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Ouafa Sakka

Associate Professor, Accounting
    Phone:613-520-2600, ext. 3109
    Building:Dunton Tower, Room 1008
    Degrees:BA Financial Accounting (ISG, Tunisi), MSc Management Control (H.E.C. Montreal), PhD Accounting (H.E.C. Montreal)


    Dr. Ouafa Sakka is an Associate Professor in Accounting, Sprott School of Business, Carleton University. She earned her BBA in Accounting from the Institut Superieur de Gestion, Tunisia; her MSc in Management Control and her PhD in Business Administration (with a concentration in Accounting), both from HEC Montreal.

    Dr. Sakka has been a faculty member at Sprott since 2008 and has taught financial and managerial accounting courses at the undergraduate, Master’s, and Ph.D. levels. She has developed a thriving research program that integrates Accounting with other business areas; a multidisciplinary research program that is quite unique because it delves into the accounting world from a decision-making perspective and a specialization in Internal Controls.

    Dr. Sakka’s scholarly contributions in the last five years can be classified in two areas: 1) Use of project control information (such as budgets, user requirements, system technical specifications) to manage uncertainty in information system projects and 2) Internal control of small- and medium-size enterprises based on the use of financial and non-financial information. Her research has been presented at several national and international conferences and published in leading business journals such as: Information & Management; Journal of Small Business Management; International Journal of Productivity and Performance Management; International Journal of Project management; International Journal of Innovation Management; and Measuring Business Excellence.

    Dr. Sakka’s most recent and very exciting two-year project, funded by a SSHRC Insight Development Grant, sees her, along with other collaborators, tease out the factors that challenge the quality of internal audit in the federal government. Dr. Sakka is interested in looking at this problem from various points of view—auditors, managers, policy-makers, and standard-setters. Dr. Sakka aims to explore not only how challenges are managed by internal auditors, but to further elucidate the kinds of policy changes needed around internal auditing to supply recommendations to the government for more transparency, efficiency, and an unbiased process.

    Dr. Sakka loves to explore new contexts and cross-pollinate her work into all areas of business—accounting has many layers. Moreover, she loves teaching. She believes that it’s important to teach students that accounting isn’t just about numbers, it’s also about decision-making and other important factors that influence company performance and success.


    Read more about Ouafa's research