
معرفی
Serge Valant GANDJA is a Professor in the Department of Accounting, Finance and Economics at KEDGE Business School, where he has been a dedicated faculty member since 2010. His academic credentials include a doctorate and HDR (Habilitation à Diriger des Recherches) in management sciences with specialization in accounting.
His educational background features:
- Doctorate in Management Sciences (Accounting specialization)
- HDR (Habilitation à Diriger des Recherches) in Management Sciences
Professor GANDJA's scholarly work centers on the critical triptych of accounting, governance, and organizational performance, with particular emphasis on Small and Medium Enterprises across diverse economic contexts. His research program explores how cultural diversity shapes accounting practices, especially in developing economies like Cameroon, while also examining European business environments. Recent investigations address sustainability reporting adoption in SMEs, the impact of global crises on business relationships, and entrepreneurial success factors in micro-enterprises financed through microcredit mechanisms.
Analysis of his publication record from 2016-2025 reveals an evolving research trajectory with increasing focus on sustainability and organizational resilience. His work consistently bridges theoretical accounting frameworks with practical business applications, addressing challenges faced by organizations in both developed and developing economies. The geographic scope spans Africa (particularly Cameroon) and Europe (particularly France), providing valuable comparative insights into accounting systems across cultural boundaries.
As an educator, Professor GANDJA delivers comprehensive instruction across multiple accounting domains:
- Financial Accounting
- Anglo-Saxon Accounting Systems
- Extra-financial (Non-financial) Reporting
- Management Control Systems
- Financial Statement Analysis



