Moez ESSID, auteur/autrice sur Pôle Léonard de Vinci

Moez Essid

Moez ESSID holds a Ph.D. in Management Sciences from Paris Sud University and a Postgraduate Degree (DEA) in Accounting and Management Control from Paris Dauphine University. Moez teaches mainly management accounting, financial accounting and internal auditing. He has been teaching in various universities and business schools. His research focuses on Corporate Social Responsibility, Environmental Management Accounting and Financial and Non-Financial Disclosure. He has published articles in renowned academic journals such as Accounting, Control and Auditing review (Comptabilité-Contrôle-Audit), the French review of management (Revue française de gestion), and Sustainability Accounting, Management and Policy Journal

moez.essid@devinci.fr

Publications

Articles de journaux

Sana Larif; Moez Essid; Sylvaine Castellano; Insaf Khelladi

Knowledge-brokering activities as enactors of innovative constructive deviance in open R&D projects Article de journal

Dans: R&D Management, vol. 54, no. 3, p. 431-449, 2024.

Résumé | Liens | BibTeX

@article{larif_2426,

title = {Knowledge-brokering activities as enactors of innovative constructive deviance in open R&D projects},

author = {Sana Larif and Moez Essid and Sylvaine Castellano and Insaf Khelladi},

url = {https://onlinelibrary.wiley.com/doi/10.1111/radm.12651},

year  = {2024},

date = {2024-06-01},

journal = {R&D Management},

volume = {54},

number = {3},

pages = {431-449},

abstract = {Despite the two sides of deviant behaviors and the fact that knowledge brokers are sometimes presented in a negative light due to their unique position, this article unveils from an innovation perspective how these two intricate individual-level concepts bring positive outcomes in complex environments. While previous work has highlighted the positive impact of constructive workplace deviance on organizations and their members, research on the antecedents of such deviance is scarce. We use knowledge brokers as an unexplored and pertinent means of enacting innovative constructive deviance. Indeed, knowledge brokering supports innovation by connecting, recombining, and transferring disconnected pools of ideas. A case study of a high-tech company was conducted. We focused on three B2C and B2B co-creation projects as one of the main open innovation strategies. The results suggest that knowledge-brokering activities with customers or partner firms enact innovative constructive deviance in different ways and accelerate creativity and innovation within the organization. This paper contributes to the debate on deviant behaviors and brokering activities within the open innovation paradigm. We enrich the microfoundational perspective of the open innovation literature, shed light on the determinants of innovative constructive deviance, and provide empirical evidence of the relationship between brokering activities and deviant behavior. On a managerial level, the findings suggest that knowledge-brokering activities among multiple stakeholders foster innovative behaviors within co-creation projects.},

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Fermer

Karim Mhedhbi; Moez Essid

National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs) Article de journal

Dans: International Journal of Accounting, vol. 57, no. 1, p. 2250004, 2022.

Liens | BibTeX

Moez Essid; Nicolas Berland

Adoption of environmental management tools: the dynamic capabilities contributions Article de journal

Dans: Sustainability Accounting Management And Policy Journal, vol. 9, no. 3, p. 229-252, 2018.

Résumé | Liens | BibTeX

Moez Essid; Nicolas Berland

Les indicateurs de la RSE dans les entreprises françaises : La complexité responsable Article de journal

Dans: Revue Française de Gestion, vol. 39, no. 234, p. 27-41, 2013.

Résumé | Liens | BibTeX

Conférences

Moez Essid; Tarik Bazgour

Firm-Level Climate Change Exposure and Sustainability Reporting Conférence

Joint Conference of the British Accounting and Finance Association (BAFA) Corporate Finance and Asset Pricing SIG and the Northern Area? Hosted by College of Business and Economics, UAE University, Dubai, UAE, 2023.

Résumé | Liens | BibTeX

@conference{essid_2650,

title = {Firm-Level Climate Change Exposure and Sustainability Reporting},

author = {Moez Essid and Tarik Bazgour},

url = {https://bafa.ac.uk/subgroups/special-interest-groups/finance/events/upcoming-events/joint-cf-and-ap-sig-and-nag-conference-2023.html



https://conferences.uaeu.ac.ae/cbe_sustainfintech/en/program_long_v5.pdf},

year  = {2023},

date = {2023-12-01},

booktitle = {Joint Conference of the British Accounting and Finance Association (BAFA) Corporate Finance and Asset Pricing SIG and the Northern Area? Hosted by College of Business and Economics, UAE University},

address = {Dubai, UAE},

abstract = {Based on a sample of 1,287 US companies composing the Russell Index between 2010 and 2022 (9,778 company-year observations), we investigate whether the firm-level exposure to Climate Change (CC) affects corporate Sustainability Reporting (SR).

Firstly, we capture exposure to CC using four different measures developed recently by Sautner et al. (2023). The first one refers to exposure to CC in general. The remaining three are topic-based and focus respectively on exposure to (i) opportunity,

(ii) physical shocks, and (iii) regulatory shocks related to CC. Secondly, we assess SR using the Global Reporting Initiative (GRI) Criteria Compliance measure provided by Bloomberg, which specifies if the company has used the GRI framework as a guide in its public reporting, to different degrees of compliance.

Empirical analyses show that both the overall measure of CC exposure and the CC exposure to regulatory shocks are positively and strongly associated with SR. However, no statistical evidence was found for the two relationships between CC exposure to physical shocks and SR on the one hand, and between CC exposure to opportunity shocks and SR on the other. The results therefore contribute to a better understanding of the intricacies of the various factors that can influence the way in which companies report on sustainability and consider stakeholder pressures. More precisely, the findings highlight the crucial role of regulation on SR compared to other factors.},

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Fermer

Moez Essid; Nicolas Berland

L'adoption des outils de pilotage environnementaux : Quels apports des capacités dynamiques ? Conférence

Colloque international Développement Durable et pratiques innovantes, Hammamet, Tunisia, 2017.

Liens | BibTeX

Book Sections

Moez Essid; Tarik Bazgour

Sustainability Reporting and Innovation in the Energy Sector Book Section

Dans: K.B. Eds: Atici, Boz Semerci (Ed.): Energy Entrepreneurship, Sustainability, Innovation and Financing: Practical Applications & Future Directions, p. 129-151, Springer, Cham, 2025, ISBN: 978-3-031-80001-6.

Résumé | Liens | BibTeX

@incollection{essid_3018,

title = {Sustainability Reporting and Innovation in the Energy Sector},

author = {Moez Essid and Tarik Bazgour},

editor = {Eds: Atici, K.B., Boz Semerci, A., Kabakci, H., Shrestha, P.},

url = {https://link.springer.com/chapter/10.1007/978-3-031-80001-6_7},

issn = {978-3-031-80001-6},

year  = {2025},

date = {2025-03-01},

booktitle = {Energy Entrepreneurship, Sustainability, Innovation and Financing: Practical Applications & Future Directions},

pages = {129-151},

publisher = {Springer, Cham},

edition = {SRINGER},

abstract = {Based on a sample of 274 U.S. companies operating in the energy sector between 2010 and 2022, this chapter describes four sustainability reporting (SR) practices and examines whether innovation within these companies has an impact on their SR. First, our statistical analyses show that U.S. energy companies have made significant progress in the use of the Global Reporting Initiative (GRI) guidelines, the Sustainability Accounting Standards Board (SASB) standards, the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations, and finally the external assurance of the sustainability reports over the period 2010-2022. Second, we run logistic regressions to examine the association between R&D expenditures, as a proxy for innovation, and the four SR practices. It appears that the more a company invests in R&D, the less likely it is to use a specific sustainable reporting framework, standard, or guideline. We conclude that the trade-off approach of the resource-based view assuming a negative relationship between CSR practices and innovation applies in the U.S. energy sector setting.},

note = {Based on a sample of 274 U.S. companies operating in the energy sector between 2010 and 2022, this chapter describes four sustainability reporting (SR) practices and examines whether innovation within these companies has an impact on their SR. First, our statistical analyses show that U.S. energy companies have made significant progress in the use of the Global Reporting Initiative (GRI) guidelines, the Sustainability Accounting Standards Board (SASB) standards, the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations, and finally the external assurance of the sustainability reports over the period 2010-2022. Second, we run logistic regressions to examine the association between R&D expenditures, as a proxy for innovation, and the four SR practices. It appears that the more a company invests in R&D, the less likely it is to use a specific sustainable reporting framework, standard, or guideline. We conclude that the trade-off approach of the resource-based view assuming a negative relationship between CSR practices and innovation applies in the U.S. energy sector setting.},

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pubstate = {published},

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