Brigitte Dugas is a Permanent Affiliate Professor in the CPO (Management Accounting and Management Control) Department of the European School of Management : ESCP Business School - in Paris, France. She currently teaches in the Bachelor Program (Managerial Accounting) and in the MIM program (Coûts et Décision in Pre-Master and Management Control in M1). Before joining ESCP in 2005 as an external speaker, she worked for Air France for twenty years in various departments and held high-responsibility roles. During her career at Air France, she began as a management controller assistant, in charge of spare parts for Air France Industries. She then became a project manager for Terminal F (Roissy) and was involved in the early implementation of the airfrance@com website. She graduated from ESC Reims in 1987 (now Neoma) and earned a master’s degree in supply chain management from ISLI (Institut Supérieur de Logistique Industrielle) in Bordeaux in 1998.