EL OMARI Sami
Department: Management Control, Accounting and Auditing
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]
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]
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]
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]
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]
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]
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]
-
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
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
EL OMARI, S., W. KHLIF, "The economic elite and the process of democratization" in 32nd EGOS Colloquium, Naples, 7-9/07/2016, 2016, Naples
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
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
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
EL OMARI, S., W. KHLIF, "Evolution de la profession d'expert comptable au Maroc et en Tunisie" in Congrès COMREFAS, 2012, Abidjan, Ivory Coast
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
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
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
-
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
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
-
