Norman Macintosh Memorial Fellowship in Accounting
Established in May 2015 as an initiative of Dr. Cheryl S. McWatters (Queen’s Business PhD, 1991) and with financial support from Smith School of Business Faculty and PhD alumni, in memory of Professor Emeritus Norman B. Macintosh. Professor Macintosh’s academic career spanned more than 40 years at Queen’s where he established himself as a preeminent scholar in Accounting. This fellowship is awarded on the basis of academic excellence to funding-eligible PhD students in the Smith School of Business in the Accounting field. The applicant must be nominated by the Accounting faculty. Selection will be made by the PhD/MSc Awards Adjudication Committee.
Latest Recipient
Guillaume Picard-Lalonde
Where is your hometown?
I grew up in Laval, Quebec, which is a suburb city of Montreal.
Why did you choose Smith School of Business/Queen’s?
I decided to come to Smith School of Business due to the excellent reputation and quality of the program, the diversity of research methods that were taught there such as qualitative, experimental, and archival types of research, and most importantly, the amazing relationship and link I have with my supervisors Bertrand Malsch and Erica Pimentel.
What has been your favourite experience at Queen’s so far?
My most important memory so far is definitely the MSc graduation ceremony. It was an important time to reflect on everything that we’ve accomplished over the past year and how much we have learned throughout this journey with our colleagues and fellow professors. It was a great time to connect with those who left after the MSc.
What are your aspirations after graduation?
After graduation, I would like to go back to Montreal and work at a research university to continue the research projects that I started during my Ph.D. at Smith. I would like to bring all the insights I learned through the programs to those universities, while still keeping in touch with all the people and connections I have made throughout the program.
What is one interesting fact about you?
A fun fact about myself is that I met the athlete Norman MacIntosh. I am also an athlete runner and I often run with the Queen’s University cross country team. I like to run around the various locations of Kingston, and as Norman MacIntosh was often seen in his tennis attire on campus, I am often seen in my running attire when I need a much-deserved break from research.
Research Overview
Accounting Continuing Professional Development, a tool to enhance professional learning or to develop commercial interest?
Guillaume’s research explores how Chartered Professional Accountants (CPAs) in Canada navigate continuing professional development (CPD) requirements, going beyond the mandatory 40 hours of training to examine the strategic, symbolic, and institutional dimensions of CPD. His work highlights the tensions between genuine learning and compliance, investigating how CPAs, firms, and regulatory bodies each shape CPD practices to serve varying interests. Drawing on 22 interviews with auditors and additional interviews with CPA Order representatives, Guillaume’s study also considers how CPD addresses emerging issues such as environmental, social, and governance (ESG) concerns. This research is supervised by Bertrand Malsch and Erica Pimentel and builds on his previous thesis work.