International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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L'impact de l’utilisation des plateformes numériques sur la participation citoyenne dans le cadre de la smart city : Proposition d’un modèle conceptuel
No full textIn 2024, Morocco launched its ‘Maroc Digital 2030’ strategy aimed at transforming the country into a digital leader in Africa. This strategy aims to improve the accessibility and efficiency of public services by digitising them. This includes creating a unified digital portal to centralise access to government services, simplifying administrative procedures and improving the user experience. The rapid development of digital technologies has profoundly changed the behaviour of all stakeholders involved in urban management. E-participation is vital to foster economic and social development. The aim of this research is to explain the factors influencing online citizen participation and to propose a conceptual model integrating these variables. More specifically, this work examines the impact of expected effort in using the technology, perceived usefulness, attachment to the territory and perceived trust on the intention to use participatory platforms. In addition, the research introduces gender and sex as moderating variables to analyse how the relationships between these factors vary according to individual characteristics. Understanding the factors that influence the uptake of e-participation is essential for the strategy, planning, design and dissemination of e-participation initiatives that will ultimately motivate citizens to use them. This article also explores the technological and individual factors that influence citizens’ decision to participate online. Based on the UTAUT (United Theory of Acceptance and Use of Technology) theoretical model. The research methodology of this article is based on an in-depth analysis of the literature review, we identified the relevant variables and formulated the hypotheses to be tested within the framework of the conceptual model. The expected results aim to enrich the literature on e-participation in order to implement a participatory approach adapted to the specific expectations of citizens.
Keywords: E-participation, Trust, Smart city, UTAUT.
JEL Classification: M30, M37, L86.
Paper type: Theoretical Research.Le Maroc a lancé en 2024 sa stratégie "Maroc Digital 2030" visant à transformer le pays en un leader numérique en Afrique. Cette stratégie vise à améliorer l’accessibilité et l’efficacité des services publics en les numérisant. Cela inclut la création d’un portail numérique unifié pour centraliser l’accès aux services gouvernementaux, la simplification des procédures administratives et l’amélioration de l’expérience utilisateur. En effet, l’évolution rapide des technologies numériques a profondément modifié le comportement de toutes les parties prenantes impliquées dans la gestion urbaine. L’e-participation est vitale pour favoriser le développement économique et social. L’objectif de cette recherche est d’expliquer les facteurs influençant la participation citoyenne en ligne et de proposer un modèle conceptuel intégrant ces variables. Plus précisément, ce travail examine l’impact de l’effort attendu dans l’usage de la technologie, de l’utilité perçue, de l’attachement au territoire et de la confiance perçue sur l’intention de l’usage des plateformes participatives. En outre, la recherche introduit le genre et le sexe comme variables modératrices pour analyser comment les relations entre ces facteurs varient en fonction des caractéristiques individuelles. Comprendre les facteurs qui influencent l’adoption de l’e-participation est essentiel pour la stratégie, la planification, la conception et la diffusion des initiatives de l’e-participation qui finiront par motiver les citoyens à les utiliser. Cet article explore aussi les facteurs technologiques et individuels qui influencent la décision des citoyens à la participation en ligne. En s’appuyant sur le modèle théorique UTAUT (United Theory of Acceptance and Use of Technology). La méthodologie de recherche de cet article repose sur une analyse approfondie de la revue de la littérature, nous avons identifié les variables pertinentes et formulé les hypothèses à tester dans le cadre du modèle conceptuel. Les résultats escomptés visent à enrichir la littérature sur l’e- participation pour mettre en œuvre une approche participative adaptée avec les attentes spécifiques des citoyens.
Mots clés : Participation en ligne, Confiance, Smart city, UTAUT.
Classification JEL : M30, M37, L86.
Type de l’article : Article théorique
Intergenerational conflicts and organizational management modes: an empirical approach in the Moroccan context
No full textThe objective of this research is to understand how Moroccan organizations manage intergenerational conflicts, highlighting the challenges associated with generational diversity. Through a quantitative approach, we conducted a survey with a sample of 415 respondents divided into four generational groups (Baby Boomers, Gen X, Gen Y, and Gen Z). The questionnaire was distributed via Google Forms, and data analysis was performed using Microsoft Excel, IBM SPSS, and STATA. The results of the simple linear regression indicate that intergenerational tensions impact leadership styles, HRM, and the revision of HR policies. Continuous training, inclusive HR policies, and strategies tailored to each generation are recommended.
JEL Classification: M12
Paper type : Empirical researchThe objective of this research is to understand how Moroccan organizations manage intergenerational conflicts, highlighting the challenges associated with generational diversity. Through a quantitative approach, we conducted a survey with a sample of 415 respondents divided into four generational groups (Baby Boomers, Gen X, Gen Y, and Gen Z). The questionnaire was distributed via Google Forms, and data analysis was performed using Microsoft Excel, IBM SPSS, and STATA. The results of the simple linear regression indicate that intergenerational tensions impact leadership styles, HRM, and the revision of HR policies. Continuous training, inclusive HR policies, and strategies tailored to each generation are recommended.
JEL Classification: M12
Paper type : Empirical researc
Les Dynamiques de la Valorisation du Patrimoine Culturel : Approches Économiques et Territoriales
No full textThe concept of historical and cultural heritage has evolved considerably in recent years, moving from a monumental and material approach to a more inclusive vision, concerned with human rights and sustainable development. New avenues will explore the place of tangible and intangible cultural heritage, with an emphasis on memory and traditional practices. It is a social process mobilized to construct and negotiate collective or individual identities. Our objective, through a narrative approach, is to advance knowledge in an area little visited by our universities, namely the economics of historical and cultural heritage in its relations with territorial development. Despite the fact that the economic valuation of heritage may be a rather risky utilitarian approach in light of a long, almost religious tradition that has supported heritage, the latter is, without a doubt, a source of aesthetic, cognitive, historical, etc. value, the use of which generates certain resources. Therefore, this contribution deals with the economic specificities of historical and cultural heritage as an ecosystem, and the attempts to valorize it within the framework of an increasingly broad governance as proclaimed by UNESCO. This involves, in Morocco, analyzing the economic impacts of the cultural field, with an emphasis on the preservation and valorization of heritage, as well as the financial and institutional challenges that oppose it. The conclusions propose ways to improve the management of cultural heritage, by encouraging partnerships and adopting a participatory and inclusive approach for all the protagonists of the cultural field.
stakeholders.
Classification: M14 – R58 – Z18
Types of Paper: Theorical research.Le concept de patrimoine historique et culturel a considérablement évolué ces dernières années, passant d’une approche monumentale et matérielle à une vision plus inclusive, soucieuse des droits de l’Homme et du Développement Durable. De nouvelles pistes vont explorer la place du patrimoine culturel matériel et immatériel, en mettant l’accent sur la mémoire et les pratiques traditionnelles. C’est un processus social mobilisé pour construire et négocier des identités collectives ou individuelles. Notre objectif, à travers une approche narrative, est de faire avancer la connaissance sur un domaine peu visité par nos universités, à savoir l’économie du patrimoine historique et culturel dans ses relations avec le développement des territoires. En dépit du fait que la valorisation économique du patrimoine puisse relever d’une approche utilitaire assez risquée au regard d’une longue tradition presque religieuse qui a porté le patrimoine, ce dernier est, sans nul doute, source de valeur esthétique, cognitive, historique, etc. dont l’usage génère des ressources certaines. Dès lors, cette contribution traite des spécificités économiques du patrimoine historique et culturel en tant qu’écosystème, et des tentatives de sa valorisation dans le cadre d’une gouvernance de plus en plus élargie telle que proclamée par l’UNESCO. Cela passe, au Maroc, par l’analyse des impacts économiques du champ culturel, en mettant l’accent sur la préservation et la valorisation du patrimoine, ainsi que sur les défis financiers et institutionnels qui s’y opposent. Les conclusions proposent des pistes d’amélioration de la gestion du patrimoine culturel, en encourageant les partenariats et en adoptant une démarche participative et inclusive de tous les protagonistes du champ culturel.
Classification : M14 – R58 – Z18
Type de Papier : Article théorique
Influence du financement relationnel sur la disponibilité de crédit : Proposition d’un modèle conceptuel
No full textNowadays, the major challenge for SMEs remains access to bank credit. Due to their opacity in terms of information, these companies are confronted with a reluctance on the part of banks to allocate credit. The financing problem is exacerbated by opportunistic behavior on both sides. In the literature, relationship financing has been put forward as a solution to the difficulty of accessing bank credit. In this article, we present a synthetic review of the influence of relationship banking on companies' access to financial resources. First, we will outline the reality of the problematic relationship between the SME and the bank, then we will outline the theoretical contributions of relationship financing, in particular its role in alleviating the phenomenon of credit rationing. After exploring the conceptual literature, we propose a research model examining the influence of the relationship approach on credit availability.
JEL Classification: G21Paper type: Theoretical ResearchDe nos jours, le défi majeur des PME demeure l’accès au crédit bancaire. En raison de leur opacité informationnelle, ces entreprises se confrontent à une réticence des banques en termes d’allocation de crédits. La problématique de financement est attisée par les comportements opportunistes des deux parts. Dans la littérature, le financement relationnel a été mis en avant comme une solution à la difficulté d’accès au crédit bancaire. Au niveau de notre article, nous présenterons une revue synthétique nous permettant d’appréhender l’influence du financement relationnel bancaire sur l’accès des entreprises aux ressources financières. Dans un premier temps, nous exposerons la réalité de la relation problématique entre la PME et la banque et ensuite nous contournerons les apports théoriques du financement relationnel notamment son rôle dans l’atténuation du phénomène du rationnement du crédit. Après avoir exploré la littérature conceptuelle, nous proposons un modèle de recherche examinant l’influence de l’approche relationnelle sur la disponibilité du crédit.
Classification JEL : G21
Type de l’article : Recherche théoriqu
Déterminants de la diffusion des pratiques agroécologiques en production de bananes plantains au Sud-Ouest du Bénin
No full textInitiatives to promote agroecological practices are widespread across the world. However, the diffusion of these agroecological practices remains limited. This study aimed to identify the key factors influencing the dissemination of agroecological practices among plantain producers in southwestern Benin. To achieve this, semi-structured interviews were conducted with representatives of a local Non-Governmental Organization (NGO) promoting agroecological practices, 63 agricultural producers trained in, and 63 other agricultural producers in the area who had not received training in agroecology. The collected data were subjected to network and discourse analyses. The network analysis was used to explore the social connections through which the diffusion of agroecological practices occurs among agricultural producers within their social systems. Discourse analysis, on the other hand, provided insights into the reasons motivating these plantain producers to disseminate the agroecological practices promoted in their community. Regarding social connections, the results revealed that the diffusion of agroecological practices is most active among agricultural producers who share the neighborhood, kinship and collective ties within the study area. According to our result, the main reasons for the dissemination of agroecological practices in the study area include the willingness to help (58%), social pressure (16%), membership in a producer group (13%), and social debt (13%). Clearly, a spirit of solidarity, social influence, belonging to a collective of agricultural producers and social debt are the key characteristics to leverage for successfully promoting the dissemination of agroecological practices within a social system.
JEL Classification: O13
Paper type: Empirical researchLes initiatives de promotion des pratiques agroécologiques sont répandues dans le monde. Cependant, ces pratiques agroécologiques diffusent faiblement. La présente étude a visé à identifier les facteurs déterminants dans la diffusion des pratiques agroécologiques par des producteurs de bananes plantains au Sud-Ouest du Bénin. Pour ce faire, des entretiens semi-structurés ont été menés auprès des responsables d’une Organisation Non Gouvernementale (ONG) locale œuvrant pour la promotion des pratiques agroécologiques, de 63 producteurs agricoles bénéficiaires de formations en agroécologie et de 63 autres producteurs agricoles de la même zone n’ayant pas bénéficié de formation en agroécologie. Les données collectées ont fait l’objet d’analyses de réseaux et de discours. L’analyse de réseaux a permis d’identifier les liens sociaux à travers lesquels la diffusion des pratiques agroécologiques se fait entre producteurs agricoles, au sein de leur système social. L’analyse de discours quant à elle a permis de comprendre les raisons qui ont motivé ces producteurs de plantains à diffuser les pratiques agroécologiques promues dans le milieu. S’agissant des liens sociaux, les résultats obtenus ont montré que les pratiques agroécologiques diffusent plus entre les producteurs agricoles qui ont des liens de voisinage, de parenté et associatifs dans le milieu d’étude. Les principales raisons de diffusion des pratiques agroécologiques dans le milieu d’étude sont la volonté d’aider (58%), la pression sociale (16%), l’appartenance à un groupement (13%) et la dette sociale (13%). Pour réussir la diffusion des pratiques agroécologiques au sein d’un système social, il faut mettre l’accent sur les facteurs tels que la volonté d’aider, la pression sociale, l’appartenance à un groupement de producteurs agricoles et la dette sociale.
Classification JEL : O13
Type de l’article : Recherche appliqué
Lifelong Learning in the Digital Age: Addressing Economic and Social Inequalities Through Inclusive Policy
No full textHighlighting its importance for empowering individuals, building communities, and fueling the economy, the research examines systemic obstacles ranging from economic to social to technological. At a microeconomic level, participation in lifelong learning is related to the trade-off between costs (tuition fees, opportunity costs, and time) and benefits (increased employability and enhanced wages). The experience of most people shows that wage returns justify the investment in some cases; however, on the whole, social and economic inequality impedes some individuals and preserves social inequality for others. At the macroeconomic level, lifelong learning drives economic growth, innovation, and social resilience, but the high social costs, particularly in terms of public spending and infrastructure development, present fiscal challenges. One of the main barriers is finance, reflecting ongoing debates about the sources of funding—public sector, private sector, and individuals—indicating differential access and equity. In addition, systemic inequality is exacerbated by the digital divide, which restricts access for the most marginalized to digitally mediated learning programs. Rapid digital transformation and the adoption of artificial intelligence (AI) add further complexity to this palette, opening up opportunities for democratization as well as the potential for further deepening social divides. Disadvantaged individuals with low digital literacy skills and/or poor digital infrastructure may be left behind, increasing social stratification. To address this, the article argues for the adoption of broad policy actions that advance inclusive access, equitable financing, and investment in digital infrastructure. The comparative strategy of case studies across Singapore’s SkillsFuture and the US free online platforms seeks to highlight the mechanics of how equitable lifelong learning systems can be developed to keep pace with technological changes and to recommend potential policy designs to support the formulation of sustainable and inclusive educational systems, especially in developing countries like Morocco.
JEL Classification: I24
Paper type : Empirical ResearchHighlighting its importance for empowering individuals, building communities, and fueling the economy, the research examines systemic obstacles ranging from economic to social to technological. At a microeconomic level, participation in lifelong learning is related to the trade-off between costs (tuition fees, opportunity costs, and time) and benefits (increased employability and enhanced wages). The experience of most people shows that wage returns justify the investment in some cases; however, on the whole, social and economic inequality impedes some individuals and preserves social inequality for others. At the macroeconomic level, lifelong learning drives economic growth, innovation, and social resilience, but the high social costs, particularly in terms of public spending and infrastructure development, present fiscal challenges. One of the main barriers is finance, reflecting ongoing debates about the sources of funding—public sector, private sector, and individuals—indicating differential access and equity. In addition, systemic inequality is exacerbated by the digital divide, which restricts access for the most marginalized to digitally mediated learning programs. Rapid digital transformation and the adoption of artificial intelligence (AI) add further complexity to this palette, opening up opportunities for democratization as well as the potential for further deepening social divides. Disadvantaged individuals with low digital literacy skills and/or poor digital infrastructure may be left behind, increasing social stratification. To address this, the article argues for the adoption of broad policy actions that advance inclusive access, equitable financing, and investment in digital infrastructure. The comparative strategy of case studies across Singapore’s SkillsFuture and the US free online platforms seeks to highlight the mechanics of how equitable lifelong learning systems can be developed to keep pace with technological changes and to recommend potential policy designs to support the formulation of sustainable and inclusive educational systems, especially in developing countries like Morocco.
JEL Classification: I24
Paper type : Empirical Researc
Réseaux sociaux internes et gestion des connaissances au Maroc : revue critique de la littérature et perspectives de recherche
No full textThis article offers a narrative review of the literature dedicated to the use of Internal Social Networks (ISNs) in Knowledge Management (KM), with a particular focus on the Moroccan context. Drawing on a body of both theoretical and empirical studies, from national and international sources, the analysis identifies the factors that facilitate the integration of ISNs within organisations, as well as the specific obstacles encountered in culturally hierarchical environments. The findings reveal that while ISNs are widely adopted in industrialised countries to catalyse organisational innovation, their uptake in Morocco remains limited, hindered by cultural resistance, vertical organisational structures, and technological shortcomings. The article highlights the scarcity of context-specific empirical research and underscores the absence of a theoretical framework tailored to local dynamics. Based on this analysis, recommendations are made to encourage the adoption of ISNs, particularly through the development of a more collaborative organisational culture, technological investment, and the formulation of contextualised theoretical models. Finally, the study proposes a conceptual framework intended to guide future empirical research on the relationship between ISNs and knowledge management performance in Morocco.
JEL Classification: D83
Paper type: Theoretical Research Cet article propose une revue narrative de la littérature consacrée à l’usage des Réseaux Sociaux Internes (RSI) dans la gestion des connaissances (Knowledge Management - KM), avec un focus particulier sur le contexte marocain. En mobilisant un corpus d’études théoriques et empiriques, tant nationales qu'internationales, l’analyse identifie les facteurs favorisant l’intégration des RSI dans les organisations, ainsi que les obstacles spécifiques rencontrés dans les environnements à forte hiérarchisation culturelle. Les résultats révèlent que, tandis que les RSI sont largement adoptés dans les pays industrialisés pour catalyser l’innovation organisationnelle, leur diffusion reste marginale au Maroc, entravée par des résistances culturelles, des structures organisationnelles verticales et des carences technologiques. L’article met en évidence le manque de recherches empiriques contextualisées et souligne l’absence d'un cadre théorique adapté aux dynamiques locales. À partir de cette analyse, des recommandations sont formulées pour encourager l’adoption des RSI, notamment à travers le développement d’une culture organisationnelle plus collaborative, l’investissement technologique et l’élaboration de modèles théoriques contextualisés. L’étude propose enfin un cadre conceptuel destiné à orienter les futures recherches empiriques sur les liens entre RSI et performance en gestion des connaissances au Maroc.
Classification JEL : D83
Type de l’article : article théorique
Leveraging AI to Advance the Sustainable Development Goals in Morocco’s Public Sector
No full textThis article investigates how AI can contribute to the Sustainable Development Goals (SDGs) in the Moroccan public sector centered on SDG 9 (Industry, Innovation, Infrastructure) and SDG 16 (Peace, Justice, Strong Institutions). Description of the most representative AI projects developed in the public administration. The study describes a number of AI initiatives from public administrations as an example for the potential of the use of AI tools in promoting transparency, efficiency and institutional innovation. The roadblocks of data privacy, the digital divide, and organizational resistance are also considered. The paper highlights that, while AI has significant transformative potential, its adoption must be accompanied by strong regulatory and ethical frameworks, as well as inclusive approaches to ensure its contribution to sustainable and equitable public governance.
JEL Classification: O33 H83 Q01 O38 I38
Paper type: Theoretical ResearchThis article investigates how AI can contribute to the Sustainable Development Goals (SDGs) in the Moroccan public sector centered on SDG 9 (Industry, Innovation, Infrastructure) and SDG 16 (Peace, Justice, Strong Institutions). Description of the most representative AI projects developed in the public administration. The study describes a number of AI initiatives from public administrations as an example for the potential of the use of AI tools in promoting transparency, efficiency and institutional innovation. The roadblocks of data privacy, the digital divide, and organizational resistance are also considered. The paper highlights that, while AI has significant transformative potential, its adoption must be accompanied by strong regulatory and ethical frameworks, as well as inclusive approaches to ensure its contribution to sustainable and equitable public governance.
JEL Classification: O33 H83 Q01 O38 I38
Paper type: Theoretical Researc
L’adoption des technologies numériques par les femmes dans le secteur agricole au Sénégal : Analyse comparative du département de Matam et le domaine agricole communautaire de SEFA Sédhiou
No full textThis study seeks to identify the effects of the adoption of digital technologies among women in the agricultural sector by proposing a comparative analysis of two study areas on the adoption process, the role of women leaders in this process, the transformations induced by the use of digital technologies, and the obstacles to the adoption of these technologies. It mobilizes the theory of capabilities and the paradigm of "frame Analysis". A mixed approach, implementing field observations, interviews, and the administration of a questionnaire to the target population, was used in the data collection phase. The results of this study reveal that, compared to the adoption of digital technologies by women, access to technologies in SEFA is facilitated by the Community Agricultural Domain (DAC), while in Matam, it is more limited despite the support of certain structures such as the SAED. The main obstacles in Matam are the lack of training, mastery of tools and limited access to digital infrastructure. Regarding the changes brought about by digital technologies in agriculture, their use leads to significant transformations, particularly in terms of cultivated area, yields, and product marketing. Regarding the obstacles to the adoption of digital technologies in agriculture by women, they manifest themselves mainly in three forms : the impact on employment, the high cost of technologies, and environmental constraints.
JEL Classification : Q15, C14
Paper type: Empirical researchsecteur de l’agriculture en proposant une analyse comparative de deux zones d’étude sur le processus d’adoption, le rôle des femmes leaders dans ce processus, les transformations induites par l’usage des technologies du numérique, et les obstacles à l’adoption de ces technologies. Elle mobilise la théorie des capabilités et le paradigme de la « frame Analysis ». Une démarche mixte, mettant en œuvre des observations de terrain, des entretiens, et l’administration d’un questionnaire auprès de la population cible, a été utilisée dans la phase de collecte des données. Les résultats de cette étude révèlent que, par rapport à l'adoption des technologies numériques par les femmes, l'accès aux technologies à SEFA est facilité par le Domaine Agricole Communautaire (DAC), tandis qu'à Matam, il est plus limité malgré l'appui de certaines structures comme la SAED. Les principaux freins à Matam, sont le manque de formation, la maîtrise des outils et l'accès limité aux infrastructures numériques. Concernant les changements provoqués par les technologies numériques dans l'agriculture, leur utilisation induit des transformations significatives, notamment en termes de superficie cultivée, de rendement et de commercialisation des produits. S’agissant des obstacles à l'adoption des technologies numériques dans l'agriculture par les femmes, ils se manifestent principalement sous trois formes : l'impact sur l'emploi, le coût élevé des technologies et les contraintes environnementales.
JEL Classification : Q15, C14
Type du papier : Recherche empiriqu
Digitalization’s Hidden Challenges in Moroccan SMEs: A Roadmap for Leadership and Sustainable Resource Management
No full textThis study examines the hidden costs of digitalization in Moroccan SMEs, focusing on continuous training, cybersecurity, technological obsolescence, and change management. Using a quantitative survey of 53 SMEs and multiple regression analysis, it assesses the impact of these costs on profitability and business sustainability.
Findings indicate that training and cybersecurity expenses significantly reduce profitability, while technological obsolescence and poor change management exacerbate operational inefficiencies. Neglecting these factors may hinder growth and limit digital scalability.
Despite the sample size limitations, the study underscores the need for strategic cost management. SMEs are advised to adopt forward-looking budgeting to enhance resilience in an increasingly digital market. Future research could expand the scope of other regions and industries.
JEL Classification: D83; M15; O33.
Paper type: Empirical researchThis study examines the hidden costs of digitalization in Moroccan SMEs, focusing on continuous training, cybersecurity, technological obsolescence, and change management. Using a quantitative survey of 53 SMEs and multiple regression analysis, it assesses the impact of these costs on profitability and business sustainability.
Findings indicate that training and cybersecurity expenses significantly reduce profitability, while technological obsolescence and poor change management exacerbate operational inefficiencies. Neglecting these factors may hinder growth and limit digital scalability.
Despite the sample size limitations, the study underscores the need for strategic cost management. SMEs are advised to adopt forward-looking budgeting to enhance resilience in an increasingly digital market. Future research could expand the scope of other regions and industries.
JEL Classification: D83; M15; O33.
Paper type: Empirical researc