CV-Nihel Chabrak- 25-08-2014€¦ · (Revised(25(August(2014) NIHEL!CHABRAK,!Ph.D.!...

(Revised 25 August 2014)

N I H E L C H A B R A K , P h . D . A s s o c i a t e P r o f e s s o r | A c c o u n t i n g

CURRICULUM VITAE

August 25, 2014

08 Fall

Personal Particulars

Address

PO BOX 22 24 50 – AL AIN – UNITED ARAB EMIRATES

Mobile: +971(0)503308075

Email: [email protected]

Nationality

French | Tunisian

Academic Qualifications

Certificate of Secondary Education (Mathematics) – Technical High School, Tunisia (1991)

Diploma, Accounting Studies – IHEC Carthage, Tunisia (1993)

Bachelor, Accounting and Financial Management – IHEC Carthage, Tunisia (1995)

Master, Methods & Concepts of Diagnosis – University of Paris Dauphine, France (1996)

Certificate, Industrial & Organizational Psychology – CNAM, France (2000)

Doctorate of Philosophy, University of Paris Dauphine (2002)

Thesis topic: Organizational accounting policy: towards cognitive theory of enaction. Available at the Library

of UPD, at the “Atelier National de Reproduction des Thèses” and at Grisemine: http://bibliotheques.univ-‐

lille1.fr/grisemine

Supervisor and Examiners

Jean-‐François Casta: University of Paris Dauphine, France (Supervisor)

Bernard Colasse: University of Paris Dauphine, France (Examiner)

Pierre Cossette: UQAM, Montréal, Canada (Examiner)

Yvon Pesqueux: CNAM, France (Examiner)

Robert Teller: University of Nice Sophia-‐Antipolis, France, (Examiner)

Tony Tinker: City University of New York (Baruch College), USA, (Examiner)

Employment history

Traineeships in accounting firms, Free Zone of Bizerte, Tunisia, Medex Petroleum, France (July 1993 -‐ July

1998)

Assistant Lecturer, University of Nantes, France (September 1998 – August 1999)

Assistant Lecturer, University of Paris Dauphine, France (September 1999 – August 2000

Consultant, Heuristis IT & Business Consulting, France (January 2001 -‐ July 2002)

[CV Nihel Chabrak] 3

Assistant then Associate Professor, Institut Télécom, Associate Researcher, University of Paris Dauphine,

France (September 2002 – August 2011)

Associate Professor, United Arab Emirates University, CBE, UAE (since September 2011)

Principal Visiting appointments (Professor and Scholar)

University of Wisconsin La Crosse – USA, CBA, Department of Accountancy, (Spring semester 2007)

University of Canterbury – Christchurch, New Zealand, Department of Accounting and Information systems

(Nov – Dec 2009)

Deakin University – Melbourne, Australia, Faculty of Business and Law, School of Accounting, Economics

and Finance (November 2009)

University of Manouba – Tunis, Tunisia (Feb-‐May 2010)

University of South Australia – Adelaide, Australia, School of Commerce, Division of Business (July 2010)

United Arab Emirates University, Faculty of Business and Economics, Accounting department, Al Ain – UAE

(Feb-‐June 2011)

Intellectual Contribution

My main research interest is in critical accounting and governance. Accounting is

not neutral and constitutes an instrument of power. Accounting reflects how

historical, social and political conflicts have been determined. Current accounting models, theories and

practices are predominantly the outcome of a “shareholders’ value” governance philosophy and a narrow

agency conception of accountability. My research aims to uncover ideological presuppositions of

accounting in order to promote an “alter” emancipating accounting – one that supports social justice, fair

wealth distribution, and sustainable growth. I applied critical theories to a broad range of research

questions on the role of accounting in society, corporate governance and the shareholder value model as

well as international accounting standards as market oriented-‐technology.

Another part of my research is related to methodological issues influenced by phenomenology and the

embodied mind. Organizational decisions should be analyzed in their unique and historic context.

Experience is indiscernible if treated as a particularization of general law, because it is a unique

phenomenon accessible only within the ambit of its holistic and casuistic totality.

Additionally, I am interested in deconstruction, not only as methodology but also as ontology. My

conviction is that what one can say of a thing is insufficient for defining such a thing. Différe(a)nce is the

reference to the “other”, and the “absent”, which delays the final outcome or the accomplishment of

Areas of Expertise

identity. Deconstruction is required to overcome hegemonic theories and ideas and to keep opening

spaces for other “possibles”, other projects of “be-‐ings” in the quest of the “being”.

1. The French Connection, Critical Perspectives on Accounting, 16(6), 2005, pp. 641-‐644

(editorial)

2. The Politics of Transcendence: Hermeneutic Phenomenology and Accounting

Policy, Critical Perspectives on Accounting, 16(6), 2005, pp. 701 -‐ 716. Other versions

of the paper:

a. Idiosyncratic Cognitive Mapping: Application of Hermeneutic Phenomenology to the Study of

Accounting Policies, Critical Perspectives on Accounting Conference, New York, USA, April

2002, Conference proceedings, Academic Press, NY, USA.

http://aux.zicklin.baruch.cuny.edu/critical/

b. The Politics of Transcendence: Hermeneutic phenomenology and Accounting Policy,

Interdisciplinary Perspectives on Accounting Conference, Madrid, Spain, July, 2003, Conference

proceedings available on CDROM

3. Elegy to Derrida, Critical Perspectives on Accounting, 17 (2-‐3), February – April 2006, pp.268-‐269 (with

Ashley. W. Burrowes)

4. Enron: widespread myopia, Critical Perspectives on Accounting, 18 (5), July 2007, pp. 539-‐557 (with

Nabyla Daidj). Other versions of the paper:

a. Enron: widespread myopia, Critical Perspectives on Accounting Conference, New York City,

USA, April – May 2005, (with Nabyla Daidj), Conference proceedings, Academic Press, NY, USA

5. The Shareholder Era and the Changing Nature of the Corporation. A Comment on “Managed by the

Markets: How Finance Re-‐Shaped America” by G. Davis (OUP, 2009), Accounting, Economics, and

Law: a Convivium, 1(2), 2011. http://www.degruyter.com/view/j/ael.2011.1.issue-‐2/issue-‐

files/ael.2011.1.issue-‐2.xml

6. Money Talks: The Language of the Rochester School, Accounting, Auditing & Accountability Journal,

25(3), 2012, p. 452-‐485.

http://www.emeraldinsight.com/fwd.htm?id=aob&ini=aob&doi=10.1108/09513571211209608.

The paper received Emerald Literati Network 2013 Awards for Excellence

7. Student Imaginings, Cognitive Dissonance and Critical Thinking, Critical Perspectives on Accounting,

24(2), 2013, p. 91-‐104.

http://www.sciencedirect.com.ezproxy.uaeu.ac.ae/science/article/pii/S1045235411001572 (with R.

Refereed Journal Articles


Craig). This paper is the central paper of a special commentary issue of CPA. Other versions of the

paper:

a. Enron: Comprehensive analysis of French students’ perception of the collapse, 32nd ASAC

Conference, Quebec City, Canada, June 2004, Conference proceedings:

http://www.asac.ca/asac.htm

b. Enron: Comprehensive analysis of French students’ perception of the collapse, 4th Asia Pacific

Interdiscilplinary Research in Accounting Conference (APIRA), Singapore, July 2004.

Proceedings: http://www.smu.edu.sg/events/apira/2004/collectionofpapers.html

c. Enron: Comprehensive analysis of French students’ perception of the collapse, British Academy

of Management (BAM) Conference, St Andrews, Ecosse, August 2004. Proceedings:

http://www.st-‐andrews.ac.uk/~bam04/proceedings.shtml

d. French students’ perception of Enron: a reflection on managers accounting education, AAA

Midwest Regional Meeting, Saint Louis, Missouri, USA, April 2007, (with B. Eide and A.

Burrowes)

e. Student imaginings, cognitive dissonance and critical thinking, the 6th Asia Pacific

Interdisciplinary Research in Accounting (APIRA), Sydney, Australia, July 2010, (with R. Craig),

conference proceedings: http://apira2010.econ.usyd.edu.au/conference_proceedings/

8. Doxic Sunglasses: A response to “Green Accounting and Green Eyeshades: Twenty Years later”,

Critical Perspectives on Accounting, Thematic issues: Accounting for the environment, 24 (6),

September 2013, p. 469–473: http://authors.elsevier.com/sd/article/S1045235413000580, (with

Crawford Spence and Richard Pucci)

9. The Shareholder Value Mythology and the Market “Communion”, Law and Financial Markets Review,

8 (1), March 2014: 27-‐38.

10. Promoting research from the “periphery”: Engaging critically with the Global Financial Crisis, Critical

Perspectives on Accounting, guest editorial for special issue on global financial crisis: forthcoming.

1. Tony Tinker: Un Comptable Radical [Tony Tinker: a Radical Accountant], in “les

grands auteurs en comptabilité” [the Grand Authors in Accounting], Bernard

Colasse (ed.), EMS Management et société, Paris, 2005, pp. 291-‐305.

2. The same chapter was published in Japanese: Editions Management et Société and Japan UNI Agency,

Inc., Tokyo in 2007, pp. 255-‐267

3. Acteurs Sociaux et Normalisation Comptable [Social Agents and Accounting Standards Setting], in

Book Chapters

“Système comptable français et normes IFRS – cas d’application avec corrigés”, Jacques Richard (ed.),

Dunod, Paris, 2006, pp. 14-‐28

4. La Dépréciation des Actifs [Assets Depreciation], in ‘“Système comptable français et normes IFRS – cas

d’application avec corrigés”, Jacques Richard (ed.), Dunod, Paris, 2006, pp. 122-‐135

5. Les Contrats de Location [Leasing Contracts], in “Système comptable français et normes IFRS – cas

d’application avec corrigés”, Jacques Richard (ed.), Dunod, Paris, 2006, pp. 192-‐199

The chapters [3 to 5] have been published in “Comptabilité générale, Cas corrigés”, coordonnée par

Jacques Richard, Dunod, Paris, 2010, pp.18-‐32 ; pp.127-‐139 ; pp.197-‐204.

6. The reign of the shareholder value under the rise of the fair value convention, (with I. Bouden), in

“Best Paper Proceedings” (2010), Corporate Governance Insights Centre, University of Groningen.

7. The Corporate World & Sustainability: Eco-‐efficiency & the Doxic Shareholder Value, (with J. Richard),

in “Sustainable Markets for Sustainable Business”, Guler Aras (ed.), Gower, forthcoming.

8. The IASB and the Market “Communion”, in “Tribute to Jacques Richard”, Nicolas Praquin and Didier

Bensadon (eds.), forthcoming.

1. Nouveau riche, old guard, established elite: Agency and the leadership of Vivendi

Universal, (with R. Craig and N. Daidj) – First revision. Other versions of the

paper:

a. Vivendi: The Warring brothers, Critical Perspectives on Accounting Conference, New York, USA,

April 2008, (with N. Daidj)

b. Vivendi: The Warring brothers, VIe journées d'économie financière [Financial Economics

Conference], Hammamet, Tunisia, April, 2008, (with N. Daidj). Proceedings on CDROM

c. Nouveau Riche, Old Guard, Establishment Elite: Kinship Networks And Control Of Vivendi

Universal, Asia Pacific Interdisciplinary Perspectives in Accounting Conference, Kobe, Japan,

July 2013, (with R. Craig and N. Daidj)

2. The France Telecom Suicides: Death by Financialization?, (with R. Craig and N. Daidj) -‐ Submitted.

Other versions of the paper:

a. The France Télécom Suicides: Management Control, Tone at the Top, and the Sociology of the

Workplace, Exploitation stream at the CMS Organization Workshop, Academy of Management,

Montreal, Canada, August 2010.

http://group.aomonline.org/cms/meetings/montreal/wkshop_exploit.html

Under revision


b. The France Télécom Suicides: Management Control, Tone at the Top, and the Sociology of the

Workplace, Critical Perspectives on Accounting Conference, Clearwater, Florida, USA, July

2011. http://www.criticalperspectivesonaccounting.com/programme.asp

c. The France Télécom Suicides: Management Control, Tone at the Top, and the Sociology of the

Workplace, SASE Conference, Boston, Massachusetts, USA, June 2012.

http://convention2.allacademic.com/one/sase/sase12/index.php?cmd=sase12_login&id=4319

d. Employee suicides at France Telecom: Death by financialization? 2nd CSAF Conference, Abu

Dhabi, UAE, December 2013, (with R. Craig & N. Daidj).

1. College of Business and Economics, UAEU, Summer Research Grants (the equivalent of 6

weeks’ salary), Summer of 2012: Muslim women in the accountancy profession in the UK

and France (with Christine Cooper, University of Strathclyde, Rania Kamla, School of Accounting &

Finance, University of Dundee and Rihab Khalifa, UAEU)

Work in Progress

1. Accounting and the third enclosure movement, with Christine Cooper, University of Strathclyde and

Lesley Catchpowle, University of Greenwich, UK.

2. The IASB FVA and the market communion, with Ines Bouden, University of Marne La Vallee, France.

3. Contribution of Gurvitch’ Sociology of Law to Understanding Accounting Standard Setting Process: The

Myth of Trial and Error-‐Elimination Method – the case of the IASB, with Ines Bouden, University of

Marne La Vallee, France.

4. The IASB FVA and prudence: Case of IPSASs, with Ines Bouden, University of Marne La Vallee, Jacques

Richard, University of Paris Dauphine, France.

5. Biocracy, Vocational Tension and Workplace Suicide at France, with Russell Craig, Victoria University,

Australia.

6. Crisis of Leadership in France Telecom, with Joel Amernic, University of Toronto, Russell Craig, Victoria

University, Australia and Nabyla Daidj, Institut Mines Telecom, France

7. What is accounting? The “being” and “beings” in accounting research.

8. Sovereign Wealth Funds: Case of ADIA, with Afshin Mehrpouya, HEC Paris and Sandra Rigot, University

of Paris X, France.

9. Muslim women accountants, with Rania Kamla, Heriot-‐Watt, UK.

Grants

10. Socialization of Accountants in the UAE – The Role of the English Language in the Dissemination of

Neoliberal Discourses, with Rania Kamla, Heriot-‐Watt, UK.

11. Accounting and colonialism through an analysis of Tunisian archives of the association of awkafs

founded by Kheireddine Bacha in the 19th century.

1. La politique comptable comme comportement

organisationnel: une approche sociocognitive

[Organizational Accounting Policy as a Sociocognitive behavior], Joint ASAC and IFSAM Conference,

UQAM, Montreal, July, 2000, Conference proceedings: available on CDROM. Other versions of the

paper:

a. Apport de l’approche cognitive à l’étude de la politique comptable dans une organisation,

[Contribution of Cognitive Approach to the Study of Accounting Policy in Organizations], 20th

Congress of the French Association of Accounting (AFC), Bordeaux, France, May 1999. Available

on CDROM or on http://www.afc-‐cca.com/fichiers/Actes_des_congres_225.

2. The Language of the Rochester School: Positive Accounting Theory Deconstructed, the 8th

Interdisciplinary Perspectives on Accounting Conference, Cardiff, UK, July 2006, (with A. Burrowes).

Proceedings available on CDROM. Other versions of the paper:

a. Déconstruction du discours de l’école de Rochester: Utilisation de Jacques Derrida par le

courant critique en comptabilité [Review of Critical Analysis of the Rochester School Discourse

using Derrida Methodology of Deconstruction], 14th meeting of History and Management,

Toulouse, France, November 2005. Available on: http://halshs.archives-‐ouvertes.fr/halshs-‐

00170942/en/.

3. Perception de l’affaire Enron par des étudiants français: une réflexion sur l’enseignement de la

comptabilité aux futurs managers [The perception of the Collapse of Enron by French Students: some

thoughts on Accounting education], 27th Congress of the Francophone Association of Accounting (AFC),

Tunis, Tunisia, May 2006. Conference Proceedings available on: http://www.afc-‐

cca.com/fichiers/Actes_des_congres_225. Other versions of the paper:

a. Enron: analyse compréhensive de la perception de l'affaire par des étudiants français, 3rd

International Colloquium on Corporate Governance "gouvernance et juricomptabilité: les

enjeux", Montreal, Canada, June 2004, Conference proceedings available on CDROM

4. La recrudescence de la valeur actionnariale sous le règne de la juste valeur, 1st MCSAF Conference,

Hammamet, Tunisia, July 2009, (with Ines Bouden). Available on CDROM

Refereed Conference Proceedings


5. Accounting and the third enclosure movement: beyond intellectual property rights, debates

concerning accounting knowledge, International Accounting Standards and expertise, The 8th

Australasian Conference on Social and Environmental Accounting Research, Christchurch, New

Zealand, December 2009, (with C. Cooper and L. Catchpowle), Conference proceedings:

http://www.bsec.canterbury.ac.nz/csear2009/proceedings.html#papers. Other versions of the paper:

a. Accounting and the second enclosure movement: A question of justice, equality of

opportunities and freedom, Critical perspectives on Accounting Conference, New York, USA,

April 2008, (with C. Cooper and L. Catchpowle)

6. The IASB and the market “communion”: The accounting trilogy on how to become “rich in ideas”,

Critical perspectives on Accounting Conference, Toronto, Canada, July 2014, (with I. Bouden). Other

versions of the paper:

a. The reign of the shareholder value under the rise of the fair value convention, 10th EURAM,

Roma, Italy, April 2010, (with Ines Bouden). Best paper award of the sub-‐track “Corporate

Governance and the crisis of financialization”; Best Paper Proceedings, published by Corporate

Governance Insights Centre, University of Groningen.

b. The IASB and the Shareholder Value priestly Cult!, the 6th Asia Pacific Interdisciplinary Research

in Accounting (APIRA), Sydney, Australia, July 2010, (with I. Bouden), conference proceedings:

http://apira2010.econ.usyd.edu.au/conference_proceedings/.

c. The IASB and the priestly cult of shareholder value, 25th Conference of the Society for the

Advancement of Socio Economics, Milan, Italy, June 2013, (with I. Bouden)

1. [Panelist] Financial Safety Law: a deconstructionist

analysis, Panel: SOX and Corporate Governance,

36th annual meeting of the Decision Sciences Institute, 2005, San Francisco, USA.

2. [Panelist] The Future of Academic Accounting Journals: A question of justice, equality of opportunity

and freedom, Panel: Private Property and Public Knowledge: The Future of Academic Accounting

Journals, annual meeting of the American Accounting Association, 2007, Chicago, USA.

3. [Workshop] La cartographie cognitive pour la compréhension de la politique comptable, [Cognitive

Mapping for Understanding Accounting Policy] Conference of cognitive sciences, Collège de France,

Paris, France, October, 2000.

4. [Workshop] Accounting and the third enclosure movement: beyond intellectual property rights,

debates concerning accounting knowledge, International Accounting Standards and expertise’,

Panels, Workshops and Research Seminars

Colloque “Comptabilité, Multivocalité et Diversité”, Rouen, France, April 2010, (with C. Cooper and L.

Catchpowle). Other presentations on the same topic:

a. 6th ICAFT International Conference on Accounting and Finance in Transition, November, 2008,

Institute of Management and Technology, Nagpur, India.

5. [Workshop] The IASB and the priestly cult of shareholder value, 4th Annual Research Symposium in

Business & Economics, UAEU-‐FBE, Al Ain, UAE, April 2012, (with I. Bouden).

6. [Workshop] The IASB and the market “communion”: The accounting trilogy on how to become “rich in

ideas”, 5th Annual Research Symposium in Business & Economics, UAEU-‐CBE, Al Ain, UAE, May 2014,

(with I. Bouden).

7. [Workshop] Employee suicides at France Telecom: Death by financialization? 5th Annual Research

Symposium in Business & Economics, UAEU-‐CBE, Al Ain, UAE, May 2014, (with R. Craig & N. Daidj).

8. [Workshop] The IASB and the market “communion”: The accounting trilogy on how to become “rich in

ideas”, “Understanding Governance: A New Paradigm for an Old Concept”, Toulouse Business School,

Barcelona, Spain, June 2014, (with I. Bouden).

9. [Seminar: Guest Researcher] Nouveau Riche, Old Guard, Established Elite: The Quest for Organizational

Control at Vivendi Universal, Research seminar at Deakin University, Melbourne, Australia, November

2009, (with Russell Craig and Nabyla Daidj). Other presentations on the same topic:

a. [Seminar: Guest Researcher] Research seminar at the University of Strathclyde, Glasgow,

Scotland, May 2009.

b. [Seminar: Guest Researcher] Research seminar at the University of Greenwich, UK, November

2009.

10. [Seminar: Guest Researcher] The Language of the Rochester School: Positive Accounting Theory

Deconstructed, Research seminar at the University of Canterbury, Christchurch, NZ, Nov., 2009, (with

Ashley Burrowes).

11. [Seminar: Guest Researcher] Accounting and the third enclosure movement: beyond intellectual

property rights, debates concerning accounting knowledge, International Accounting Standards and

expertise, Research seminar at the University of South Australia, Adelaide, July 2010, (with Christine

Cooper and Lesley Catchpowle). Other presentations on the same topic:

a. [Seminar: Guest Researcher] Research seminar at Victoria University of Wellington, December

2009.


12. [Seminar] Etude de la politique comptable comme comportement organisationnel dans le cadre d’une

approche sociocognitive, [Accounting Policy as Organizational Behavior: a Sociocognitive Approach],

Research seminar, French Association of Accounting, Rennes, France, January, 2000

13. [Seminar] Analyse déconstructionniste et critique de la théorie positive de la comptabilité, [Critical

Analysis and Deconstruction of Positive Accounting Theory], Doctoral Colloquium, French Association

of Accounting, University of Paris Dauphine, Paris, France, January, 2002

14. [Accounting Department Seminar] The IASB and the priestly cult of shareholder value, UAEU-‐CBE, Al

Ain, UAE, November 2011, (with I. Bouden).

15. [Accounting Department Seminar] The France Telecom Suicides: Management Control and the

Sociology of the Workplace, UAEU-‐CBE, Al Ain, UAE, June 2012, (with R. Craig and N. Daidj).

16. [Accounting Department Seminar] Nouveau Riche, Old Guard, Establishment Elite: Kinship Networks

And Control Of Vivendi Universal, UAEU-‐CBE, Al Ain, UAE, March 2013, (with R. Craig and N. Daidj).

Editorial Board

Critical Perspectives on Accounting, Since 2014.

Guest Editor

1. 2005: Critical Perspectives on Accounting, Special Issue: "The French Connection", Vol. 16, n° 6.

2. 2012: Critical Perspectives on Accounting, Special Issue: "Global Financial Crisis", with Y. Gendron (on-‐

going).

3. 2014: Critical Perspectives on Accounting, Special Issue: "Emancipatory Accounting”, with J. Haslam

and R. Kamla (on-‐going).

Ad-‐hoc Reviewer

1. Critical Perspectives on Accounting, since 2005

2. Accounting, Auditing & Accountability Journal, since 2010

3. Accounting Forum, since 2010

4. Pacific Accounting Review, since 2010

5. Competition and Change Review, since 2011

6. Journal of Business Ethics Education, since 2012

7. Advances in Public Interest Accounting Journal, since 2013

8. Journal of Business Ethics, since 2014

Chair, “Accounting and critical theories division”, ASAC Conference, Ottawa, 2007 and Halifax, 2008

Co-‐ chair, “Accounting division”, Decision Sciences Institute Conference, Phoenix, 2007

Professional Service

Co-‐program Chair, “Accounting and Critical Contemporary Theory division”, ASAC Conference, Banff, 2006

Scientific Committee

1. Financial Economics Conference, University of Mahdia, Tunisia, 2003 – to present

2. Critical Perspectives on Accounting Conference, U.S., Florida, 10 – 12 July 2011.

3. Workshop “International Sustainable Finance: Responsible Finance, Ethical finance, Islamic finance,

Social finance...” organized by the European Research Group “Money, Banking & Finance” Islamic

Finance Group, 22 September 2011.

Reviewer | Moderator

1. [R&M] Critical Perspectives on Accounting Conference, New York 2004 – to present; Moderator in

ASAC Conference, 2004; Moderator in ASAC – IFSAM Conference, 2000.

2. [R] American Accounting Association Conference -‐ Public Interest Section, US., 2011 – to present.

Honorable Mention, “Accounting and Critical Contemporary Theory session”, ASAC Conference, 2004

Best Paper Award, Special Interest Group Corporate Governance, EURAM 2010

Emerald Literati Network 2013 Awards for Excellence for the paper “Money Talks: The Language of the

Rochester School”, Accounting, Auditing & Accountability Journal, 25(3), 2012, p. 452-‐485

1. Co-‐Founder and Organizer of the 2nd

Critical Studies in Accounting and

Finance, December 2013, Abu Dhabi, United Arab Emirates, in progress:

http://www.cbe.uaeu.ac.ae/csafc2013/

a. Sponsors: DBA Program [UAEU -‐ CBE] & ADEC

2. The first MCSAF Conference was organized in Hammamet, Tunisia, July 2009: http://events.it-‐

sudparis.eu/mcsaf2009/

a. Sponsors: Institut Mines Telecom, France, Tunisian Federation of Banks and Insurance

Companies, Tunisia, University of Manouba, Tunisia, Central University, Tunisia, University of

Paris Dauphine, ESDES (School of Management, Lyon), MiddleNext, France, Societe Generale,

Tunisia.

3. Organizer of the Workshop: The Eternal Debate: Is Accounting Objective or Partisan? Evry, France,

January 2009

4. Organizer of the Workshop: Interest-‐free finance: traditional conceptions and new perspectives, MSH

– Paris Nord, 2011-‐2012

Grant: 800€ MSH – Paris Nord

Organized Events (Conferences, Workshops & Others)


5. Member of the Organizing Committee of the doctoral colloquium chaired by Professor Pierre

Cossette, UQAM during the 21st Congress, French Association of Accounting (AFC), Angers, France, May

2000

6. Member of the Organizing Committee of the Round-‐table further to the publication of the book ‘Juste

valeur : enjeux techniques et politiques’, edited by Jean-‐François Casta and Bernard Colasse with the

support of Mazars, Paris: Economica, 2001, at the University of Paris Dauphine

1. Member, American Accounting Association

2. Member, Conseil Français de la Finance Islamique (French Council of Islamic

Finance)

2. I was the thesis director of Malgorzata Guyot, TMSP -‐

France. The topic: financial disclosure on intangibles,

April 2010.

3. I was member of the thesis supervisory committee of Hasnae RAZGANI, University of Paris Dauphine -‐

France. The topic: Social networks and skills of the auditor: the case of the auditing firm Audit & Co,

July 2011.

Teaching & Services

1. I have a broad experience in teaching at the French

“Grandes Ecoles” and Universities:

a. University of Paris Dauphine (Since 1997)

b. University of Nantes (1998 – 1999)

c. University of Technology of Troyes (2000)

d. Graduate School of Management [ESSCA] (Campus of Leonard de Vinci, Paris) (2005-‐2006)

2. I have an international experience teaching (financial and managerial accounting (all levels), corporate

finance, corporate governance, corporate social responsibility, and a wide variety of other topics) at

American, Russian, Syrian and Tunisian Universities. I have teaching experience in undergraduate and

postgraduate programs as well as in executive education and training programs:

a. Executive training for the Moroccan Telecommunication Operator, MEDITEL (2004-‐2005)

b. State University in Economics and Finance (FINEC) in Saint Petersburg, Russia, & the

University of Paris Dauphine (2005 -‐ 2013)

Memberships

Supervision and PhD Committees

Overall Magnitude of Contribution

c. University of Wisconsin La Crosse, Department of Accountancy, College of Business

Administration (2007)

d. Higher Institute of Business Administration, Damascus, Syria, in collaboration with the

University of Paris Dauphine and the University of Saint Joseph, Beirut, Lebanon (2007)

e. University of Manouba, Tunisia (2010)

3. My experience with engineering and management students extends over all levels of undergraduate,

Graduate, Master, Doctorate, MBA, EMBA and EDBA classes.

4. My teaching has been in small-‐group as well as large-‐group classes, in French and in English.

5. I have strong experience as advisor and supervisor.

6. I was the Project Manager of the European Project “Tempus-‐Meda” (2007-‐2010) in collaboration with

IHEC – Carthage, Tunisia, the University of Paris Dauphine and the Catholic University of Louvain La

Neuve, I was responsible for:

a. Development of a Master Program in “Entrepreneurship and Innovative Projects” at IHEC Carthage,

Tunisia

b. Logistic and pedagogical support for a newly created Entrepreneurship program at IHEC, Carthage,

Tunisia, including the launching of an incubator

c. Organization of an international colloquium: “Graduates: the challenge of entrepreneurship, the role of

the University and Institutions”, Tunis, Tunisia, April 2007

d. Organization of a workshop: “ How to Prepare your Business Plan”, Tunis, Tunisia, April 2007

e. Organization of the 3rd edition of the “Challenge projet d’entreprendre ©”, an innovative approach for

teaching entrepreneurship to engineers and managers, Tunis, Tunisia, April 2007

7. Co-‐chair of the Master “Finance, Control and Risks” (2009 – 2012) in collaboration between the

University of Paris Dauphine and the State University of Economics (FINEC), Saint Petersburg, Russia

a. I have been instrumental in the introduction of the field of risks management in the Master syllabus

b. I was responsible for developing a partnership with KPMG St Petersburg and Moscow and for founding

the Master steering committee

1. CBE – UAEU

a. I was involved in the reform of the

Financial Accounting Track of the Accounting Major, in the accounting department

b. I was instrumental in the reform of Intermediate Accounting 1 & 2 syllabi – 2012

Curriculum Development and Implementation


c. I was involved in the development of the course “Business Ethics & Corporate Governance” in the

MBA program – 2012. I contributed to developing an I Pad course in Tawazun leadership

manufacturing MBA program – 2013

d. I was involved in the development of the course “Human Factors and Social Responsibility” in the

DBA program – 2012. The course was redeveloped in 2014

e. I was involved in the development of the project lead “Strategic Leadership Project” in CBE-‐

Tawazun MBA program – 2012

f. I was instrumental in the development of the project lead “Corporate Governance” in CBE-‐

Tawazun MBA program – 2013

2. Institut Mines Telecom

a. I have been instrumental in many course development initiatives in Financial and Management

Accounting (all levels), IFRS, Financial Analysis, Financial Management, Corporate evaluation,

Financial Analysis applied to telecommunication companies, Development of Professional skills,

Business Plan.

b. My extensive experience in innovative approaches to teach Entrepreneurship includes:

I. Supervision in 2008 of the 4th edition of the “Challenge projet d’entreprendre ©” organized by

Telecom & Management SudParis and the University of 7 November in collaboration with the

Association “Basma” for the Promotion of Employment for the Disabled Persons and the Technology

Center of Alghazala, Tunis, Tunisia, April 2008

II. Supervision of the “Challenge projet d’entreprendre ©” organized by an Engineering School

SupCom, with a Business School “ISG”, Esprit and the Technology Center of Alghazala, Tunis, Tunisia

(2009 – 2011). During this challenge, I conducted a workshop on the topic: Business Plan (with

Nabyla Daidj)

c. I participated in implementing the course “Development of Professional Skills” at the Engineering

School of Telecom SudParis, which is an innovative approach for teaching Project Management. I

acted as coordinator of this class in 2008. Since its creation in 2006, I supervised more than 15

projects of which three projects have been awarded.

d. I was also involved in many Business Simulations such as Corporate Game (principles) and Simobiz

© which is a simulation of telecommunication market operators.

e. I have also supervised more than 50 traineeships of Business and Engineering students.

1. I am currently involved in writing case studies on Corporate Social Responsibility

and Corporate Governance in Tawazun subsidiaries

1. CBE – UAEU a. Undergraduate: Principles of Financial accounting (1 semester, 3

sections), Principles of Auditing (1 semester, 2 sections), Intermediate Accounting 1 (2 semesters, 4

sections), Intermediate Accounting 2 (1 semester, 2 sections), Comprehensive Accounting (1 semester, 2

sections).

b. Postgraduate: DBA – CBE: Human Factors and Social Responsibility (3 semesters, 3 cohorts), MBA -‐ CBE:

Business Ethics and Corporate Governance (7 semesters, 11 cohorts), MBA – CBE: Accounting bridging

course (1 semester, 1 cohort), MBA – CBE and Tawzun: Business Ethics and Corporate Governance (1

semester, 1 cohort), MBA – CBE and Tawazun: Strategic Leadership Project (Ethics and Corporate

Responsibility knowledge block: 2 semesters, 4 groups), MBA – CBE and Tawazun: Corporate

Governance Project (1 group, 2 semesters), Master of Engineering Management -‐ College of

Engineering: Management and Financial Accounting (1 semester, 1 cohort), MPA – CBE: Business Ethics,

Corporate Governance & Controls (1 semester, 1 cohort).

c. Professional students’ teaching:

CIA: Parts I & III (2012)

CMA: Part 2 – Section A, (2012)


Financial Accounting (principles, intermediate and advanced), in French and English; Managerial

Accounting (principles and intermediate), in French; Management Control, in French; Financial Analysis,

in French; Corporate Evaluation, in French; Financial Analysis for Telecommunication companies, in

English (executive education); Development of Professional skills, in French; Information System and

Accounting, in French.

3. Other Universities Writing and reading seminars, methodology design and epistemology (Executive Doctorate of Business

Administration & Master 128 E-‐management – University of Paris Dauphine), in French and English;

International Portfolio Management (Master of International Business – University of Paris Dauphine,

Georgia State University and San Francisco State University), in English; Cost Control (Master of

International Business – University Paris Dauphine, Georgia State University and San Francisco State

University); Corporate finance (HIBA – Damascus, University of Paris Dauphine and University of Saint

Joseph at Beirut), in English; Corporate Governance and Risk Management (State University of

Economics and Finance (FINEC) of Saint Petersburg, Russia, in collaboration with the University of Paris

Case Studies

Major Courses Taught


Dauphine), in English; Governance and Management Cost (State University of Economics and Finance

(FINEC) of Saint Petersburg, Russia, in collaboration with the University of Paris Dauphine), in English;

Corporate Evaluation State University of Economics and Finance (FINEC) of Saint Petersburg, Russia, in

collaboration with the University of Paris Dauphine), in English; Financial Analysis, State University of

Economics and Finance (FINEC) of Saint Petersburg, Russia, in collaboration with the University of Paris

Dauphine), in English; Financial accounting principles (University of Wisconsin La Crosse, College of

Business Administration), in English; Managerial accounting principles (University of Wisconsin La Crosse,

College of Business Administration), in English; Business Plan (SupCom, Tunisia), (with Nabyla Daidj), in

French; Financial analysis (Master MMD – University of Paris Dauphine); Financial Management (L3 –

University of Paris Dauphine); Financial Accounting: principles (L1 – University of Paris Dauphine ;

University of Nantes ; M1 – University of Troyes); Financial Accounting: intermediate and advanced (L3 –

University of Paris Dauphine ; M1 – ESSCA); LT Finance (M1 – University of Paris Dauphine); Financial

Mathematics (ESSCA); Managerial Accounting: principles and intermediate (University of Nantes).

1. Unsolicited Testimonials: I have received several

unsolicited ‘thank you’ letters of approbation regarding

the quality of my teaching and seminar presentations from my peers. An extract from one testimonial

letter is cited below:

a. John Betton is a Professor of Management in the CBA of the University of Wisconsin La Crosse.

He invited me to make a contribution to his class and he wrote: “…and your own observations

were very insightful. I appreciate the time you spent preparing for the presentation… Too

often, it seems to me, guest speakers “entertain” classes with personal histories or anecdotal

ad hoc comments that do not engage students in reflecting on issues of substance. This was

clearly not the case last night. Your comments were insightful, knowledgeable and well

prepared. In my experience this is not typical of classroom speakers, which is why I rarely invite

speakers to talk to my classes. I was also struck by your commitment to the idea that a

University experience should engage students intellectually. That is very refreshing in the

context of the CBA.”

2. Students Evaluations

a. At Institut Mines Telecom

Student evaluations of my teaching performance (at Institut Mines Telecom) reflect the quality

of my teaching since 2002. For example, in 2008, engineering student assessments indicate an

overall effectiveness of teaching indicator of 2.99 (maximum score = 4.00), in Development of

Objective evaluation of my teaching

Professional skills (total number of students = 187; number of votes: 88). In January 2008, the

contribution of my class to their education has been assessed 2.97 (maximum score = 4.00), by

undergraduate students in the Business School in Financial Accounting, principles, (Total

number of students = 178, number of votes = 74), they particularly appreciated the

contribution of my teaching to their understanding of the financial crisis and different financial

scandals, such as Enron. In September 2009, assessments of my teaching by Master Students in

the Master of International Business, at the University of Paris Dauphine were outstanding. The

system is based on 5 point rating system [where 1 = very poor; and 5 = excellent]. My

‘effectiveness as a teacher’ was rated as 4 in average. Among the “supplementary comments”

provided by students were the following: The best of the best! Not regarding the subject but

way of presenting it. Great and more than correct English, very well organized lessons between

classic lectures and exercises! Practical, useful and dynamic. What I will for sure remember for

long time. This is the only course with mathematics, which is understandable for me. I

appreciate the fact that Nihel gives a large amount of examples to illustrate the calculations.

I obtained the Best performance Award for Excellence in Service at

the college level in 2013-‐2014

1. Departmental Committees

a. Chair of the Curriculum development and maintenance committee (since 2012)

b. Member of the Curriculum development and maintenance committee (since 2011)

c. Member of the Department Accreditation and Strategic Planning Committee (since 2012)

d. Member of the Master of Professional Accounting Committee (since 2012)

e. Member of the admission interview panel for the MPA program (since 2013)

f. Member of Financial Accounting stream Ad-‐hoc Committee (since 2011)

g. Member of Faculty Review Committee (2011-‐2013)

h. Member of the Intellectual contribution and research committee (2011-‐2013)

i. Member of the Program Outcomes Assessment Committee (2011-‐2012)

j. Member of Market Analysis and Benchmarking committee (2011-‐2012)

k. Member of Job Reviews Panel for Instructors (2011-‐2012) and Assistant Professors (2012-‐2013)

l. Member of Professional cooperation & faculty affairs committee (2012-‐2013)

m. Fundamentals of Financial Accounting [ACCT 100] Course Coordinator (2012-‐2013)

n. Student Advisor (Since 2011)

Administration at CBE – UAEU


2. College Committees

a. Member of the MBA Committee (Since 2011)

Secretary of the committee; academic counselor; representing the MBA committee in the College AOL

committee; contributing to the promotion (open house events); member of the admission interview

panel; contributing to textbooks selection; contributing to the hiring committee for the MBA manager

– AD campus

I was instrumental in reforming the MBA AOL plan in 2012 and I am responsible for the MBA AOL

implementation

b. Member of the Strategic planning committee (Since 2012)

MBA Subcommittee (2012-‐2013)

Tawazun MBA Subcommittee (2012-‐2013)

Globalization of education subcommittee (since 2012)

MPA Subcommittee (since 2012)

UAEU visibility and assist UAE organizations through research subcommittee (2013-‐2014)

c. Member of the Curriculum Committee (Since 2012)

d. Member of the AOL Committee (Since 2012)

e. Member of Tawazun EDEP committee (2012-‐2013)

f. Member of Executive Education Committee (2012-‐2013)

g. Member of Peer Review Teaching Committee (Since 2012)

h. Ad-‐hoc reviewer for the College Research Committee (2011-‐2012)

i. Member of the DBA admission interview panel (2012-‐2013)

j. Organizer of the MBA study trip to Paris (2012-‐2013)

3. University Committees

a. Member of the Graduate Programs Promotion Ad Hoc Committee (2012-‐2013)

b. Member of the Learning Outcome Standards Working Group (2012-‐2013)

1. I was instrumental in developing a performance-‐based system for research assessment and budget

allocation at TEM.

2. I was involved in promoting international networks

for my school:

Administration at Institut Mines Telecom

a. I was responsible for supervising all projects conducted with Tunisian Universities. I was

actively involved in preparing for the launch of TEM Tunisian campus in ESC. I also supervised

the exchange program between TEM and ESC.

b. I was involved strongly in programs with Indian Universities and Institutes, many of which I

initiated. I was involved in developing joint programs with Syrian Universities.

3. College Level:

a. Member of The Curriculum Committee

b. Member of the Accreditation for Equis and AACSB Committee

c. Member of the Executive Research Committee

d. Convenor of Organizations Studies Research Group

4. [University] Institut Mines Telecom Level:

a. Member of the College of Experts, the Digital life Lab

5. I contributed to the preparation of many exams for the preparatory competitive examination for the

“Grandes Ecoles” and conducted oral examinations for students’ candidates.

6. Finally, I participated to the elaboration of the knowledge map for my department and I directly

managed its budget for more than a year.

1. CBE -‐ UAEU

a. I served as an advisor for Zayed University on the status of their financial affairs (2013)

b. I delivered a training on FFAC Program offered by IMA to Al Ain Wildlife Park & Resort Company

Staff (2014)

c. I offered to participate in formulating and organizing a Medical Ethics Conference with academics

from the Faculty of Humanities and Social Sciences and from Bahrain


a. I was the Project Manager of “Amal”, which means “hope” in collaboration with the Association

“Basma” for the Promotion of Employment for the Disabled Persons. I initiated:

I. Organization of the colloquium on Information and Communication Technologies & Handicapped,

Tunisia, 28 May 2008.

II. Organization of the first edition of “Handimanagement” in 2008/09. Handimanagement is a

pedagogical experience involving a group of students who will be culturally educated, during the

academic year, to be able to sensitize, during a week, all the students, staff and faculty of their

Community Services


campus to the integration of handicapped in the professional world. Three schools belonging to the

University of Manouba in Tunisia participated to this initiative, with the support of the Institute for

the Promotion of The Handicapped in Tunisia.

III. Organization of the second edition of Handimanagement in 2009/10 with the University of Manouba

in Tunisia and the support of the Institute for the Promotion of The Handicapped in Tunisia and the

National Association of Tunisian Blinds.

IV. Implementation of a traineeship program by Basma for disabled persons.

V. Coordination of a research project involving two labs in Telecom & Management SudParis

(Handicom and Artemis) and the lab “RIADI” from the University of Manouba to develop technical

solutions for disabled persons.

b. I was the responsible of Handimanagement in my school for the French national edition in

2008/09.

c. I was invited by the association “Basma” for the Promotion of Employment for the Disabled

Persons to take part of their national campaign for disabled persons and the distribution of

wheelchairs in the city of El Kef in Tunisia.

d. I am member of the French Council for Islamic Finance : COFFIS (Conseil Français de la Finance

Islamique) : www.coffis.fr

e. First Aid Certificate (Certificat de compétences de citoyen de sécurité civile – prévention et secours

civiques de niveau 1)

f. Representative of the National Union for Executives (2010-‐2011)

1. Complimentary Strategies of Computer-‐Aided

Analysis: The case of NVivo (2010-‐2011)

2. Seminar on Islamic Accounting and IFRS (2011-‐2012)

3. Ipad and I-‐authors Workshops (2012-‐2013)

4. Learning Outcome Assessment Workshop for Mentors (2013-‐2014)

5. Ernst & Young Introduction to IPSAS 2 day-‐training (2013-‐2014)

Referees

1. Stanislas Budkowski, Former responsible of research in T&MSP:

Trainings: I attended the following trainings:

In France

stanislaw.budkowski@it-‐sudparis.eu

2. Bernard Colasse, Professor, University of Paris Dauphine: [email protected]

3. Christian Margaria, Former Chacellor of Telecom & Management Sudparis and president of the

“Conférence des Grances Ecoles” in France, he is currently the scientific advisor on diversity issues in

the French prime minister cabinet: christian.margaria@it-‐sudparis.eu

1. Christine Cooper, Professor University of Strathclyde, Scotland, UK:

[email protected]

2. Russell Craig, Professor Victoria University, Melbourne, Australia: [email protected]

3. Shyam Sunder, James L. Frank Professor of Accounting, Economics and Finance, Yale School of

Management, USA: [email protected]

Address details of other persons who are available to provide professional and character references will be

supplied upon request.

International

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