![](https://neoma-bs.com/sites/default/files/uploaded_images/profs-neoma_0.png)# SUBTIL Nathalie

 

 

 
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- SUBTIL Nathalie
 
  

 

    ![](/sites/default/files/styles/large/public/uploaded_images/photos_academ/2846-subtil-nathalie.jpg?itok=p25qCuoB)SUBTIL Nathalie

 Associate Professor

  

 <nathalie.subtil@neoma-bs.fr> 

 

 

 

 - About
 - Academic publications
 
  

 

    [Accounting, Control &amp; Legal Affairs](https://neoma-bs.com/departements/accounting-control-legal-affairs) 

    PhD, Management, Prospective, Innovation, Strategy, Organization 

 

Nathalie SUBTIL-GEERAERTS has been the Academic Director of NEOMA Business School since April 2022.  
Since September 2025, the scope of this position has been expanded to become the Teaching and Learning direction.

She teaches accounting, auditing, and corporate finance, and began her career at the former audit firm Arthur Andersen.

As an Associate Professor at NEOMA Business School, she has developed long-term partnerships with numerous companies in the auditing sector, particularly within the Master in Management (Programme Grande École). She has organized conferences and co-created courses in collaboration with auditing firms.  
In this context, she contributed to the creation of the “Comptabilité, Contrôle, Audit” (Accounting, Control, Auditing) excellence track, for which she served as Faculty Advisor at NEOMA Business School until September 2025.  
As of that date, she is fully dedicated to her role as Director of Teaching and Learning at NEOMA Business School.

Her research focuses on the influence of quantitative indicators within organizations in relation to the manager’s personal responsibility, as well as on teaching the interpretation and use of numerical representations.  
She has notably published in the *Revue de l’Organisation Responsable* and contributes to case studies and book chapters, particularly in the field of auditing.

 

 ###  Areas of research 



- Privileged or even excessive use of numerical representations within the organisations and responsibility of the manager
- Teaching in Business School (teaching for the use of numerical representations, in particular accounting)
- Audit &amp; CSR - Audit and Parity
 
  

 

##   Recent academic contributions  

 SUBTIL-GEERAERTS, N., C. DAUSSY, I. MIROIR-LAIR, "L’expectation gap en termes de RSE : attentes du public VS réalité de la RSE" in *Ethique et RSE- la prise en compte de leur impact par les entreprises*., Jean Michel Huet et Isabelle Rousseau Ed., Pearson Education, 2024 

 GUIDICI, S., N. SUBTIL-GEERAERTS - "TeaShop SA" - 2022, *Centrale de Cas et de Médias Pédagogiques (CCMP)*, Paris 

 SUBTIL-GEERAERTS, N., S.GUIDICI - "CoffeeGust : votre première mission d'audit" - 2021, *Centrale de Cas et de Médias Pédagogiques (CCMP)*, Paris 

 

 

 

##   Publications  

 SUBTIL-GEERAERTS, N., "L’emprise du chiffre au sein des organisations comme facteur de déresponsabilisation du manager", *Revue de l'Organisation Responsable*, January 2021, no. 1, pp. 9-24 

 

 

 

##   Others  

 SUBTIL-GEERAERTS, N. - "A Neoma BS, les étudiants se glissent dans la peau d'un auditeur" - 2018, *Monde des Grandes Ecoles et Universités*, Paris, France 

 

 

 

##   Chapters  

 SUBTIL-GEERAERTS, N., C. DAUSSY, I. MIROIR-LAIR, "L’expectation gap en termes de RSE : attentes du public VS réalité de la RSE" in *Ethique et RSE- la prise en compte de leur impact par les entreprises*., Jean Michel Huet et Isabelle Rousseau Ed., Pearson Education, 2024 

 SUBTIL-GEERAERTS, N., I. MIROIR-LAIR, C. DAUSSY, "L'audit du rapport RSE comme facteur de performance sociétale" in *Audit et Performance*., Huet Jean Michel, Tracq-Sengeissen Isabelle et Bucaille Edouard Eds, Pearson Education, pp. 181-196, 2021 

 

 

 

##   Conferences  

 ROSZAK, S., N. SUBTIL-GEERAERTS, E. FIMBEL, A. FALANTIN, "Can Integrated Reporting Restore Trust? An Exploratory Study In Early Adopting Organizations" in *Association Francophone de Comptabilité*, 2021 

 SUBTIL-GEERAERTS, N., C.DAUSSY, "The limitations of the use of extra-financial measures: do the auditors consider them in the verification process required by the law?" in *EURAM 2018 Conference*, 2018, Iceland 

 

 

 

##   Conference contributions  

 SUBTIL-GEERAERTS, N., "La prégnance et la prééminence de la représentation chiffrée dans les organisations comme anesthésiant à la responsabilité individuelle du manager" in *12ème congrès RIODD*, 2017, Paris, France 

 

 

 

##   Case studies  

 GUIDICI, S., N. SUBTIL-GEERAERTS - "TeaShop SA" - 2022, *Centrale de Cas et de Médias Pédagogiques (CCMP)*, Paris 

 SUBTIL-GEERAERTS, N., S.GUIDICI - "CoffeeGust : votre première mission d'audit" - 2021, *Centrale de Cas et de Médias Pédagogiques (CCMP)*, Paris