BEN OTHMAN Hakim

Professor Hakim BEN OTHMAN holds a Professorship in Accounting at ICN Business School (France), with 25 years of academic experience spanning research, teaching, and professional practice. His work focuses on Fintech, financial reporting standards (IFRS), corporate governance, and social responsibility disclosures. He has held leadership roles including President of the Research Committee at the American University of Malta (AUM) and chaired the Accounting Group at Tunisia’s first U.S.-style business school. He is an accredited trainer with ITTCC and has served on editorial boards for four ABS/ABDC-ranked journals.

Education: He earned a PhD in Accounting from the University of Tunis (2005), followed by two Habilitation à Diriger des Recherches (France/Tunisia). He holds an MBA from ISCAE (1998) and a Bachelor’s in Accounting from Carthage University (1995).

Research Interests: His work bridges accounting practices with technological advancements (blockchain/Fintech), sustainability (UN SDGs), and cross-cultural studies on tax evasion/corruption. Notable contributions include machine learning analyses of E-government efficacy and cultural impacts on financial behaviors. He has been awarded the Emerald Literati Prize (2016/2017) and the U.S. IVLP program for entrepreneurship development.

Teaching: He teaches courses on blockchain technologies, financial data analysis, and accounting standards across institutions like ICN (France), PSU (Saudi Arabia), and the American University of Malta. Recent courses include blockchain strategies at the Paris La Defense campus and fintech’s role in sustainable finance.

Professional Experience: Formerly a consultant at Deloitte and KPMG, he led ACCA training programs and participated in AACSB accreditation processes. He has supervised 9 PhD students and reviewed numerous doctoral theses internationally, serving on Tunisia’s National Examiner Board for academic hiring.