Dr. Denis CHOFFEL teaches at the University of Lorraine at the IUT of Longwy since 2011. He is in charge of several bachelors in the field of accounting and management control at the IUT of Longwy, as well as in Luxembourg and Paris. His research works are in the field of accounting and management control. He began to study the different types of performance indicators, notably through the Balanced Scorecard for which, he published an article in collaboration with Professor Meyssonnier. He also studied more specifically the issues related to performance measurement in public organizations such as local communities, hospitals and the University. Currently, he participates in an interdisciplinary research group within the research laboratory, CEREFIGE, on territorial coordination around the health management.