KHLIF Wafa
Department: Management Control, Accounting and Auditing
CURRICULUM VITAE
Education
- 2001 : Qualification to Supervise Research - Université de Tunis - Tunis
- 1996 : PhD in Management Accounting - Université Bordeaux IV - Montesquieu - Bordeaux
- 1992 : DEA/Master of Research in Finance - IAE - Bordeaux - Université de Bordeaux Bordeaux
Teaching Experience
- Since 2010 : Professor in Management Control, Accounting & Auditing - Toulouse Business School Toulouse
- From 2007 to 2008 : Visiting Researcher Université d'Ottawa
- From 2003 to 2010 : Associate professor Université de la Manouba Manouba
- From 1998 to 1999 : Visiting Researcher Université d'Ottawa
- From 1997 to 2001 : Assistant professor Groupe ISCAE Casablanca
Management Duties
- 2020 - 2024 : Head of the Accounting, Auditing and Control Laboratory Toulouse Business School Toulouse
- 2008 - 2010 : Coordinator Master of Research - ISCAE - Université de La Manouba - La Manouba
PUBLICATIONS
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KHLIF, W. - "Habilitation à Diriger des Recherches : " La performance: un concept à valeur variable "" - 2001
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BOITIER, M., W. KHLIF, A. RIVIERE, "Entreprendre et gouverner pour le bien commun - La gouvernance des entreprises sociales en tension", Revue Française de Gestion, 2024, vol. 314, no. 1, pp. 61-85 [fnege: 2]
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]
SNADLI, S., W. KHLIF, L. KAROUI, "Rethinking the paradigmatic frameworks of performance measurement systems in the light of recurring globalized crises", Journal of Accounting and Management Information Systems, 2023, vol. 22, no. 2/2023, pp. 259-276 [abs: 1]
TAHI, S., W. KHLIF, K. BELGHOUL, V. CASADELLA, "Public-private innovation networks in services: Revisiting PPPs with servitization", Technovation, 2022, vol. 118, pp. 1-13 [fnege: 2, abs: 3]
KHLIF, W., L. KAROUI, C. INGLEY, "Systemic sustainability: toward an organic model of governance—a research note", Journal of Management and Governance, 2022, vol. 26, pp. 11-25 [cnrs: 4, fnege: 4, abs: 1]
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
KHLIF, W., S. SNADLI, L. KAROUI, "Le conseil d’administration, un organe de gouvernance soutenant les différents stades de croissance des PME : le cas de 2A Firme, PME familiale dans le secteur de l’habillement", Revue des Cas en Gestion, 2021, vol. Transformations profondes et avenir des organisations, no. 18, pp. 29-46 [fnege: 4]
TAHI, S., K. BELGHOUL, V. CASADELLA, W. KHLIF, "Analyse structurelle du réseau d’innovation biopharmaceutique en Ile-de-France", Gestion 2000, 2021, vol. 1, no. 38, pp. 17-29 [fnege: 4]
KHLIF, W., W. AGUIR, I. AGUIR, "Firm Performance and Managerial Entrenchment: The Case of Tunisian Family Firms", International Journal of Corporate Governance, 2021, vol. 12, no. 2
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]
KHLIF, W., T. CLARKE, L. KAROUI, K. A. SENY KAN, C. INGLEY, "Governing complexity to challenge neoliberalism? Embedded firms and the prospects of understanding new realities", European Management Journal, 2019, vol. 37, no. 5, pp. 601-610 [cnrs: 3, fnege: 3, abs: 2]
INGLEY, C., W. KHLIF, L. KAROUI, "SME growth trajectories, transitions and board role portfolios: A critical review and integrative model", International Small Business Journal, December 2017, vol. 35(6), pp. 729-750 [cnrs: 2, fnege: 2, abs: 3]
KAROUI, L., W. KHLIF, C. INGLEY, "SME heterogeneity and board configurations: an empirical typology", Journal of Small Business and Enterprise Development, 2017, vol. 24, no. 3, pp. 545-561 [cnrs: 4, fnege: 4, abs: 2]
KHLIF, W., L. KAROUI, C. INGLEY, W. EL MANAA, "Family contingencies and board composition: evidence from Tunisia", Journal of African Business, March 2016, vol. 17, no. 1, pp. 16-32
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]
GOBE, E., W. KHLIF, "Batailles professionnelles et enjeux politiques - Avocats et experts comptables dans la Tunisie pré et post-révolutionnaire", Revue des Mondes Musulmans et de la Méditerranée, May 2015, no. 137, pp. 193-210
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]
KHLIF, W., J. POUSSET, "It takes (more than) two to tango: informal tango market dynamics in Barcelona", Society and Business Review, January 2014, vol. 9, no. 1, pp. 36-50 [fnege: 4]
DIOUANI, B., W. KHLIF, "Comportement du dirigeant et décision de divulgation volontaire d'informations : cas du marché tunisien", Management International, June 2013, vol. 17, no. 4, pp. 34-49 [cnrs: 3, fnege: 2]
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VEGA PEREZ, M., W. KHLIF, "Unpacking hospital accreditation through a governmentality lens" in Critical and Alternative Thinking in Governance (CATG), juin, 2024, Barcelona
DVORSKI, K., W. KHLIF, D. YAR HAMIDI, "The legacy of codes in corporate governance: Testing the practicholar research design" in EGOS (European Group for Organizational Studies), July, 2023, Cagliari, Italy
KHLIF, W., M. BOITIER, A. RIVIERE, "Social enterprises governance: between accountability and the founder’s ambition" in European Academy of Management (EURAM), June, 2023, Cagliari, Italy
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
KHLIF, W., L. KAROUI, C. INGLEY, "Systemic sustainability: toward an organic and ethical model of governance" in Critical and Alternative Thinking in Governance, June, 2022, Barcelone
RIVIERE, A., W. KHLIF, M. BOITIER, "Comparing Governance Arrangements In Social Enterprising: The Interplay Between Founder(S) And The “Others”" in 8th International OFEL Conference on Governance, Management & Entrepreneurship, Dubrovnik, Croatie 17-18 avril, 2020
KHLIF, W., A. RIVIERE, M. BOITIER, "New man’s land” between business and philanthropy: Governance arrangements in social enterprising"" in Conférence AIMS (visio) Toulouse, 03-05 juin, 2020
KHLIF, W., A. RIVIERE, M. BOITIER, "Comparing Governance Arrangements In Social Enterprising: The Interplay Between Founder(S) And The “Others”" in Conférence AIMS (visio) Toulouse, 03-05 juin, 2020
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
RIVIERE, A., M. BOITIER, W. KHLIF, "Hybrid organizing in complex and turbulent fields: Liberté, Egalité…Ambition?" in 19th Annual Conference of the European Academy of Management (EURAM) 26-28-juin, 2019, Lisbonne
BOITIER, M., W. KHLIF, A. RIVIERE, "Shaping the Field of Equal Opportunities: Social Entrepreneurship for Social Inclusion?" in 79th Annual Meeting of the Academy of Management (AOM), 09-13 août, 2019, Boston
RIVIERE, A., M. BOITIER, W. KHLIF, "Hybrid Organizing in Complex and Turbulent Fields: Liberté, Egalité ... Ambition?" in 79th Annual Meeting of the Academy of Management (AOM), 09-13 août, 2019
BOITIER, M., W. KHLIF, A. RIVIERE, "Short paper: Blending political and managerial logics for equal opportunities: Unexpected social entrepreneurship for social inclusion?" in Colloque EGOS 2018, 5-7 juillet, 2018, Tallinn
BOITIER, M., W. KHLIF, A. RIVIERE, "Short paper: Hybrid organizing in institutional uncertainty: Liberté, Egalité… and Ambition?" in Colloque EGOS 2018, 5-7 juillet, 2018, Tallinn
BOITIER, M., W. KHLIF, A. RIVIERE, "Building the equal opportunities field: social entrepreneurship for social inclusion?" in Conference EGOS 5-7/07/2018, 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
KHLIF, W., "Transparency in corporate governance: a hazardous concept" in Colloque EURAM 2018, Reykjavik, 19-21/06/18, 2018
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
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
BEN AHMED, I., W. KHLIF, M. NEKHILI, "Effet de la structure de propriété sur le choix entre gestion réelle et gestion comptable des résultats: cas des entreprises françaises cotées" in 37éme congrès de l’AFC, Clermont-Ferrand, 18-20 Mai 2016, 2016
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
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
KHLIF, W., C. INGLEY, L. KAROUI, "Navigating critical transition phases : SME's, Firm Life Cycle and Primary Board Roles" in EURAM Conference, 2013, Istanbul, Turkey
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
ZRAMDINI, O., W. KHLIF, B. PIGE, "Etude des déterminants de la communication environnementale des entreprises du Maghreb : application de la théorie des parties prenantes" in Congrès de l'Association Francophone de Comptabilité, 2012, Grenoble, 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 MANAA, W., W. KHLIF, C. INGLEY, L. KAROUI, "Examining the link between family involvement and board's performance in family firms" in 33rd European Accounting Association Conference, 2010, Istanbul, Turkey
EL MANAA, W., W. KHLIF, C. INGLEY, L. KAROUI, "Board composition in family-influenced firms : a dynamic perspective" in 6th Workshop of Family Business Research, 2010, Barcelone, Spain
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CLARKE, T., W. KHLIF, C. INGLEY, Elgar Encyclopedia of Corporate Governance, Edward Elgar Publishing, Londres, 2024
JANNING, F., W. KHLIF, C. INGLEY, The Illusion of Transparency in Corporate Governance, Palgrave McMillan, 2020
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KHLIF, W., F. JANNING, C. INGLEY, "Looking through a glass darkly – transparency as a misguided regulatory instrument in corporate governance" in Sustainability in Public Procurement, Corporate Law and Higher Education., Lela Mélon Ed., Routledge, 2023
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
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
KHLIF, W., M. BOUTARY, "A new call for Business Schools: breaking out of the paradox loop" in The Future of Business Schools Purpose, Action, and Impact., Rico J. Baldegger, Ayman El Tarabishy, David B. Audretsch, Dafna Kariv, Katia Passerini and Wee-Liang Tan Eds, Edward Elgar Publishing, chap. Part I, 4, pp. 52-68, 2022
ARENEKE, G., W. KHLIF, D. KIMANI, T. SOOBAROYEN, "Do Corporate Governance Codes Matter in Africa?" in Research Handbook on Corporate Board Decision-Making., Oliver Marnet Ed., Edward Elgar Publishing, 2022
ZRAMDINI, O., W. KHLIF, B. PIGÉ, "Étendue et déterminants de la communication environnementale des entreprises cotées au Maghreb: une analyse comparative de la Tunisie et du Maroc" in Un regard croisé d’experts et chercheurs sur la RSE., Editions JFD, chap. 6, pp. 175-202, 2017
KAROUI, L., C. INGLEY, W. KHLIF, S. BOUBAKER, "Enhancing the Board's Monitoring Performance in SME's" in Board Directors and Corporate Social Responsibility., Sabri Boubaker et Duc Khuong Nguyen Ed., pp. 60-87, 2012
KHLIF, W., C. INGLEY, L. KAROUI, "The death of Halka resort : boardroom battles and weath destruction" in Cases of Contemporary Challenges in Corporate., 2011
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KHLIF, W., L. KAROUI, C. INGLEY, "Introduction to the special issue: “corporate governance of sustainability”", Journal of Management and Governance, 2022 [cnrs: 4, fnege: 4, abs: 1]
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KHLIF, W. - "Empresa familiar: una universalidad entre la tierra y el arbo" - 2017, Revista Dirigentes
BOITIER, M., W. KHLIF - "" Les obligations à impact social arrivent en France : l’action sociale peut-elle être rentable ?"" - 2016, TBSearch
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KHLIF, W., K. CEULEMANS - "DANONE : Les enjeux du départ forcé du PDG" - 2024, Centrale des Cas et des Médias Pédagogiques (CCMP)
DECOTTIGNIES, C., K. CEULEMANS, W. KHLIF - "Danone Group – Questioning the Purpose-driven Corporation" - 2023, The Case Centre
SNADLI, S., W. KHLIF, L. KAROUI - "Apparel Art Firme. Histoire d’une PME dont le conseil d’administration accompagne la croissance; Recherche et cas en Sciences de gestion , CSG n°18" - 2021
EXPERTISE
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- Research Methodology
- Management Research
- Management Control