Excelia Business School | France
Author Profile
🎓 Early Academic Pursuits
Dr. Najla Bouebdallah’s academic journey is marked by exceptional excellence and dedication to the field of management sciences and accounting. Born and educated in Tunisia, she began her scholarly path with a Baccalauréat in Mathematics (2007), graduating with Mention Très Bien. She pursued a Bachelor’s in Management Sciences with a specialization in Accounting at ISG Tunisia, where she again ranked at the top of her class in 2010. Her passion for academia led her to complete a Master’s in Accounting and Financial Methods in 2013 at FSEG Tunisia, where she graduated with the highest distinction and was recognized as the major of her promotion.
Driven by a growing interest in understanding the strategic value of knowledge within organizations, Dr. Bouebdallah earned her Ph.D. in Management Sciences in 2019 from the GRANEM research laboratory (IAE Angers) and IHEC Carthage. Her doctoral thesis, “The Impact of Intellectual Capital on Business Performance: Case of the BRICS Countries,” was supervised by prominent scholars including Prof. Lionel Escaffre and Prof. Salma Damak Ayedi, reflecting her early focus on intangible assets and performance analytics in emerging economies.
đź’Ľ Professional Endeavors
Dr. Bouebdallah’s professional career spans across academia, research, and international collaboration. She is currently a Research Engineer at Excelia Business School Paris and a Lecturer at EM Normandie, where she brings a blend of academic theory and applied finance into the classroom. Her earlier teaching roles include appointments at Université Paris 10 Nanterre, IAE Gustave Eiffel Créteil, Université Lille 1, and several prestigious business schools such as ESLSCA, ISG, and EDC Paris.
Over the years, she has developed and taught a broad portfolio of courses ranging from financial accounting, IFRS, audit, and consolidation, to management control, taxation, and research methodology at both undergraduate and graduate levels, including MBA programs. Her pedagogy is complemented by a strong commitment to mentorship and research supervision, supporting students in thesis writing, applied research, and professional project development.
🔬 Contributions and Research Focus
Dr. Bouebdallah’s research is at the intersection of accounting, sustainability, and digital transformation. She has authored and co-authored numerous papers on topics such as intellectual capital, ESG (Environmental, Social, and Governance) adoption, blockchain technology in auditing, and generative AI in finance and education.
Her upcoming publication in the Asian Review of Accounting (2025) titled “Factors Determining Big Four Auditors’ Intentions to Use Blockchain Technology: A Mixed Approach” demonstrates her pioneering work in exploring how emerging technologies reshape the auditing landscape. Additionally, she has contributed to the British Accounting Review, Financial Innovations, and is preparing chapters for an academic book titled “Innovating Finance for a Sustainable Future” (World Scientific).
Current research projects include:
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Adoption of Generative AI in Banking and Education
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Supply Chain Resilience – A Bibliometric Analysis
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AI, Machine Learning, and Big Data in Trading Systems
🏅 Accolades and Recognition
Dr. Bouebdallah’s academic and research excellence has been consistently recognized. She has:
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Graduated as Top of her Class in both Bachelor’s and Master’s degrees.
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Served as an Elected Member of the GRANEM Research Council (2016–2019).
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Participated in the Scientific Committee of the 41st AFC (Association Francophone de Comptabilité) Congress in Angers.
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Received multiple international seminar invitations in Brussels, Madrid, Dubai, and online for executive Micro-MBA modules on cost analysis, performance leadership, and financial strategy.
Her role as a peer reviewer for journals such as Journal of Financial Reporting and Accounting, African Development Review, and Journal of Sustainable Finance & Investment further highlights her academic credibility and engagement with global research networks.
🌍 Impact and Influence
Dr. Bouebdallah is widely respected for her interdisciplinary insight, combining accounting fundamentals with emerging technological tools. Her work has influenced both academic communities and professional circles, especially in understanding how technologies like blockchain and AI affect corporate governance, audit practices, and sustainability reporting. She actively contributes to international conferences and collaborative research networks, particularly within the Francophone academic world and the Middle East–North Africa (MENA) region.
Her teachings and research are grounded in real-world relevance, equipping students and professionals to meet the challenges of digital transformation and sustainable finance.
đź”® Legacy and Future Contributions
Looking ahead, Dr. Bouebdallah aims to further explore the interface between ethical governance, digital innovation, and financial accountability. She envisions developing cross-disciplinary curricula, producing high-impact research, and influencing policy and practice in how financial systems adapt to sustainability challenges and technological disruptions. With her ongoing work on AI in education, blockchain-enabled auditing, and ESG data integration, she is poised to shape the next generation of responsible, tech-savvy financial leaders.
Through her dedication to academic rigor, innovative research, and global collaboration, Dr. Najla Bouebdallah continues to build a legacy that bridges tradition with innovation in the fields of accounting, auditing, and responsible finance. 🌟
Publications
Blockchain technology adoption intention among the Big Four audit firms, 2025