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 2016-2017 Introduction to Accounting, EBP international Program Financial analysis, EBP international Program Anglo-Saxon accounting, Master Program 2015-2016 Introduction to Accounting, EBP international Program Financial analysis, EBP international Program Anglo-Saxon accounting, Master Program Extra-financial accounting, Master 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

2 Serge Valant GANDJA 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 Research Activities 2016 Member of American Accounting Association 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 2012-2016 Advising Students and Admission Juries ADMINISTRATION Coordinator of Management Control and Audit Masters (Master Program) 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

Serge Valant GANDJA 3 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) 9 0 0 4 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 2016-2017 Barreau Maxime (Master s Thesis), L'impact de la dimension "professionnalisme" ou mercantile sur la culture des cabinets d'audit, Supervisor 2016-2017 GAUCLERE Eva (Master s Thesis), Communication extra-financière versus communication financière, Supervisor 2015-2016 Dehouck Claire (Master's Thesis), Comptabilité américaine et française : divergences et convergences pour les PME, Supervisor 2015-2016 Georges Estelle (Master's Thesis), L optimisation du processus de communication interne, Supervisor 2015-2016 Boutin Hugo (Master's Thesis), Les enjeux de la révision comptable, Supervisor 2015-2016 Boualila Kaoutar (Master's Thesis), La comportement du CAC face au risque de fraude : une étude empirique dans une économie en développement, Supervisor Since 2013 Mozher Sanae (Master's Thesis), Audit des comptes consolidés: le rôle du CAC, Supervisor 2013-2014 Bouchareb Ghizlaine (Master's Thesis), Les déterminants de la facturation des honoraires d audit légal : une application en France et au Maroc, Supervisor Since 2013 Lestage Paul (Master's Thesis), Audit Légal et communication financière des sociétés cotées: le rôle du CAC, Supervisor Since 2013 D'angelo Guillaume (Master's Thesis), Audit Légal et communication financière des sociétés cotées: le rôle du CAC, Supervisor Since 2013 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

4 Serge Valant GANDJA 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. Audit légal et perception de la qualité des travaux dans une économie en développement, Recherches en Sciences de gestion ISEOR, n 212, pp: 77-102. 2. Réglementation prudentielle et risque opérationnel dans les institutions bancaires, Revue du Financier n 214, vol. 37, pp : 31 et suivantes. 3. The determinants of financial structure: How to explain the paradox of insolvency and debt among SMEs in Cameroon?, Research in International Business and Finance 36 (2016) 73 84, with Feudjo Jules Roger & Tchankam Jean-Paul 4. "Alternative finance for micro-enterprises: A foundation for sustainable development or just humanitarian aid?", With C. Estay & J-P. Tchankam, Strategic Change, 24, pp : 33-47. 5. "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 6. "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 7. "Capital levels, regulatory capital and banks' reaction: an analysis of the relationship by an error correction model", International Journal of Critical Accounting (IJCA), Vol. 7, No. 3, 2015. 8. "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, vol. 1, n 32, pp : 35 53, with J-P. Tchankam & Z. Laarraf.

Serge Valant GANDJA 5 9. "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 10. "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 11. "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 12. 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 13. 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 14. "Choix stratégiques des services comptables dans une économie en développement", Recherches en Sciences de Gestion (ISEOR), N 87, pp. 45-65 15. "Choix stratégiques et modes d'organisation comptables", Revue du Financier, N 188, pp.54-68 Communications published in conference proceedings 1. Financial statement users and their perception of statutory audit quality, with Moussa Djibrilla, American Accounting Association 2016, august 6-10, New York city 2. The impact of structural contingencies on accounting practices of SME: A Cameroonbased empirical analysis, with Ginette Polienne Ipoumb, 2016 International Conference of Critical Accounting, April 28-29, New York City. 3. OHADA accounting standards and IFRS: an analysis of the possible convergence using neo-institutional theory, 2015 International Business Conference in New York City / 2015 International Education Conference in New York City held from 8/2/2015 through 8/6/2015. 4. "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", with J-P. Tchankam & Z. Laarraf, IAS Pekin, du 26 au 28 mai 2014. 5. 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 6. 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 7. 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

6 Serge Valant GANDJA 8. 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 9. 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 10. 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 11. 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 12. 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 13. Alternative finance for micro-enterprises: A foundation for sustainable development or just humanitarian aid?, Academy of Management, With C. Estay & J-P. Tchankam, August 3-7 Boston (Massachusetts) USA, 2012 14. 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)