EXPERIENCES AT KEDGE BUSINESS SCHOOL

Serge Valant GANDJA Assistant Professor of Accounting Kedge Business School ' PROFESSIONAL +33 5 56 84 55 16 serge.valantgandja@kedgebs.com EDUCATION 2013 Qualified 2013 for the office of Lecturers of University 2010 Ph.D. in Management Science Speciality in Accounting with Highest Honors University of Bordeaux IV France 2009 Master 2 in Accounting Control Audit - University of Bordeaux IV France 2005 Master 2 (Research) in Management science speciality in Accounting - University of Ngaoundere Cameroon 2004 Master 1 in Finance and Accounting - University of Ngaoundere Cameroon EXPERIENCES AT KEDGE BUSINESS SCHOOL Courses taught 2014-2015 General Accounting, Master Program The foundations of accounting and management, Bachelor Program The foundations of accounting and management, Bachelor Program 2013-2014 Financial Accounting, Master Program General Accounting, Master Program Financial Accounting 1, Bachelor Program Financial Accounting 2, Bachelor Program Introduction to Accounting, EBP international Program 2012-2013 Financial Accounting, Master Program Financial Accounting 1, Bachelor Program Financial Accounting 2, Bachelor Program Introduction to Accounting, EBP international Program 2011-2012 Depth financial analysis and diagnostics, Master Program Mathematics and statistics 1, EBP International Program Mathematics and statistics 2, EBP International Program

2 Serge Valant GANDJA Research Activities 2014 Member of Consortium for the Management of the Basic and Applied Research in Africa South of the Sahara (COMREFAS) Member of French Finance Association (FFA) Member of Francophone Accounting Association (FAA) Member of Academy of Management (AOM) Member of International Congress of Critical Accounting (ICCA) Advising Students, Directing Projects and Admission Juries 2014-2015 Advising Students and Admission Juries 2013-2014 Advising Students and Admission Juries 2012-2013 Advising Students and Admission Juries 2011-2012 Admission Juries OTHER PROFESSIONAL EXPERIENCE IN TEACHING AND RESEARCH Courses taught 2012-2013 Financials analysis and valuation companies, Bachelor Program Management, Bachelor Program 2011-2012 Financials analysis and valuation companies, Bachelor Program Management, Bachelor Program DISTINCTIONS 2013-2014 The Clute Institute, San Francisco, USA Best Paper Award THESIS SUPERVISIONS Completed Current S CO-S MB S CO-S M Post-doctorale 0 0 0 0 0 0 Thesis (Doctorat) 0 0 0 0 0 0 Thesis (Maîtrise) 2 0 0 5 0 0 Projects (Maîtrise) 0 0 0 0 0 0 S=Supervisor; CO-S=Co-Supervisor; M=Member of the thesis Committee Thesis/Projects Supervised From - To Description 2013-2014 Mozher Sanae (Master's Thesis), Audit des comptes consolidés: le rôle du CAC, Supervisor 2013-2014 Bouchareb (Master's Thesis), Audit des comptes consolidés: le rôle du CAC, Supervisor

Serge Valant GANDJA 3 2013-2014 Lestage Paul (Master's Thesis), Audit Légal et communication financière des sociétés cotées: le rôle du CAC, Supervisor 2013-2014 D'angelo Guillaume (Master's Thesis), Audit Légal et communication financière des sociétés cotées: le rôle du CAC, Supervisor 2013-2014 Ayoub Sarah (Master's Thesis), Audit Légal et communication financière des sociétés cotées: le rôle du CAC, Supervisor 2013-2014 Zoupette Moussoume Jacques (Master's Thesis), Etude de la convergence possible des normes comptables locales et normes internationales: cas de l'ohada, Supervisor 2012-2013 Nguema Mintogue Gilles (Master's Thesis), L'assistance comptable des PME par les cabinets d'expertise comptable, Supervisor BUSINESS EXPERIENCE 2010 Accounting Firm FIDEX (six weeks), Training Course, Intern. Data analysis 2007 CFH (Capital Financial Holding), MVOG BETI Farm, LION'S IMMO, Douala & Yaounde, Consulting. Collect and analysis data 2006 Cameroon Develop Company (CDC), Douala & Yaounde, Consulting. Collect and analysis data 2004 Les Mutuelles Réunies SARL, Yaounde, Trainee. Seizure of documents and accounting treatment 2002 Les Mutuelles Réunies SARL, Yaounde, Trainee. Seizure of documents and accounting treatment PUBLICATIONS Books 1. "Investissement, financement et normalisation comptable dans l'espace OHADA: quelles leçons pour la gouvernance économique et financière", Parmitech, 2014, Member of the Scientific Committee Articles published in refereed journals 1. "Alternative finance for micro-enterprises: A foundation for sustainable development or just humanitarian aid?", With C. Estay & J-P. Tchankam, Strategic Change, Forthcoming, February 2015 2. "L'ambidextrie organisationnelle: un nouvel atout pour les cabinets d'expertise comptable", Revue Française de Comptabilité n 482, with S. Ouvrard & J-G. Degos, pp. 44-49 3. "Ambidextrie organisationnelle et diversité des performances des cabinets d'expertise comptable français ", Revue du Financier, with S. Ouvrard, N 208-209, Vol. 36, pp. 118 et suivantes 4. "Capital levels, regulatory capital and banks' reaction: an analysis of the relationship by an error correction model", International Journal of Critical Accounting (IJCA), Forthcoming 5. "Determinants of outsourcing accounting functions in Cameroon", Journal of Management Development, Minor revisions, 2 nd Round

4 Serge Valant GANDJA 6. "De la complexité de l'intégration de la RSE par le dirigeant de PME : éclairage par la théorie des parties prenantes à partir de la grille de Mitchell et Wood", Gestion 2000, with J-P. Tchankam & Z. Laarraf, Major revisions, 2 nd Round 7. "Contingency theory and make-or-buy decisions for accounting activities in Cameroon", With AB Tagne & L. Talla Fotsing, Journal of Strategy and Performance Management (JSPM) vol.1, issue 2, pp. 65-77 8. "Le comportement des banques européennes analysé par leurs fonds propres et leur capital réglementaire", With C. Nzengue Pegnet, Revue du Financier, Vol. 35, N 22 9. "Make-or-buy decisions: What choice for an accounting service in a developing country?", With C. Estay, International Journal of Academic Research in Accounting, Finance and Management Sciences, Volume 2, Issue 4, pp.260-272 10. Les choix d'externalisation des missions dans les cabinets d'expertise comptables, With S. Ouvrard, Revue de Financier, Vol. 34, N 194, pp.90-103 11. Outsourcing Strategies of Accounting Functions in a Developing Economy: A Study of the Determinants by a Triangulated Approach", With J-G. Degos, African Journal of Accounting, Auditing and Finance, Vol. 1, N 4, pp. 319-337 12. "Choix stratégiques des services comptables dans une économie en développement", Recherches en Sciences de Gestion (ISEOR), N 87, pp. 45-65 13. "Choix stratégiques et modes d'organisation comptables", Revue du Financier, N 188, pp.54-68 Communications published in conference proceedings 1. Contingences structurelles et pratiques comptables des PME dans une économie en développement", With G.P. Ipoum, XIIe French symposium on risk (ORIANE) September 25-26, Bayonne-Biarritz, France, 2014 2. Transactional Cost and RBV Theories: What Contributions to the explanations of accounting outsourcing in a developing economy?, The Clute Institute International Business & Education Conferences, August 03-08, 2014 held, San Francisco, USA. Best Paper Award 3. Capital levels, regulatory capital and banks' reaction: an analysis of the relationship by an error correction model, International Congress of Critical Accounting (ICCA), April 16-17 NY, USA, 2014 4. Choix stratégiques d'externalisation des fonctions comptables des PME camerounaises", Consortium pour le Management de la Recherche Fondamentale et Appliquée en Afrique au Sud du Sahara (COMREFAS), March 7-8, Libreville, Gabon, 2014 5. Audit légal et perception de la qualité des travaux dans une économie en développement, French Accounting Association (FAA), May 31 to June 01, Montréal, Canada, 2013 6. Contingency theory and Make-or-buy decisions for accounting activities: multi case studies in a developing country, International Congress of Critical Accounting (ICCA), April 25-27 NY, USA, Accepted, 2013 7. Les choix d'externalisation des missions dans les cabinets d'expertise comptables, With S. Ouvrard, Xe Colloque Francophone sur le risque (ORIANE), 20-21 Septembre Bayonne- Biarritz France, 2012

Serge Valant GANDJA 5 8. Outsourcing Strategies of Accounting Functions in a Developing Economy: A Study of the Determinants by a Triangulated Approach, with J-G. Degos, International Congress of Critical Accounting (ICCA), April 26-27 New York USA, 2012 9. Alternative finance for micro-enterprises: A foundation for sustainable development or just humanitarian aid?, With C. Estay & J-P. Tchankam, August 3-7 Boston (Massachusetts) USA, 2012 10. Strategies choices and organizations modes: an analysis of determinants by a triangulate approach, French Accounting Association (FAA), May 21-23 Grenoble France, 2012 Communications and/or presentations 1. Perceived independence statutory audit missions in Cameroon, 1 st Workshop in Audit, March 29, Lyon France Other Publications 1. "Stratégies d externalisation des services comptables et typologie des déterminants", Cahiers électroniques de l Equipe de Recherche en Contrôle et Comptabilité Internationale (ERCCI), IAE - cahier 36-2011 No. ISRN IAE 33 / CRECCI - 2011-36 FR OTHER PERSONAL INFORMATION Languages Spoken, written and read: French, English Hobbies Sport (soccer, running)