CURRICULUM VITAE

Education

  • 2008 : PhD in Management - Toulouse School of Management (TSM) – Université de Toulouse Capitole 1 Toulouse
  • 2003 : Master of Research in Accounting - Toulouse School of Management (TSM) – Université de Toulouse Capitole 1 Toulouse
  • 2002 : Master of Accounting - Toulouse School of Management (TSM) – Université de Toulouse Capitole 1 Toulouse
  • 2001 : Bachelor Accounting and Finance - ENCG Settat - Settat

Teaching Experience

  • Since 2007 : Professor in Management Control, Accounting and Auditing Toulouse Business School Toulouse
  • From 2005 to 2007 : Lecturer - Toulouse School of Management (TSM) – Université de Toulouse Capitole 1 Toulouse

Management Duties

  • 2018 - 2020 : Head of Department "Management Control, Accounting and Auditing" - Toulouse Business School Toulouse
  • 2011 - 2017 : Educational Director - ESC Casablanca
  • 2008 - 2015 : Head of Teaching in Management Control & Accounting for the Bachelor Program - Toulouse Business School Toulouse
PUBLICATIONS
    • EL OMARI, S. - "Thèse : "Contribution à l'analyse de l'organisation d'une profession comptable : le cas du Maroc (1906-2006)"" - 2008

    • IGWE, N., W. KHLIF, S. EL OMARI, "International corporate governance codes in emerging countries: more than unfit, ineffective", Revue Française de gouvernance d'entreprise, 2023 [fnege: 4]

    • HAMADI, M. T., S. EL OMARI, W. KHLIF, "L’application des IFRS en France : comment les professionnels comptables gèrent-ils la complexité des normes ?", Question(s) de Management, 2023, vol. n° 43, no. 2, pp. 77-88 [fnege: 4]

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    • KHLIF, W., S. EL OMARI, "Between individual and society level analysis of African countries: the contribution of social representation to accounting research", African Accounting and Finance Journal, 2022, vol. 1, pp. 38-54

    • GIBASSIER, D., S. EL OMARI, P. NACCACHE, "Institutional work in the birth of a carbon accounting profession", Accounting Auditing and Accountability Journal, 2020, vol. 33, no. 6 [cnrs: 2, fnege: 2, abs: 3]

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    • KHLIF, W., S. EL OMARI, H. HAMMAMI, "Challenging the meaning of globalisation in Tunisian context", Society and Business Review, 2019, vol. 14, no. 4, pp. 320-337 [fnege: 4, abs: 2]

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    • HAMADI, M. T., S. EL OMARI, W. KHLIF, "Le manager face au juge lors du redressement judiciaire d’entreprise : un risque de manipulation à travers l’expert-comptable judiciaire", Question(s) de Management, December 2016, vol. 14, no. 3, pp. 27 [fnege: 4]

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    • SENY KAN, A., E. ADEGBITE, S. EL OMARI, M. ABDELLATIF, "On the use of qualitative comparative analysis in management", Journal of Business Research, April 2016, vol. 69, no. 4, pp. 1458-1463 [cnrs: 2, fnege: 2, abs: 3]

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    • KHLIF, W., S. EL OMARI, "Expertise comptable en Tunisie: compétences multiples et frontières instables d'une jeune profession", La Revue des Sciences de Gestion, May 2015, vol. 3, no. 273-274, pp. 47-55 [fnege: 4]

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    • EL OMARI, S., W. KHLIF, "Professionnalisation des experts-comptables : analyse comparée du Maroc et de la Tunisie.", Comptabilité - Contrôle - Audit, April 2014, vol. 1, no. 20, pp. 67-91 [cnrs: 2, fnege: 2]

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    • EL OMARI, S., J. ROSSIGNOL, M. SABOLY, "The search for unity in the French accountancy profession 1969-1996", Accounting History Review (ex Accounting Business and Financial History), April 2013, vol. 23, no. 1, pp. 85-105 [cnrs: 3, fnege: 3]

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    • SABOLY, M., S. EL OMARI, "Emergence d'une profession comptable libérale: le cas du Maroc", Comptabilité - Contrôle - Audit, 2005, vol. 11, no. 3, pp. 129-148

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    • EL OMARI, S., W. KHLIF, T. M. HAMADI, "L’effet réel de l’adoption des normes comptables internationales sur les organisations : le cas de l’IFRS 16 « contrat de location" in AFC, mai, 2023, Lyon

    • KHLIF, W., S. YAMAK, S. EL OMARI, "The economic elite and democracy in movement: governing sustainability in political instability" in Africa Research Group, August, 2023, Kigali, Rwanda

    • EL OMARI, S., T. M. HAMADI, W. KHLIF, "L’impact invisible de l’auditeur sur l’implémentation des IFRS  - cas de l’IFRS 16 dans les groupes français" in Journées ATC, en ligne, 2023, Tunis, Tunisia

    • EL OMARI, S., "Auditors' Interpretation of IFRS and the organisational Impact of Accounting Changes." in Workshop JAPP 2023, 2023, Rome, Italy

    • KHLIF, W., S. EL OMARI, K. CEULEMANS, O. ZRAMDINI, "The use of a corporate governance control mechanism as a managerial tool: duality vs separation process as a learning ritual in the French CAC40" in Workshop CAAG 2019, Barcelone, 11-12 juin, 2019

    • EL OMARI, S., "CENTRE-PERIPHERY INTERACTION: ORGANIZATION OF THE ACCOUNTING PROFESSION IN MOROCCO (1947-1955)" in Conférence AHIC, 03-05 septembre, 2019, Paris

    • EL OMARI, S., D. GIBASSIER, "From carbon cowboys to glocal GHG accounting professionals" in Conférence IPA, Edimbourg, 11-14/07/2018, 2018

    • TAIEB HAMADI, M., S. EL OMARI, W. KHLIF, "L'interprétation face aux difficultés d'application des normes comptables internationales IAS-IFRS" in Congrès AFC, Nantes, 16-17/05/2018, 2018

    • KHLIF, W., S. EL OMARI, A. SENY KAN, "The use of a corporate governance control mechanism as a managerial tool: duality vs separation process as a learning ritual in the French CAC40" in 5e edition du Workshop du CAAG Barcelone, 02-03/07/2018, 2018

    • GIBASSIER, D., S. EL OMARI, "From carbon cowboys to glocal GHG accounting professionals" in 33ème EGOS Colloquium 06-08 juillet Copenhague, Colloque EGOS, 2017

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    • EL OMARI, S., "Accounting Profession in Morocco [1980-2000] Reversing closure or changing institution" in The ninth Accounting History International Conference Verona, Italy, 6-8/09/17, Accounting History International Conference, 2017

    • SENY KAN, A., J. POUSSET, S. EL OMARI, W. KHLIF, "Conflict among corporate elites: structuring role of corporate governance mechanisms" in European Academy of Management Conference, University of Strathclyde, Glasgow, Scotland, June 2017, 2017

    • EL OMARI, S., W. KHLIF, O. ZRAMDINI, "The hidden agendas of stakeholders in Tunisia: contextualisation of the environmental voluntary disclosure" in Conférence CCT 2016, July, 2016, Lille, France

    • EL OMARI, S., W. KHLIF, O. ZRAMDINI, "The hidden agendas of stakeholders in Tunisia: contextualisation of the environmental voluntary disclosure" in Séminaire interne, March, 2016, Toulouse, France

    • SENY KAN, A., S. EL OMARI, "Conflict among corporate elites: structuring role of corporate governance mechanisms" in 3rd International Workshop of Governance, June, 2016, Barcelone, Spain

    • GIBASSIER, D., S. EL OMARI, "Institutional Work In The Birth of a Carbon Accounting Profession" in Séminaire de Recherche University Royal Holloway, June, 2016, Londres, Great Britain

    • EL OMARI, S., W. KHLIF, "The hidden agendas of stakeholders in Tunisia: contextualisation of the environmental voluntary disclosure" in 32nd EGOS Colloquium, Naples 7-9/07/2016, 2016, Naples

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    • EL OMARI, S., W. KHLIF, "The economic elite and the process of democratization" in 32nd EGOS Colloquium, Naples, 7-9/07/2016, 2016, Naples

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    • HAMADI, W., S. EL OMARI, W. KHLIF, "Formes de complexité et interprétation des normes IAS-IFRS" in 37e Congrès de l’Association Francophone de Comptabilité Clermont-Ferrand, 18-20 Mai 2016, 2016

    • EL OMARI, S., W. KHLIF, C. SPENCE, "Construction of a lower-tier profession: The case of public accountants in Tunisia" in Cairo University International Conference on Accounting (CUICA), September, 2015, Le Caire, Egypt

    • SENY KAN, A., S. EL OMARI, E. ADEGBITE, M. ABDELLATIF, "On the use of the ‘Qualitative Comparative Analysis’ in management" in GIKA 5th Conférence, July, 2015, Valence, Spain

    • EL OMARI, S., "From the birth of Bilan Carbone to the birth of a carbon accounting profession" in Congrès IPA, 2015, Stockholm, Netherlands (The)

    • HAMADI, T., S. EL OMARI, W. KHLIF, "Formes de complexité et interprétation des normes IAS-IFRS" in 36e Congrès de l’Association Francophone de Comptabilité, Toulouse, 19-20 Mai 2015, 2015, Clermont-Ferrand

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    • EL OMARI, S., W. KHLIF, "Construction of a Lower-tier Profession: The Case of public accountants in Tunisia" in 1st Cairo University International Conference on Accounting (CUICA), 12/09/2015, 2015

    • EL OMARI, S., W. KHLIF, E. GOBE, "Chartered Accountants and lawyers in Tunisia pre and post-revolution: professional competition dynamics under political change" in Critical Perspectives on Accounting Congress, 2014, Toronto, Canada

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    • EL OMARI, S., W. KHLIF, "Construction of a lower-tier profession - The case of public accountants in Tunisia" in Critical studies in accounting & finance conference, 2013, Abu Dhabi, United Arab Emirates

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    • EL OMARI, S., W. KHLIF, "Evolution de la profession d'expert comptable au Maroc et en Tunisie" in Congrès COMREFAS, 2012, Abidjan, Ivory Coast

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    • HAMADI, T. M., S. EL OMARI, W. KHLIF, "Poids de l'avis de l'expert comptable judiciaire dans la décision du juge en matière de redressement judiciaire : cas de la Tunisie" in Congrès AFC, 2012, Grenoble, France

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    • KHLIF, W., S. EL OMARI, "Globalization through social representation of Tunisian chartered accountants: content and attitude" in Les Jeudis de la Recherche, June, 2012, Toulouse, France

    • EL OMARI, S., W. KHLIF, R. HAMMAMI, "Globalization through social representation of Tunisian chartered accountants: content and attitude" in Conférence CPA, 2011, Clearwater (Florida), United States of America

    • EL OMARI, S., "Government and accountants: Morocco in seconf half of the 19 th century" in 22nd annual conference on accounting, business & financial history, 2010, Cardiff, Great Britain

    • EL OMARI, S., A. SENY KAN, "When governance "best practices" cause conflict: Governance conflict, internal management and shareholders' response" in Congrès de l'European Accounting Association, 2009, Tampere, Finland

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    • EL OMARI, S., "State Accounting in the 19th Century Morocco" in First Accounting History International Emerging Scholar's Colloquium, July, 2009, Siena, Italy

    • EL OMARI, S., "Centre-periphery interaction : accounting profession organization in Morocco (1947-1955)" in Accounting Business and Financial History Conference, 2009, Cardiff, Great Britain

    • EL OMARI, S., "Evolution de la Profession comptable dans les pays émergents: contribution de la théorie néo-institutionnelle à la compréhension du cas marocain" in MSCAF 2009 - 1st Mediterranean Critical Studies, July, 2009, Hammamet, Tunisia

    • EL OMARI, S., "Institutionnalisation d'une profession comptable: interaction entre "centre et périphérie" en contexte colonial français" in Congrès de l'association francophone de comptabilité, 2009, Strasbourg, France

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    • EL OMARI, S., "Accounting profession organization : an institutionalization interaction" in Congrès de l'European Accounting Association, 2009, Tampere, Finland

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    • EL OMARI, S., "Usurper un monopole : ouvrir une profession ou changer une institution" in Association francophone de comptabilité, 2008, ESSEC, Paris, France

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    • EL OMARI, S., La profession comptable au Maroc 1906-2006 - Analyse historique et sociologique, Afrique Orient, 2013

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    • KHLIF, W., S. EL OMARI, "Comptabilité, globalisation et émancipation : conditions d’un renversement des rapports de pouvoir" in Comptabilité, Contrôle et Audit : Perspectives de recherche au-delà des sentiers battus., Wafa KHLIF et Simon ALCOUFFE Ed., L'Harmattan, pp. 73, 2023

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    • HAMADI, M. T., S. EL OMARI, W. KHLIF, "L'implantation locale des IFRS : un travail institutionnel qui freine l'harmonisation comptable" in Comptabilité, Contrôle et Audit : Perspectives de recherche au-delà des sentiers battus., Wafa KHLIF et Simon ALCOUFFE Ed., L'Harmattan, pp. 131, 2023

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    • TAIEB HAMADI, M., C. AUBRY, S. EL OMARI, "Enterprise Risk Management in France" in Enterprise Risk Management in Europe., Marco Maffei Ed., Emerald Publishing Limited, chap. 1, 2021

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    • EL OMARI, S., M. HAMADI TAIEB - "Reporting financier en période de transition : le cas de l’adoption d’IFRS 15" - 2019, Revue Française de Comptabilité

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    • POUSSET, J., K. A. SENY KAN, W. KHLIF, S. EL OMARI - "Groupe Vinci : dualité ou séparation des fonctions au sein du conseil d'administration" - 2019, Centrale des Cas et des Médias Pédagogiques (CCMP)

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    • POUSSET, J., A. SENY KAN, S. EL OMARI, W. KHLIF - "Clash of the Titans: The Vinci board of director's case" - 2017, Centrale des Cas et des Médias Pédagogiques (CCMP)

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EXPERTISE
    • Financial Analysis
    • Accounting
    • Management Control
    • Financial Management
    • Qualitative Research Methods
    • Institutional Perspectives on Accounting
    • Accounting History
    • QCA Research Method
    • Accounting Profession in France and MENA Area
      • History and Management conference
      • Scientific editorial board member of the Association Francophone de Comptabilité (AFC) congress
      • European Group for Organizational Studies (EGOS)
      • 2002 - 2003 : Junior Auditor - Audit Firm

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