser).

Financial globalization and revision of conceptual accounting frameworks: Have lessons been learned from the crisis of capitalism?, in Ch Haorau, JL Malo, Simon C. (Dir.), Accounting, controls and Society, Editions Foucher, December 2011, p.87-99. (with Ch. Hoarau and R. Teller)

On a Francophone contribution to research on intangible capital, in E. Walliser and Bessieux Ollier (Dir.), The intangible capital of business: a challenge for accountants and managers, Editions Management and Society (EMS), June 2011, pp. 13-18.

Brand accounting, in Colasse B. (Dir.), Encyclopedia of Accounting, Management Control and Audit, Paris, Economica, 2nd edition, March 2009, pp. 321-332 (E. Walliser).

The issues and results of harmonization, in P. Dumontier and R. Teller (Dir.), Doing research in financial accounting FNEGE, Vuibert, November 2001, chapter 10, pp. 153-176 (With B. Turrillo).

Accounting classifications : nature and relevance, in P. Dumontier and R. Teller (Dir.), Doing research in financial accounting, FNEGE, Vuibert, November 2001, chapter 9, pp. 137-151 (with J-L Rossignol).

Other Academic Work

Reading account “Accounting standardization. News and issues”, The Academy (2014), published in Economy and Society, Enterprise and Finance Series, KF No. 4, July 2014 pp.

Book Review “Accounting and Sustainability”. Richard, J. (2012): Paris: Editions Economica, published in Accounting-Control-Audit volume 18 vol 2, September 2012, pp. 186-188.

Reading account “Power, finance and knowledge. The transformations of the capitalist enterprise between XX and XXI century “. Weinstein, O. (2010): Paris: Editions La Découverte, published in Accounting-Audit-Audit volume 18, vol. 1, April 2012, p. 190-192.