معرفی
Hakim BEN OTHMAN is a Professor of Accounting at ICN Business School with over 25 years of academic experience. His expertise spans financial reporting, IFRS, corporate governance, fintech, and blockchain technologies. He has held academic positions at institutions in France, Malta, Saudi Arabia, and Tunisia, and has professional experience as a consultant at Deloitte and KPMG.
- 2024: Habilitation à Diriger des Recherches, Sciences de Gestion, Comptabilité at Université de Lorraine, France
- 2008: Habilitation à Diriger des Recherches, Sciences de Gestion, Comptabilité at Faculté des Sciences Economiques et de Gestion de Tunis, Tunisia
- 2005: Doctorat, Sciences de Gestion, Comptabilité at Université de Tunis, Tunisia
- 1998: Master, Business Administration, Accounting at Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE), Tunisia
- 1995: Bachelor, Sciences de Gestion, Comptabilité at Institut des Hautes Etudes Commerciales, Université de Carthage, Tunisia
Professor BEN OTHMAN's research focuses on accounting, financial reporting and IFRS, corporate governance, corporate social reporting, and the application of blockchain technology in finance. He has published in numerous top-tier journals including European Financial Management, Journal of Applied Accounting Research, and International Journal of Disclosure and Governance, with a particular focus on emerging markets.
His recent publications highlight the digital transformation of financial reporting through XBRL, the impact of cultural factors on financial behaviors like tax evasion and money laundering, and the role of technology in implementing sustainable development goals. He has explored the intersection of fintech with sustainability and has contributed to understanding climate risk in accounting practices.
He has received several notable scientific awards including the Emerald 2016 and 2017 award for research excellence and participation in the U.S. Department of State's International Visitor Leadership Program on entrepreneurship. He has served as associate editor or editorial board member for four ABS/ABDC-ranked journals.
Throughout his career, Professor BEN OTHMAN has supervised nine doctoral students and served as an external examiner for numerous PhD students internationally. He has taught a wide range of courses, including advanced accounting, financial data analysis, and blockchain technology, at institutions across Tunisia, Malta, Saudi Arabia, and France.
