International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
Not a member yet
2159 research outputs found
Sort by
Beyond traditional performance metrics: Incorporating operational risk into measuring banks’ financial performance
No full textThis paper aims to open the discussion on the implementation of performance metrics that are adjusted to operational risk in the context of banks. It introduces the subject of new and improved versions of RAROC and EVA, the two main risk-adjusted performance metrics, but this time, taking into account the probable loss caused by operational risk within banks or banks business units. It is based on a narrative literature review, using a flexible approach to engage in a critical and conceptual discussion on incorporating operational risk into bank performance indicators. This work followed a logical order of analysis, discussing financial performance as well as operational performance before diving into operational risk and glossing over some of the difficulties associated with measuring and managing it, all while discussing the Basel II requirements associated with it. Towards the end, it establishes the relationship between financial performance and operational risk and proceeds to dismantle the traditional performance metrics such as ROA for their lack of consideration of operational risk or any risk for that matter and reaffirms the need of performance risk-adjusted metrics especially ones attuned to operational risk due to both its variety and complexity.
Classification JEL: G20
Paper Type: Theoretical Research.Cet article a pour objectif d'ouvrir la discussion sur la mise en place de mesures de performance ajustées au risque opérationnel dans le contexte bancaire. Il aborde le sujet des nouvelles versions améliorées de RAROC et EVA, les deux principaux indicateurs de performance ajustée au risque, mais cette fois en tenant compte de la perte probable causée par le risque opérationnel au sein des banques ou de leurs unités opérationnelles. Cet article est basé sur une revue de la littérature narrative, utilisant une approche flexible pour engager une discussion critique et conceptuelle sur l'intégration du risque opérationnel dans les indicateurs de performance bancaire. Le travail accompli suit un ordre logique d'analyse, en abordant la performance financière ainsi que la performance opérationnelle, avant de se pencher sur le risque opérationnel et de survoler certaines des difficultés liées à sa mesure et à sa gestion, tout en discutant des exigences de Bâle II qui y sont associées. Vers la fin, il établit la relation entre la performance financière et le risque opérationnel, puis procède à la remise en question des indicateurs traditionnels de performance tels que le ROA, en raison de leur absence de prise en compte du risque opérationnel ou de tout autre risque, et réaffirme la nécessité de mesurer la performance à l’aide d’indicateurs ajustés au risque, en particulier ceux adaptés au risque opérationnel en raison de sa diversité et de sa complexité.
JEL Classification : G20
Type du papier : Recherche théorique
Les défis du financement des initiatives de l'économie sociale et solidaire au Maroc dans un contexte de crise économique
No full textThe social and solidarity economy (SSE) in Morocco is regarded as an essential mechanism for socio-economic advancement, particularly in rural locales and among underprivileged demographics. Comprising a multitude of entities, including cooperatives and social enterprises, SSE endeavors to address local demands while simultaneously generating socio-environmental advantages. It serves a pivotal function in combating poverty, fostering employment, and promoting social cohesion. Nonetheless, within an economic landscape characterized by persistent crises, SSE stakeholders encounter considerable financial impediments that jeopardize their viability and long-term sustainability.
Among the principal challenges are economic restructuring, the curtailment of public expenditure, and the scarcity of private financial resources. According to the World Bank, these obstacles impede access to essential financial assistance for SSE initiatives, thereby compromising their capacity to flourish. Furthermore, the complications associated with leveraging traditional financing avenues and the unconventional business paradigms of SSE entities exacerbate their engagement with conventional financial instruments.
This article conducts an examination of the financial challenges confronting SSE in Morocco, concentrating on immediate issues as well as systemic factors such as the regulatory framework and the deficiency of investor cognizance. It also proffers innovative strategies and public-private partnerships that have the potential to enhance access to financial resources for these initiatives.
The central inquiry of the article pertains to how SSE initiatives in Morocco can surmount financial hurdles amidst a challenging economic environment. Analyzing these dynamics and the proposed remedies underscores the critical significance of SSE in the pursuit of a sustainable and equitable future for Moroccan communities.
JEL Classification: F63, F65, G01
Paper type: Theoretical Analytical ArticleL'économie sociale et solidaire (ESS) dans le contexte marocain est considérée comme un instrument essentiel pour le progrès socio-économique, en particulier dans les zones rurales et parmi les groupes démographiques défavorisés. Incorporant un large éventail d'entités telles que des coopératives et des entreprises sociales, l'ESS s'efforce de répondre aux demandes locales tout en générant des avantages socio-environnementaux. Il joue un rôle central dans la lutte contre la pauvreté, la promotion des opportunités d'emploi et la facilitation de l'intégration sociale. Néanmoins, dans un contexte économique marqué par des crises récurrentes, les acteurs de l'ESS rencontrent d'importants obstacles financiers qui mettent en péril leur viabilité et leur durabilité à long terme.
Parmi les principaux défis figurent la restructuration économique, la réduction des dépenses publiques et la rareté des ressources financières privées. Comme l'indique la Banque mondiale, ces contraintes entravent l'accès à un soutien financier essentiel pour les initiatives de l'ESS, diminuant ainsi leur potentiel de croissance. En outre, les complexités inhérentes à l'exploitation des sources de financement traditionnelles et les paradigmes commerciaux non conventionnels des entités de l'ESS exacerbent leur engagement envers les instruments financiers conventionnels.
Cet article analyse les obstacles financiers auxquels l'ESS est confrontée au Maroc, en se concentrant sur les défis immédiats ainsi que sur des facteurs systémiques tels que le paysage réglementaire et le manque de connaissance des investisseurs. En outre, il propose des méthodologies innovantes et des partenariats public-privé qui pourraient améliorer l'accès aux ressources financières pour ces initiatives.
L'enquête centrale de l'article porte sur les mécanismes par lesquels les initiatives de l'ESS au Maroc peuvent surmonter les obstacles financiers dans un environnement économique difficile. L'exploration de ces dynamiques et des solutions proposées souligne l'importance cruciale de l'ESS pour favoriser un avenir durable et équitable pour les communautés marocaines.
JEL Classification : F63, F65, G01
Type du papier : Article théorique analytiqu
Mapping the Intersection of Stakeholder Engagement and Territorial Marketing in Tourism Mega-Projects: A Bibliometric Analysis (2000–2025)
No full textTourism mega-projects have become crucial tools for territorial development and the construction of place identity. However, research connecting stakeholder engagement, territorial marketing, and the governance of such large-scale projects remains fragmented across disciplines. This study aims to explore this intersection by conducting a bibliometric analysis of 474 peer-reviewed documents indexed in Scopus between 2000 and 2025. Using Bibliometrix (R) and VOSviewer, we performed performance analysis, co-citation mapping, and keyword co-occurrence analysis. Results show steady growth in publications, especially after 2011, with journals such as Sustainability and the Journal of Place Management and Development emerging as key publication outlets. The primary research themes encompass sustainability, stakeholder engagement, urban governance, and territorial branding. Newer topics, such as participatory place branding and identity co-creation, are beginning to gain attention but remain underdeveloped. The study also highlights a geographical imbalance: most publications come from Western countries, while regions where these projects are often implemented, especially in the Global South, are underrepresented. This work helps clarify the current state of research and suggests future directions for more inclusive and interdisciplinary studies.
JEL Classification : Z33, M31, R58, H54
Paper type: Theoretical ResearchTourism mega-projects have become crucial tools for territorial development and the construction of place identity. However, research connecting stakeholder engagement, territorial marketing, and the governance of such large-scale projects remains fragmented across disciplines. This study aims to explore this intersection by conducting a bibliometric analysis of 474 peer-reviewed documents indexed in Scopus between 2000 and 2025. Using Bibliometrix (R) and VOSviewer, we performed performance analysis, co-citation mapping, and keyword co-occurrence analysis. Results show steady growth in publications, especially after 2011, with journals such as Sustainability and the Journal of Place Management and Development emerging as key publication outlets. The primary research themes encompass sustainability, stakeholder engagement, urban governance, and territorial branding. Newer topics, such as participatory place branding and identity co-creation, are beginning to gain attention but remain underdeveloped. The study also highlights a geographical imbalance: most publications come from Western countries, while regions where these projects are often implemented, especially in the Global South, are underrepresented. This work helps clarify the current state of research and suggests future directions for more inclusive and interdisciplinary studies.
JEL Classification : Z33, M31, R58, H54
Paper type: Theoretical Researc
Transparence en gestion des risques : évaluation des pratiques des sociétés cotées marocaines via un indice IT-GIRE
No full textThis article evaluates the level of transparency in enterprise risk management (ERM) among Moroccan listed companies through the development of a novel disclosure index—IT-GIRE. Based on ten criteria aligned with international frameworks (COSO ERM 2017, ISO 31000, GRI, SASB, IFRS), the index provides a multidimensional assessment of ERM disclosure quality. The study relies on a manual content analysis of financial, ESG, and reference reports published by 73 companies listed on the Casablanca Stock Exchange. Findings reveal an overall moderate level of transparency, with significant sectoral disparities. Financial institutions and telecom companies exhibit the highest transparency scores, while industrial, real estate, and technology sectors lag behind. The article highlights that risk disclosure is often formal and fragmented, with limited integration into strategic governance. The IT-GIRE index offers a robust diagnostic framework for regulators and investors and opens avenues for future research exploring the organizational, regulatory, or performance-related determinants of risk governance transparency.
Classification JEL : G32
Paper type : Empirical ResearchCet article propose une évaluation du niveau de transparence des sociétés cotées marocaines en matière de gestion intégrée des risques (GIRE), à travers la construction d’un indice original, l’IT-GIRE. Celui-ci repose sur dix critères qualitatifs alignés sur les principaux standards internationaux (COSO ERM 2017, ISO 31000, GRI, SASB, IFRS). L’étude repose sur une analyse manuelle des rapports financiers, ESG et documents de référence de 73 sociétés cotées à la Bourse de Casablanca. Les résultats indiquent un niveau globalement moyen de transparence, mais caractérisé par de fortes disparités sectorielles. Les établissements financiers et les télécommunications se distinguent par une meilleure conformité aux bonnes pratiques, tandis que les secteurs industriels, immobiliers et technologiques présentent un retard significatif. L’indice IT-GIRE constitue un outil rigoureux permettant d’évaluer de manière comparative les pratiques de divulgation en matière de gestion des risques. Il offre également une base pour des recherches futures portant sur les déterminants internes et institutionnels de la transparence, ainsi que sur l’impact de la GIRE sur la performance et la valeur des entreprises.
Classification JEL : G32
Type de l’article : Recherche empiriqu
Dérégulation et concurrence des marchés oligopolistiques : un modèle conceptuel des facteurs modérateurs
No full textThis study develops a conceptual model to identify and analyze the factors moderating the relationship between deregulation policies and competitive intensification in oligopolistic markets. Through a conceptual literature review integrating theoretical contributions from industrial economics, oligopoly theory, and institutional economics, we propose an innovative analytical framework explaining why similar liberalization reforms produce heterogeneous outcomes. The model highlights eight categories of moderating factors, divided between structural and institutional dimensions, whose systemic interactions condition deregulation effectiveness. The examination of international deregulation experiences, particularly those documenting the role of moderating factors, supports our theoretical framework. This conceptual approach provides a foundation for comparative analysis of liberalization experiences and the development of contextualized economic policies.
Classification JEL: L51; L13; D43
Paper type: Theoretical ResearchCette étude développe un modèle conceptuel visant à identifier et analyser les facteurs qui modèrent la relation entre les politiques de dérégulation et l'intensification concurrentielle dans les marchés oligopolistiques. À travers une revue de littérature conceptuelle intégrant les apports théoriques de l'économie industrielle, de la théorie des oligopoles et de l'économie institutionnelle, nous proposons un cadre analytique novateur permettant d'expliquer pourquoi des réformes similaires de libéralisation produisent des résultats hétérogènes. Le modèle met en évidence huit catégories de facteurs modérateurs, répartis entre dimensions structurelles et institutionnelles, dont les interactions systémiques conditionnent l'efficacité de la dérégulation. L'examen des expériences internationales de dérégulation, particulièrement celles documentant le rôle des facteurs modérateurs, vient appuyer notre cadre théorique. Cette approche conceptuelle offre une base pour l'analyse comparée des expériences de libéralisation et l'élaboration de politiques économiques contextualisées.
JEL Classification : L51 ; L13 ; D43
Type du papier : Recherche Théoriqu
La construction théorique de l’entrepreneuriat coopératif : des racines historiques aux dimensions conceptuelles
No full textThis article explores the theoretical framework of cooperative entrepreneurship by identifying its key conceptual dimensions. Through a narrative literature review, it traces the historical roots of the cooperative movement, highlighting the ideas of pioneers such as Saint-Simon and Fourier, along with the early implementations of consumer, credit, and production cooperatives. The paper emphasizes the fundamental values of cooperatives, including equality, solidarity, and democracy, which distinguish them from traditional capitalist enterprises. These core values underpin the unique structure and purpose of cooperatives, focusing on collective well-being rather than individual profit maximization.
The article also analyzes various theoretical approaches to cooperative entrepreneurship, acknowledging the significant contributions of different scholars. It situates cooperative entrepreneurship within the broader framework of social entrepreneurship, stressing its capacity to meet collective needs while enhancing individual autonomy. Cooperative entrepreneurship is presented as a viable and resilient alternative to conventional capitalist models, offering innovative solutions to social and economic challenges.
In conclusion, the study explores the main dimensions of cooperative entrepreneurship, focusing on the creation of both economic and social value, participatory governance, and cooperative identity. These dimensions highlight the distinct nature of cooperative enterprises, which not only generate financial sustainability but also promote social inclusion and community development through democratic decision-making and shared ownership. The cooperative identity, rooted in cooperative principles, is central to maintaining a clear sense of purpose and aligning with ethical and social values. Overall, the article provides a comprehensive examination of cooperative entrepreneurship, demonstrating its potential to address contemporary economic and social issues through a sustainable and inclusive approach.
Classification JEL : L31 ; P13 ; P16 ; O35 ; D64
Paper type: Theoretical ResearchCet article explore le cadre théorique de l’entrepreneuriat coopératif en identifiant ses dimensions conceptuelles clés. En se basant sur une revue de littérature narrative, il retrace les origines du mouvement coopératif, en mettant en avant les idées de pionniers tels que Saint-Simon et Fourier, ainsi que les premières coopératives de consommation, de crédit et de production. L’article souligne les valeurs fondamentales des coopératives, notamment l’égalité, la solidarité et la démocratie, qui les distinguent des entreprises capitalistes traditionnelles. Il analyse ensuite les différentes approches théoriques, en reconnaissant les contributions de divers penseurs. L’étude situe l’entrepreneuriat coopératif dans le contexte plus large de l’entrepreneuriat social en soulignant son potentiel à répondre aux besoins collectifs tout en promouvant l’autonomie des membres. Enfin, l’article se conclut par l’exploration des principales dimensions du construit de l’entrepreneuriat coopératif, incluant la création de valeur économique et sociale, la gouvernance participative et l’identité coopérative.
JEL Classification : L31 ; P13 ; P16 ; O35 ; D64
Type du papier : Recherche Théoriqu
Etude bibliométrique des cryptomonnaies dans le domaine économique et financier : Tendances et perspectives
No full textOver the past decade, cryptocurrencies have attracted growing scholarly interest, leading to a proliferation of publications across various fields such as computer science, engineering, economics, finance, law, and regulation. This article aims to conduct an in-depth bibliometric analysis of the academic literature on cryptocurrencies within the fields of economics and finance, identifying key research trends, influential contributors, highly cited sources, and the conceptual structure of the domain.
In response to the exponential growth in the number of publications, we adopt a bibliometric approach to effectively organize and analyze a large corpus of academic work. The analysis covers 1083 articles published between 2012 and 2022, drawn from the Web of Science Core Collection and classified under the economics and finance categories. To process and visualize the data, we use VOSviewer software, which generates scientific maps based on bibliographic metadata and textual information.
This method enables the mapping of author networks, international collaborations, keywords, and citation structures. The results provide a comprehensive overview of cryptocurrency-related research dynamics, highlighting dominant themes, the most influential publications, and potential research gaps. This study thus offers a valuable foundation for scholars seeking to understand the evolution of the field, identify major contributions, and guide future investigations.
Classification JEL : E42, G11, G12, G14, G18, O33, C88.
Paper type : Theoretical ResearchAu cours de la dernière décennie, les cryptomonnaies ont suscité un intérêt scientifique croissant, donnant lieu à une prolifération de publications dans des domaines variés tels que l’informatique, l’ingénierie, l’économie, la finance, le droit et la régulation. Cet article a pour objectif de réaliser une analyse bibliométrique approfondie de la littérature académique sur les cryptomonnaies dans le champ de l’économie et de la finance, en identifiant les principales tendances de recherche, les contributeurs influents, les sources les plus citées, ainsi que la structure conceptuelle du domaine.
Face à la croissance exponentielle du nombre de publications, nous avons opté pour une approche bibliométrique afin de structurer et d’exploiter efficacement un corpus volumineux de travaux. L’analyse porte sur un total de 1083 articles publiés entre 2012 et 2022, extraits de la base de données Web of Science Core Collection, et classés dans les catégories économie et finance. Pour le traitement et la visualisation des données, nous mobilisons le logiciel VOSviewer, qui permet de générer des cartes scientifiques basées sur les métadonnées bibliographiques et les informations textuelles.
Cette méthode permet de cartographier les réseaux d’auteurs, les collaborations internationales, les mots-clés, ainsi que les structures de citation. Les résultats offrent une vue d’ensemble riche des dynamiques de recherche sur les cryptomonnaies, en mettant en évidence les thèmes dominants, les publications les plus influentes et les lacunes potentielles. Ce travail fournit ainsi un socle utile pour les chercheurs souhaitant mieux comprendre l'évolution du champ, identifier les contributions majeures, et orienter de futures investigations.
JEL Classification : E42, G11, G12, G14, G18, O33, C88.
Type du papier : Recherche Théoriqu
Water Sustainability and Policy in the Moroccan Context: Challenges, Solutions, and Future Perspectives
No full textThis article addresses the theoretical challenges related to water sustainability in Morocco, adopting an approach based on the paradigms of Integrated Water Resources Management (IWRM). It highlights several paradoxes and structural limitations within the water management system, offering theoretical recommendations based on the literature that are tailored to the country's climatic, social, and institutional contexts. One key theoretical conclusion concerns the excessive appropriation of water resources by agriculture, which accounts for up to 95% of withdrawals in some regions, despite contributing modestly to the national economy (around 13% of GDP). This dependency exposes the country to increased vulnerability due to the declining water resources, revealing a structural imbalance in water management. The article also highlights a paradox in the Green Morocco Plan. The adoption of more efficient irrigation technologies, such as drip irrigation, which is 100% subsidized, has paradoxically led to an increase in total water consumption. This phenomenon, known as the Jevons paradox, arises from the combination of increased agricultural productivity and intensified water use, particularly for export-oriented crops. The theoretical analysis further reveals that, despite the modernization of the legal framework (Law 36-15) and the adoption of IWRM, the inefficacy of reforms is linked to institutional fragmentation, poor coordination among stakeholders, and inadequate regulatory enforcement. These institutional deficits hinder sustainable water management and contribute to issues such as overexploitation of groundwater. Finally, a significant social and economic dimension emerges from the analysis, as public policies appear to favor large commercial farms over small farmers and local communities, exacerbating social inequalities. The article concludes that to ensure water sustainability in Morocco, it is essential to rethink agricultural economic incentives, improve intersectoral governance, and ensure greater social equity in water access.
Classification JEL: Q5
Paper type: Theoretical ResearchThis article addresses the theoretical challenges related to water sustainability in Morocco, adopting an approach based on the paradigms of Integrated Water Resources Management (IWRM). It highlights several paradoxes and structural limitations within the water management system, offering theoretical recommendations based on the literature that are tailored to the country's climatic, social, and institutional contexts. One key theoretical conclusion concerns the excessive appropriation of water resources by agriculture, which accounts for up to 95% of withdrawals in some regions, despite contributing modestly to the national economy (around 13% of GDP). This dependency exposes the country to increased vulnerability due to the declining water resources, revealing a structural imbalance in water management. The article also highlights a paradox in the Green Morocco Plan. The adoption of more efficient irrigation technologies, such as drip irrigation, which is 100% subsidized, has paradoxically led to an increase in total water consumption. This phenomenon, known as the Jevons paradox, arises from the combination of increased agricultural productivity and intensified water use, particularly for export-oriented crops. The theoretical analysis further reveals that, despite the modernization of the legal framework (Law 36-15) and the adoption of IWRM, the inefficacy of reforms is linked to institutional fragmentation, poor coordination among stakeholders, and inadequate regulatory enforcement. These institutional deficits hinder sustainable water management and contribute to issues such as overexploitation of groundwater. Finally, a significant social and economic dimension emerges from the analysis, as public policies appear to favor large commercial farms over small farmers and local communities, exacerbating social inequalities. The article concludes that to ensure water sustainability in Morocco, it is essential to rethink agricultural economic incentives, improve intersectoral governance, and ensure greater social equity in water access.
Classification JEL: Q5
Paper type: Theoretical Researc
Le microcrédit au service de l’inclusion financière : Une lecture théorique des apports, mécanismes et conditions d’efficacité
No full textThis theoretical paper explores the contribution of microcredit to financial inclusion, highlighting its mechanisms, limitations, and developmental prospects. Microcredit is designed to provide financial services to individuals excluded from the traditional banking system, particularly low-income populations, women, and informal workers. It supports income-generating activities, enables saving behaviors, and strengthens the capacity to manage economic risks.
The study analyzes how microcredit fosters financial inclusion through three core dimensions: access, usage, and quality of financial services. It draws upon conceptual frameworks from development economics, inclusive finance, and microfinance theory. It also explores indirect outcomes of microcredit, such as economic empowerment, vulnerability reduction, and improved financial behavior.
By identifying the key mechanisms and conditions under which microcredit effectively promotes financial inclusion, this paper offers a structured theoretical perspective to better understand its developmental role, while acknowledging structural challenges that may constrain its impact.
JEL Classification : G21, O16, I38
Paper type : Theoretical ResearchCe papier propose une synthèse théorique de la relation entre microcrédit et inclusion financière, en soulignant les leviers, les limites et les perspectives de cette interaction dans les économies en développement. Le microcrédit, conçu comme un outil financier destiné aux populations exclues des circuits bancaires classiques, joue un rôle déterminant dans l’extension de l’accès aux services financiers de base. Il permet aux individus à faibles revenus, en particulier les femmes et les travailleurs du secteur informel, de financer des activités génératrices de revenus, d’épargner, et de mieux gérer les risques économiques.
L’étude examine les différentes dimensions par lesquelles le microcrédit influence l’inclusion financière, en mettant l’accent sur l'accès, l'utilisation, et la qualité des services financiers. Elle mobilise plusieurs cadres conceptuels issus de l'économie du développement, de la finance inclusive et de la microfinance. Elle explore également les effets indirects du microcrédit, notamment en matière d’autonomisation économique, de réduction de la vulnérabilité et de structuration des comportements financiers.
En identifiant les mécanismes d’action du microcrédit et les conditions de son efficacité, ce document offre un cadre analytique permettant de mieux comprendre comment cet outil peut contribuer de manière durable à l'inclusion financière, tout en abordant les limites structurelles qui peuvent en réduire la portée.
JEL Classification : G21, O16, I38
Type du papier : Recherche Théoriqu
Au-delà de la satisfaction : explorer l’engagement comme levier stratégique de performance organisationnelle dans les centres de langues au Maroc - Étude qualitative
No full textWhile satisfaction has long been used as a key relational indicator, it appears insufficient to capture the full complexity of customer relationships, particularly in the context of education. This study explores how language centers in Morocco can shift from a satisfaction-driven approach to a more engagement-oriented model in managing student relationships. A qualitative methodology was employed, through a focus group consisting of 12 professionals, guided by a semi-structured interview protocol and with data analyzed using ATLAS.ti software. Findings reveal that student engagement encompasses affective, cognitive, and behavioral dimensions and can be fostered through organizational and staff-driven practices. Moreover, the study highlights relational outcomes of engagement, such as loyalty and value co-creation. By shedding light on the dynamics of engagement within educational services, the study contributes to the academic literature and offers practical insights for institutions aiming to build deeper, more meaningful relationships with their students.
Classification JEL: M31
Paper type: Empirical ResearchAlors que la satisfaction est largement utilisée comme indicateur relationnel, elle semble insuffisante pour capter la richesse des relations avec les clients, notamment dans le secteur de l’éducation. Cette étude vise à explorer comment les centres de langues au Maroc peuvent passer d’une logique de satisfaction à une logique d’engagement dans la gestion des relations avec les étudiants. Une approche qualitative a été adoptée à travers un focus group regroupant 12 professionnels, conduit à l’aide d’un guide d’entretien semi-directif. Les résultats ont été analysés à l’aide du logiciel ATLAS.ti. L’analyse révèle que l’engagement se manifeste à travers des dimensions affectives, cognitives et comportementales, et qu’il peut être initié par des pratiques liées à l’organisation et aux personnels. Par ailleurs, l’étude met en évidence des résultats relationnels de l’engagement, notamment la fidélité et la co-création. L’étude enrichit la littérature sur l’engagement dans les services de l’éducation et offre aux praticiens des leviers concrets pour instaurer l’engagement avec les clients.
JEL Classification : M31
Type du papier : Recherche Empiriqu