Oriol Amat: Good accounts make for good ethics

What if accounting could help change the world? That, at least, is the inspiration behind the work of charismatic Catalan professor Oriol Amat, who was awarded an honorary doctorate by the University of Montpellier on September 20. "Anyone who knows Oriol Amat will not be surprised that this professor of accounting has made ethics, sustainability, and social responsibility his favorite topics," said Gerald Naro, professor of management sciences at Montpellier Management, in his laudatory speech.

Alongside him on stage at the Richter Student Union amphitheater, Bernard Augé, senior lecturer at Montpellier Management, also wanted to sponsor the Spanish economist, and he is not alone.  "This sponsorship is a joint sponsorship, and I would like to acknowledge my colleagues and friends Professor Irene Georgescu and University Vice President Alexandre Vernhet," Bernard Augé said in his opening remarks.

The five dimensions

The ceremony opened with a piece by Catalan composer Vincenç Bou, performed by the duo Hors des sentiers battus. After introductory speeches by Philippe Augé, President of the University of Montpellier, and Sylvie Sammut, Director of Montpellier Management, Bernard Augé took the floor to recount Oriol Amat's academic career. "Throughout his career, Professor Oriol Amat has strived to balance the many dimensions of a university professor's role, namely: contributing to research [...], teaching and knowledge transfer, engagement in professional practice, academic leadership, and finally, mentoring and inspiration."  

His highly distinguished career began in 1990 at the Autonomous University of Barcelona, where he completed a PhD thesis in economics on the key success factors of cooperatives. In 1992, he took up a teaching position at Pompeu Fabra University in Barcelona (UPF), an institution he has remained at ever since, holding numerous positions including: Director of the Department of Economics and Business (2003-2005); Director of the Center for Quality and Innovation in Education (2006-2011); Dean of the Barcelona School of Management at UPF (2018-2021); and finally, Rector from 2021 to 2023. "His passion for imparting knowledge and his commitment to students are evident in his exceptional teaching approach and his rare ability to make complex subjects accessible to all [ ...] Oriol Amat is a transmitter of knowledge."

A jointly developed master's degree

His long collaboration with Montpellier Management has also led to the creation of a new degree program, the ISMAA Master's in International Strategic Management Accounting and Auditing. "It's a joint venture that promotes international mobility through work-study programs, "explains Bernard Augé. "I think there are very few of these in France; we are one of only two or three examples. This master's degree is offered in partnership with the Barcelona School of Management, and it would not have been possible without your support, dear Oriol."

"Meaningful" research

While Oriol Amat stands out for his teaching skills, he also shines in the field of research, as Gerald Naro explained. In his 30-year career, the Catalan has authored numerous scientific articles in the most prestigious journals, such as the Journal of Business Ethics, European Accounting Review, and European Business Review, as well as some 40 books translated into several languages, including La bouteille à moitié pleine : Apprendre des crises et de ceux qui l'ont amélioré (The Glass Half Full: Learning from Crises and Those Who Improved It) ( 2020),Les entreprises qui mentent. How They Cook the Books and How to Detect It Before It's Too Late (2019), and Universal Basic Income: Analysis of a Disruptive Proposal (2019). "I can't help but admire the volume and richness of your publications, which translate into an h-index that would make many of our colleagues green with envy," said the Montpellier professor.

Even more than the quantity, it is Oriol Amat's research topics that attract attention, including from those new to management science. This is evidenced by his work on corporate fraud and, in particular, on sincerity, a fundamental accounting principle that demonstrates that this discipline is far from being a simple exercise in quantification, but also incorporates a behavioral dimension. "Your research activities are directly linked to major societal issues [...] They are extremely meaningful and constitute what we now refer to as impact research," noted Gerald Naro. More recently, Oriol Amat has turned his attention to the issue of sustainability in the field of management control, focusing on tools known as balanced scorecards. These tools were designed by Robert Kaplan, a professor at Harvard Business School, and developed by Oriol Amat for the Barcelona Business School. 

Civic engagement

A direct link to "major societal issues" that the Catalan has addressed in his political and civic engagement, as Bernard Augé pointed out: "In addition to his academic work, Oriol Amat has been involved in the professional world as a consultant and advisor. He has been involved in numerous institutions and professional associations. This commitment has enabled him to effectively bridge the gap between the business world and theory." In 2002, he founded theCatalan Accounting and Management Association. In 2011, he became a member of the Advisory Council for the Reactivation and Growth of Catalonia and director of theNational Securities Market Commission. He held both positions until 2015. In 2015, he joined the Parliament of Catalonia for a two-year term. He has also been dean ofthe College of Economists of Catalonia, a member of the advisory board of theBarcelona Chamber of Commerce, and a member of the Spanish Academic Forum on Sustainable Finance, among other positions.

So, to the question: can accounting and management sciences really help change the world? Gérald Naro replies: "[Oriol Amat's work] shows us that accounting cannot be reduced to a neutral and apolitical technology [...] It represents and conveys the dominant values and ideology of a society. By participating in the creation and dissemination of reality, it participates in the production of the world. [...] If we want to change the world, we undoubtedly need to change the way we count. The problem is counting what really matters."

These two tributes were followed by an inaugural lecture given by Oriol Amat on the theme "Accounting and control, past, present, and future," which can be viewed in the video of the ceremony.