Page 35 to 66: Imene Zarrouki, Aymen Habib, Mahrane Hofaidhllaoui and Mourad Chouki – The characteristics of the manager-owner of the family business as determinants of the decision to disinvest | Page 69 to 100: Amine Jaoua and Sami Ben Mim – What are the determinants and obstacles of the feminization of boards of directors before and following the Copé-Zimmermann law? | Page 103 to 126: Yosr Hrichi – Involvement of the internal auditor in the risk management process: Comparative exploratory study between France and Tunisia | Pages 127 to 150: Romuald Temomo Wamba, Anicet Clément Mimche Kouotou, Aurelien Tchoufa Wanda and Robert Wanda – The changeover from SYSCOHADA to IAS/IFRS standards, challenges and prospects in entities in Sub-Saharan Africa: Marriage or divorce? | Page 153 to 177: Benoît Pigé – Conflict management in the face of a crisis situation in a medical-educational establishment | Page 181 to 205: Mohamed Soufeljil and Lassâad Lakhal – The impact of corporate social responsibility on the organizational performance of family SMEs: mediating role of competitive advantage | Page 207 to 231: Manal Wehbi Sleiman, Adel Aloui and Khaled Saadaoui – Societal reporting: Discursive practices and legitimization process | Page 235 to 261: Herilaza Hugues Randrianjohany, Emilienne Rasoanandrasana and Moussa Tabibou Maoulida Mohamed Tabatabai – The systemic approach in the management of public organizations in Madagascar.