Issam Benhayoun

Professor · Consultant · Author

IssamBenhayoun

AccountingIFRSSustainabilityAudit

With a PhD in management sciences and the CPA designation, I spent five years in industry, rising to Head of the Business Control Division at Al Omrane Group. Today I teach accounting at ENCG Meknes, publish in leading international journals and advise companies, accounting firms and institutions.

Master the technique. Understand the substance. Exercise judgement.

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Portrait of Issam Benhayoun
Practice
10+ years in industry and consulting
Research
19 articles, 14 in Q1 journals
Credentials
PhD in management sciences · CPA Australia
Position
Professor at ENCG Meknes

Background

The researcher and the practitioner

Five years in industry, six years of consulting and research published in leading international journals: I approach every assignment with a practitioner’s eye and a researcher’s rigour.

Account · Issam Benhayoun

The researcher Dr

  1. 2015Master’s in accounting and financial management, ENCG Kenitra
  2. 2020PhD in management sciences, specialising in international accounting (IFRS), ENCG Fez
  3. TodayProfessor at ENCG Meknes, Moulay Ismail University
  4. TodayLecturer at Al Akhawayn University in Ifrane, School of Business Administration
  5. ResearchIFRS, sustainability reporting, audit and the technological transformation of the accounting function
  6. Publications19 articles, 14 of them in Q1 journals such as Business Strategy and the Environment, and three books, one with Routledge

The practitioner Cr

  1. CPAProfessional accounting qualification (CPA Australia)
  2. 2015–2016Banking and automotive distribution: Attijariwafa bank, Auto Hall Group
  3. 2016–2020Al Omrane Group: financial accounting, then Head of the Business Control Division
  4. Since 2020Independent consultant: training, advisory and hands-on support to finance departments
Balance

An approach grounded in understanding, discernment and professional judgement.

Professional experience

Practice first: automotive distribution, banking, then more than four years at Al Omrane Group, Morocco’s public housing and urban development operator.

  1. Since 2020

    Independent consultant

    Training and advisory for companies

    • Hands-on training in management, finance, accounting and tax
    • Strategic advice to business leaders to inform their decisions
    • On-site support to finance departments during closings and the transition of financial statements to IFRS
    • Preparation of tax returns and annual action plans

  2. 2020

    Head of the Business Control Division

    Al Omrane Group · Housing and urban development

    • Annual action plan and consolidated monthly KPIs: housing starts, revenue, operating budget
    • Monitoring of operating and investment budgets, variance analysis
    • Analytical tools to detect anomalies in commercial and financial processes
    • Adviser to general management; bid-opening committees, management and steering committees, board meetings

  3. 2016–2019

    Financial Accounting Executive

    Al Omrane Group

    • Merger and acquisition: financial analysis, due diligence and negotiation
    • Process owner for Financial Resource Management in the ISO 9001:2015 certification
    • Main contact for the tax auditor and the finance inspectorate
    • Tax, treasury and banks: returns, daily cash positions, bank reconciliations, closings
    • Company representative in the FONZID industrial zone programme: project business plans

  4. 2016

    Finance Consultant

    Attijariwafa bank

    • Analysis of professional and specific loans
    • Interbank products, follow-up of unpaid bills and claims

  5. 2015

    Management Cell Supervisor, Nador

    Auto Hall Group · Automotive distribution

    • Managed a team of four
    • Sales administration, stock, collections with credit companies, cash desk and physical inventories

Consulting · 6 areas

Advisory for companies and accounting firms

I work on matters where accounting technique calls for judgement, bringing field experience and research rigour.

  • IFRS and Moroccan GAAP

    CGNCIAS 2IAS 7IAS 16IAS 36IAS 38IFRS 16

    Analysis and treatment of complex transactions under the CGNC and IFRS, restatements and preparation for IFRS conversion.

    • Gap analysis between the CGNC and IFRS
    • Position papers on accounting treatments
    • Review of financial statements and disclosures
    Let’s talk

  • Sustainability reporting (ISSB)

    IFRS S1IFRS S2ESRSGRITCFD

    Readiness for ISSB standards, from the initial assessment to the first report and its assurance. My research focuses on the adoption of these standards in Morocco.

    • ISSB readiness assessment using a dedicated evaluation framework
    • Materiality analysis and climate-related disclosures
    • Preparing for assurance of sustainability information
    Let’s talk

  • Audit, internal control and governance

    ISAInternal controlAudit committee

    Support for finance departments and audit committees on the reliability of financial information and risk management.

    • Review of accounting and financial internal control systems
    • Financial risk mapping
    • Preparation for audit engagements
    Let’s talk

  • AI, data and the accounting function

    Audit analyticsMachine learningAI governance

    Assessing how ready accounting and audit functions are for artificial intelligence, and choosing the uses that deliver measurable value.

    • AI maturity assessment of the finance or audit function
    • Prioritising audit risks through data analytics
    • Control framework for AI tools
    Let’s talk

  • Tax and corporate finance

    CGILaw 17-95Mergers & acquisitions

    Advice on Moroccan taxation and corporate finance, with particular attention to the accounting and tax implications of transactions.

    • Tax implications of transactions under the CGI
    • Mergers and acquisitions: accounting, legal and tax treatment
    Let’s talk

  • Real estate and construction

    Off-plan salesIFRS 15IAS 2IAS 40Property VATProperty gains tax

    Accounting, finance and tax for property developers, land developers and construction companies. More than four years at Al Omrane Group, Morocco’s public housing and urban development operator, gave me first-hand knowledge of the sector: multi-year programmes, off-plan sales, public contracts.

    • Cost of programmes and phases, tracking of inventory and work in progress
    • Revenue from off-plan sales and construction contracts, under Moroccan GAAP and IFRS
    • Real-estate taxation: VAT, registration duties, gains on property
    • Capital budgets, dashboards and project business plans
    Let’s talk

Training

Training finance and audit teams

In-house sessions, seminars and workshops for finance departments, accounting firms and institutions, in French, Arabic or English.

Applied IFRS

From standards to journal entries: worked cases, restatements and disclosures.

ISSB sustainability reporting

IFRS S1 and S2, materiality, climate and assurance readiness.

Advanced and company accounting

Complex transactions under Moroccan GAAP and the company life cycle, building on my two textbooks.

AI, data and audit

Understanding, assessing and controlling data analytics and artificial intelligence tools.

Mergers & acquisitions

Accounting, legal and tax treatment in Morocco, from Law 17-95 to the CGI and the CGNC.

Real estate and construction

Programme costing, off-plan sales, revenue and taxation for developers and construction companies, with cases drawn from practice.

An active teaching approach, proven in the flipped classroom at university: preparation beforehand, case studies and worked exercises in session.

Books · 4 titles

Books

Two French-language textbooks on accounting practice in Morocco, a forthcoming English textbook on mergers and acquisitions, and a book on IFRS published by Routledge.

Cover of the book Pratique de la comptabilité approfondie au Maroc

New · 1st edition 2026 · In French

Pratique de la comptabilité approfondie au Maroc

Moroccan GAAP and IFRS

Accounting is not about debiting and crediting accounts. It is first about understanding what happens in a business and translating that reality into relevant financial information. The book starts from Moroccan GAAP, compares it with IFRS where relevant, and takes the reader from the rule to the reasoning.

  • Course material
  • Worked applications
  • Case studies
  • 311 pages
  • ISBN 978-9920-27-622-1
  • Legal deposit 2026MO5545
Price280 DH
Bulk orders
Cover of the book Pratique de la comptabilité des sociétés au Maroc

2nd edition · 2022 · In French

Pratique de la comptabilité des sociétés au Maroc

Incorporation, changes in capital, liquidation

Accounting, the language of business, concerns traders first, and today most traders are organised as companies. This practical guide sheds light on the key stages of a company’s life cycle, from incorporation to liquidation, including changes to its capital. It is written for students, teachers, professionals and researchers.

  • Course notes and worked applications
  • Practical tips
  • Legal references
  • ISBN 978-9920-30-126-8
  • Legal deposit 2022MO0693
Price190 DH
Cover of the book Mergers, Acquisitions and Corporate Restructuring
Forthcoming

Forthcoming · 1st edition · In English

Mergers, Acquisitions and Corporate Restructuring

A Moroccan Accounting, Auditing and Finance Textbook

Mergers, acquisitions and corporate restructuring in Morocco, treated as an accounting and audit subject grounded in finance. Each treatment refers back to its legal text: Law 17-95, Law 104-12, Law 26-03, the CGNC and the CGI. The textbook is written in English, with legal terms and account titles in French, and designed for the flipped classroom.

  • Course material
  • Fully worked exercises
  • Real cases from Moroccan companies
Price330 DH

Nothing to pay now: you pay on publication, by card, in cash or by bank transfer.

Cover of the book International Financial Reporting Standards in the MENA Region

Routledge · Routledge Studies in Accounting · In English

International Financial Reporting Standards in the MENA Region

Adaptation and Application in Morocco

A comparison of Moroccan GAAP, IFRS and US GAAP, and an analysis of the challenges and opportunities of accounting harmonisation in Morocco. Each chapter combines technical guidance and case studies, with particular attention to the statement of cash flows.

IAS 16IAS 38IFRS 16IAS 2IAS 36IAS 7

See the book on Routledge

Research · 4 areas

Research and teaching

My work focuses on accounting standard-setting, sustainability reporting and the transformation of audit, particularly in Morocco and North Africa.

  • International accounting standard-setting

    Adoption and adaptation of IFRS in Morocco and the MENA region.

  • Sustainability reporting and assurance

    Moroccan companies’ readiness to adopt ISSB standards, and assurance of sustainability information in emerging economies.

  • Audit and artificial intelligence

    How auditors perceive AI, and prioritising audit risks through data analytics.

  • Climate risks

    Climate risk disclosure in Morocco, Tunisia and Egypt, in a research project funded by PAFA and AAFA.

Publications

19 articles in international peer-reviewed journals, 14 of them in Q1 journals, and three books. See the list of articles

Methods

PLS-SEMGSCA-SEMNCASystem GMMInterviews · MAXQDA

Teaching

Advanced accounting, IFRS, international accounting, Moroccan taxation, finance and M&A, from bachelor’s to master’s level.

Supervision

Supervising master’s dissertations and doctoral theses.

Press

Economic commentary in the Moroccan press, including Le Matin.

Journal articles

19 articles14 in Q1 journals2024–2026

SJR quartiles for the year of publication. Each DOI opens the article on the publisher’s site.

  1. Q1

    The Micro-Foundations of Sustainability Reporting: A Self-Determination Theory on ISSB Implementation

    Benhayoun, I. (2026). Business Strategy and the Environment.

    doi.org/10.1002/bse.71490

  2. Q1

    Of Mimicry and Use in Sustainability Reporting: A Multi-Method Analysis of ISSB Adoption Intention in Morocco

    Benhayoun, I. (2026). Corporate Social Responsibility and Environmental Management.

    doi.org/10.1002/csr.70965

  3. Q1

    From seeds to standards: how IFRS cultivates ISSB adoption in emerging economies – an SEM-ANN analysis through an institutional perspective in Morocco

    Benhayoun, I. (2026). Meditari Accountancy Research.

    doi.org/10.1108/MEDAR-10-2024-2694

  4. Q1

    Implementing IFRS for SMEs in practice: technical challenges from a Moroccan company

    Benhayoun, I. (2026). Journal of Financial Reporting and Accounting.

    doi.org/10.1108/JFRA-02-2026-0157 Practitioner paper

  5. Q1

    Why Firms Intend to Adopt ISSB Standards Before Regulation: Evidence From an Emerging Muslim-Majority Economy

    Benhayoun, I., Hussainey, K., Zejjari, I. (2026). Business Strategy and the Environment.

    doi.org/10.1002/bse.70856

Show the other 14 articles
  1. Q1

    Investigating micro-level determinants of IFRS for SMEs prospective adoption in emerging economies – evidence from Morocco

    Benhayoun, I., Zejjari, I. (2026). Journal of Accounting in Emerging Economies, 16(4), 720–749.

    doi.org/10.1108/JAEE-06-2024-0283

  2. Q1

    IFRS adoption and fraud risk in an emerging economy: multi-method evidence from Morocco

    Benhayoun, I., Hmidani, I., Nezar, N. (2026). Journal of Financial Reporting and Accounting.

    doi.org/10.1108/JFRA-09-2025-0743

  3. Q1

    Innovation Systems for Sustainable and Inclusive Development: How Business Capabilities and Infrastructure Shape National Innovation Outcomes

    R’biaa, O., Benhayoun, I. (2026). Sustainable Development.

    doi.org/10.1002/sd.71620

  4. Q1

    Emerging Technologies and Organizational Accountability in Sustainability: A Systematic Literature Review

    Sassioui, A., Benzaid, Y., Benhayoun, I. (2026). Sustainability, 18(9), 4172.

    doi.org/10.3390/su18094172

  5. Q1

    Escaping the Mono-Artisan Trap: Organisational Failure, Value Capture and Export Underperformance in Morocco’s Leather Sector

    Idrissi, M., El Maftah, M., Benhayoun, I. (2026). Sustainable Development.

    doi.org/10.1002/sd.71179

  6. Q1

    Blockchain research in accounting and auditing through bibliometric and science mapping analysis

    Tahat, Y., Benhayoun, I., Zejjari, I., AlMi’ani, M., Hassanein, A. (2026). Discover Sustainability.

    doi.org/10.1007/s43621-026-04852-9

  7. Q2

    Accounting fraud as ethical failure: governance, culture and moral accountability in a Muslim-majority context

    Benhayoun, I., Mokhchani, A., Chibani, M., El Oubani, A. (2026). Journal of Islamic Accounting and Business Research.

    doi.org/10.1108/JIABR-01-2026-0089

  8. Q2

    Lexicometric and Sentiment-Based Insights into Risk Allocation: A Qualitative Study of Moroccan Public-Private-Partnerships Projects

    Benarbi, M.A., Benhayoun, I. (2026). Journal of Risk and Financial Management, 19(1), 30.

    doi.org/10.3390/jrfm19010030

  9. Q3

    CEO excess compensation and accounting conservatism nexus: The governance role of family ownership in French firms

    Alqatan, A., Aguir, A., Jasem, Y., Benhayoun, I. (2026). Corporate Board: Role, Duties and Composition, 22(2), 73–85.

    doi.org/10.22495/cbv22i2art6

  10. Q1

    Readiness for artificial intelligence adoption by auditors in emerging countries – a PLS-SEM analysis of Moroccan firms

    Benhayoun, I., Bougrine, S., Sassioui, A. (2025). Journal of Financial Reporting and Accounting, 23(4), 1486–1508.

    doi.org/10.1108/JFRA-07-2024-0448

  11. Q1

    Adoption of ISSB standards in emerging markets – insights from Moroccan companies’ organizational readiness

    Benhayoun, I., El Amrani, M., Barhdadi, A., Azzaoui, W. (2025). Journal of Financial Reporting and Accounting.

    doi.org/10.1108/JFRA-07-2024-0468

  12. Q2

    Predicting the determinants of consumer’s intention to boycott surrogate Israeli products – evidence on nonlinear relationships from Morocco

    Zejjari, I., Benhayoun, I. (2025). Journal of Islamic Marketing, 16(10), 2806–2836.

    doi.org/10.1108/JIMA-02-2024-0096

  13. Q1

    The use of artificial intelligence to advance sustainable supply chain: retrospective and future avenues explored through bibliometric analysis

    Zejjari, I., Benhayoun, I. (2024). Discover Sustainability, 5, 174.

    doi.org/10.1007/s43621-024-00364-6

  14. Q2

    Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective

    Benhayoun, I., Zejjari, I. (2024). Cogent Business & Management, 11(1), 2374879.

    doi.org/10.1080/23311975.2024.2374879

Contact

Let’s talk about your project

Describe what you need in a few lines. I will reply by email to arrange a conversation.

Email
contact@issambenhayoun.com
Based in
Meknes, Morocco
Languages
Arabic, French, English

Your message comes straight to me. I reply by email.