PhD – Circular economy and management control in SMEs – France

The University of Montpellier (France) is offering an opportunity for an experienced PhD position in circular economy and SME management.

The project
For many SMEs, the circular economy is no longer an abstract ideal: it is a growing expectation of customers, partners and regulators. However, circularity often progresses through scattered experiments (repair, reuse, remanufacturing, recycling) rather than becoming a routine and scalable way of working. Recent studies suggest that management control systems (MCS) may be the missing link that makes circular strategies viable, but we still know very little about what control configurations are appropriate for SMEs and how coordination between value chain partners can be managed. This PhD project investigates how SMEs structure circular economy management and how different MCS packages (combining planning, performance measures, incentives and cultural controls) relate to the intensity of circular practices and perceived economic and environmental performance. The thesis will contribute to research in sustainability and management accounting and generate practical knowledge for SME owner-managers. 

Research questions (indicative)
• Why do some SMEs develop a structured approach to circular economy management, while others remain at the level of one-off initiatives?
• Which management control system configurations (packages and uses) are associated with more intensive circular practices in SMEs?
• How do circular performance measurement practices influence decision-making and, in turn, perceived economic and environmental performance in SMEs?
• How do SMEs manage circular practices in value chain relationships, and how does this coordination influence the intensity and performance of practices? 

Access to Data and Field Networks (high feasibility).
The project offers high feasibility for data collection through institutional business networks and partner organisations (dissemination and sampling of questionnaires). In addition, the team of supervisors regularly collaborates with professional survey institutes, offering the possibility of accessing broader and more diverse samples of SMEs. 

Methods
The project will primarily use quantitative methods based on survey data collected from owner-managers, with the possibility of multiple wave and/or longitudinal designs depending on the final thesis plan. 

Benefits:
• Close supervision and integration into a dynamic research environment on SMEs, sustainability and management control.
• Structured doctoral training and integration into seminars and workshops on management risk.
• Practical experience in research design, survey implementation and advanced quantitative analysis through exclusive access to specific fields (partner networks and professional survey institutes).
• Potential collaborations with international academics.
• Opportunities for co-authorship and presentation of results at international conferences, with the aim of developing articles for scientific journals during the PhD. 

Requirements:
• Master’s degree (completed or nearing completion) in management, accounting/management control, organisational behaviour or related areas.
• Strong interest in research at the intersection of management control/management accounting and the circular economy (sustainability, circular business models, performance measurement).
• Academic writing skills and good command of spoken and written English. 

Selection process: Shortlisted candidates must attend an in-person interview in Montpellier (France) in early July 2026. Remote interviews are not possible.

Organisation/company: University of Montpellier.

Field of research: Management Sciences .

Research profile: Early-stage researcher (R1).

Country: France.

Application deadline: 10 May 2026.

More information: Euraxess