International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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Bonne gouvernance et management sportif : Proposition d'un modèle conceptuel
No full textThis theoretical article aims to propose a conceptual model of good governance within Moroccan sports federations, based on a critical and integrative review of the literature. The objective is to fill a theoretical gap in the context of the Global South and to suggest concrete pathways for policymakers. An Integrative Review was employed to analyze academic and institutional contributions on sports governance. Based on this analysis, a model was developed incorporating variables such as transparency, democracy, internal control, and social responsibility, intended to be tested within Moroccan collective sports federations. The expected results aim to strengthen the theoretical foundations of sports governance in Morocco.
Classification JEL: Z20
Paper Type: Theoretical Research.Cet article théorique vise à proposer un modèle conceptuel de la bonne gouvernance dans les fédérations sportives marocaines, en s’appuyant sur une revue critique et intégrative de la littérature. L’objectif est de combler un vide théorique dans le contexte tiers-mondialiste et de suggérer des pistes concrètes pour les décideurs. Une Revue Intégrative a été mobilisée pour analyser les contributions académiques et institutionnelles sur la gouvernance sportive. À partir de cette analyse, un modèle incluant des variables comme la transparence, la démocratie, le contrôle interne et la responsabilité sociale a été développé, destiné à être testé dans les fédérations marocaines de sport collectif. Les résultats attendus visent à renforcer les fondements théoriques de la gouvernance sportive au Maroc.
JEL Classification : Z20
Type du papier : Recherche Théorique
Contribution à l’étude de l’influence du contrôle fiscal dématérialisé sur le comportement de conformité des PME au Maroc
No full textThis article explores the compliance behaviors of SMEs in response to digitalized tax audits, highlighting the relationship between the Tax Administration (AF) and SMEs. The study is based on game theory and agency theory to understand the reciprocal influence between the AF, which uses automated systems to intensify tax audits, and SMEs, which seek to optimize their tax burden to maximize profits. To achieve this objective, we adopted an interpretative approach with inductive reasoning to deepen our understanding of compliance behaviors. Our qualitative methodology is based on a case study and data collection using two main tools: document analysis and semi-structured interviews. These interviews were conducted with twelve professionals. The collected data were then analyzed using NVIVO software. The results show that digitalization contributes to improving the efficiency of tax audits and has a dual influence on SMEs' behaviors: in terms of compliance with regulations on one hand, and by increasing the perceived tax pressure on the other. Recommendations have been made to strengthen collaboration between the AF and SMEs, notably by simplifying access to digital platforms through detailed guides and specific training. It is also suggested to apply deterrent sanctions, such as financial penalties, along with incentives like tax reductions.
Keywords : Digitalization, tax audit, tax compliance, SMEs.
Classification JEL : H26
Paper type : Empirical ResearchCet article explore les comportements de conformité des PME face au contrôle fiscal dématérialisé, en mettant en lumière la relation entre l’Administration Fiscale (AF) et les PME. L'étude repose sur les théories de jeux et de l’agence pour comprendre l’influence réciproque entre l’AF, qui utilise des systèmes automatisés pour intensifier les contrôles fiscaux, et les PME, qui cherchent à optimiser leur charge fiscale pour maximiser leurs bénéfices. Pour atteindre cet objectif, nous avons choisi un positionnement interprétativiste avec un raisonnement inductif pour approfondir notre compréhension des comportements de conformité. Notre méthodologie qualitative repose sur une étude de cas et une collecte de données via deux outils principaux : l'analyse documentaire et les entretiens semi-directifs. Ces entretiens ont été réalisés auprès de douze professionnels. Les résultats obtenus ont ensuite été analysés à l'aide du logiciel NVIVO. Les résultats montrent que la dématérialisation contribue à l’amélioration de l’efficacité des contrôles fiscaux et influencée doublement les comportements des PME : en matière de conformité aux règles d’une part, et en accentuant la pression fiscale ressentie d’autre part. Des recommandations ont été formulées pour renforcer la collaboration entre l'AF et les PME, notamment en simplifiant l'accès aux plateformes numériques par le biais de guides détaillés et de formations spécifiques. Il est également suggéré d'appliquer des sanctions dissuasives, telles que des pénalités financières, et des incitations comme des réductions d'impôts.
Mots clés : Dématérialisation, contrôle fiscal, conformité fiscale, PME.
JEL Classification : H26
Type du papier : Recherche empiriqu
Les échanges agroalimentaires Sud-Sud, le cas du Maroc et les pays du Mercosur : Une revue de littérature systématique
No full textAgri-food trade between developing countries is increasingly analyzed in terms of its potential for integration into global value chains, and the opportunities it offers for cooperation. From this perspective, trade relations between Morocco and the Mercosur countries (Brazil, Argentina, Uruguay, Paraguay) present an interesting configuration, both in terms of economic complementarity and opportunities for regional and intercontinental integration. This systematic literature review, covering the period 2000-2024, is based on a documentary search conducted mainly by Semantic Scholar, supplemented by verifications in Scopus and Web of Science. Articles were selected based on specific inclusion criteria, resulting in a final corpus of four main studies out of more than 50 references initially identified, to which were added reports from international organizations and think tanks.
The main determinants identified concern the structural complementarity of production systems, the strategic role of Moroccan fertilizers and phosphates, and the importance of logistical capacities. The major obstacles lie in the absence of preferential trade agreements, the persistence of non-tariff barriers, the low diversification of Moroccan exports, and regulatory differences. Despite the limited corpus, the analysis highlights largely untapped trade potential and underscores the need for stronger institutional coordination, enhanced adaptation capacities among operators, and better integration of sustainability criteria. These findings pave the way for more in-depth future research and provide concrete avenues for stimulating Morocco-MERCOSUR agri-food trade.
Keywords: International trade; agri-food value chains; sustainability; Morocco; Mercosur
Classification JEL : Q17
Paper type: Theoretical ResearchLes échanges agroalimentaires entre pays en développement sont de plus en plus analysés à l’aune de leur potentiel d’intégration dans les chaînes de valeur mondiales et des opportunités qu’ils offrent en matière de coopération. Dans cette perspective, les relations commerciales entre le Maroc et les pays du Mercosur (Brésil, Argentine, Uruguay, Paraguay) présentent une configuration intéressante, tant en termes de complémentarité économique que d’opportunités d’intégration régionale et intercontinentale. Cette revue systématique de littérature, couvrant la période 2000-2024, s’appuie sur une recherche documentaire conduite principalement via Semantic Scholar, complétée par des vérifications dans Scopus et Web of Science. La sélection des articles s’est faite sur la base de critères d’inclusion précis aboutissant à un corpus final de quatre études principales sur plus de 50 références initialement recensées, auxquelles s’ajoutent des rapports d’organisations internationales et de Think Tanks.
Les principaux déterminants identifiés concernent la complémentarité structurelle des systèmes productifs, le rôle stratégique des engrais et phosphates marocains, et l’importance des capacités logistiques. Les obstacles majeurs résident dans l’absence d’accord commercial préférentiel, la persistance de barrières non tarifaires, la faible diversification des exportations marocaines, et les divergences réglementaires. Malgré le faible corpus, l’analyse met en évidence un potentiel commercial largement inexploité et souligne la nécessité d’une coordination institutionnelle accrue, d’un renforcement des capacités d’adaptation des opérateurs et d’une meilleure intégration des critères de durabilité. Ces résultats ouvrent la voie à des recherches futures plus approfondies et fournissent des pistes concrètes pour stimuler le commerce agroalimentaire Maroc-MERCOSUR.
Mots clés : Commerce international ; chaînes de valeur agroalimentaire ; durabilité ; Maroc ; Mercosur
JEL Classification : Q17
Type du papier : Recherche Théoriqu
Digital Female Entrepreneurship: Exploring the Digital Self-Presentation and Identity Management of Moroccan Women Entrepreneurs Online
No full textThis exploratory qualitative study examines the experiences of 15 women entrepreneurs in Morocco's digital economy, investigating the barriers, enablers, and strategies that shape their entrepreneurial journeys. Through in-depth semi-structured interviews, this research explores how Moroccan women navigate cultural constraints, leverage digital technologies, and build sustainable ventures in an increasingly digitized business environment. The findings reveal that while digital technologies offer unprecedented opportunities for women's entrepreneurship by reducing traditional barriers such as mobility constraints and market access limitations, significant challenges persist including limited digital literacy, financial exclusion, and deeply embedded cultural norms. The study contributes to the growing body of literature on gendered entrepreneurship in developing economies by providing contextual insights into the Moroccan experience and proposing a framework for understanding digital entrepreneurship through a gender lens. The research has important implications for policymakers, development practitioners, and entrepreneurs seeking to foster inclusive digital economic growth in Morocco and similar contexts.
Keywords: Digital entrepreneurship, women entrepreneurs, Morocco, gender, qualitative research, developing economies.
Classification JEL : L26
Paper type: Empirical ResearchThis exploratory qualitative study examines the experiences of 15 women entrepreneurs in Morocco's digital economy, investigating the barriers, enablers, and strategies that shape their entrepreneurial journeys. Through in-depth semi-structured interviews, this research explores how Moroccan women navigate cultural constraints, leverage digital technologies, and build sustainable ventures in an increasingly digitized business environment. The findings reveal that while digital technologies offer unprecedented opportunities for women's entrepreneurship by reducing traditional barriers such as mobility constraints and market access limitations, significant challenges persist including limited digital literacy, financial exclusion, and deeply embedded cultural norms. The study contributes to the growing body of literature on gendered entrepreneurship in developing economies by providing contextual insights into the Moroccan experience and proposing a framework for understanding digital entrepreneurship through a gender lens. The research has important implications for policymakers, development practitioners, and entrepreneurs seeking to foster inclusive digital economic growth in Morocco and similar contexts.
Keywords: Digital entrepreneurship, women entrepreneurs, Morocco, gender, qualitative research, developing economies.
Classification JEL : L26
Paper type: Empirical Researc
Implementation of an Integrated Management System (IMS): What Lever for CSR in Moroccan Companies ?
No full textIn a context marked by growing societal expectations, sustainable development and Corporate Social Responsibility (CSR) have become central issues in the business world. CSR, which emerged at the end of the 20th century, encourages companies to adopt socially responsible practices. However, its implementation varies and evolves, making it a complex and constantly changing field. This study focuses on how Moroccan companies can integrate a societal approach, highlighting the idea that implementing an Integrated Management System (Quality, Environment, Health & Safety) in accordance with standards can be a relevant and coherent way to realize CSR. The methodology is based on the use of secondary data (ISO surveys, CGEM statements, and annual reports of CSR-labeled companies), analyzed through a descriptive approach. This methodological framework allows the research to examine the Integrated Management System as a key element for establishing and structuring a societal approach. The results reveal nuanced dynamics. ISO 9001 overwhelmingly dominates the Moroccan certification landscape, while ISO 14001 and ISO 45001 remain weakly adopted. About 21% of CSR-labeled companies hold all three certifications (ISO 9001, 14001, and 45001), which serves as a proxy for potential integration rather than proof of a fully unified management system. with the majority limiting themselves to the quality system. The financial sector alone accounts for nearly half of CSR-labeled companies, confirming its central role in the diffusion of societal practices. These findings highlight a gradual but uneven integration of CSR principles through IMS in the Moroccan context, paving the way for further research into sector-specific characteristics and organizational drivers.
Keywords : Integrated Management System, Corporate Social Responsibility, Sustainable Development, Certifications, Morocco.
Classification JEL : M14, L15, O32, Q56
Paper type : Empirical ResearchIn a context marked by growing societal expectations, sustainable development and Corporate Social Responsibility (CSR) have become central issues in the business world. CSR, which emerged at the end of the 20th century, encourages companies to adopt socially responsible practices. However, its implementation varies and evolves, making it a complex and constantly changing field. This study focuses on how Moroccan companies can integrate a societal approach, highlighting the idea that implementing an Integrated Management System (Quality, Environment, Health & Safety) in accordance with standards can be a relevant and coherent way to realize CSR. The methodology is based on the use of secondary data (ISO surveys, CGEM statements, and annual reports of CSR-labeled companies), analyzed through a descriptive approach. This methodological framework allows the research to examine the Integrated Management System as a key element for establishing and structuring a societal approach. The results reveal nuanced dynamics. ISO 9001 overwhelmingly dominates the Moroccan certification landscape, while ISO 14001 and ISO 45001 remain weakly adopted. About 21% of CSR-labeled companies hold all three certifications (ISO 9001, 14001, and 45001), which serves as a proxy for potential integration rather than proof of a fully unified management system. with the majority limiting themselves to the quality system. The financial sector alone accounts for nearly half of CSR-labeled companies, confirming its central role in the diffusion of societal practices. These findings highlight a gradual but uneven integration of CSR principles through IMS in the Moroccan context, paving the way for further research into sector-specific characteristics and organizational drivers.
Keywords : Integrated Management System, Corporate Social Responsibility, Sustainable Development, Certifications, Morocco.
Classification JEL : M14, L15, O32, Q56
Paper type : Empirical Researc
The role of new technologies in improving financial audit quality following the financial scandals of the 2000s
No full textThe financial scandals that erupted in the early 2000s prompted a profound re-evaluation of the quality of audits of listed companies' financial statements. The involvement of large audit firms in these cases demonstrated that an approach based on the size of the auditor is an insufficient measure of audit quality. This measurement approach considers that the competence and independence of the auditor are reliable substitutes for audit quality. However, it disregards the methods and tools used by the audit firm in its engagements. It is more appropriate to adopt an approach based on the audit process as an indicator of quality. This process has become increasingly complex as the volume of data processed has grown. It therefore requires the integration of high-performance technologies to carry out audit work in an effective and efficient manner.
This article aims to analyze the impact of three major financial scandals (Enron, Vivendi and Parmalat) on audit quality. Through a thorough review of the literature, it highlights the foundations of the audit quality approach based on the audit process, comparing it with the traditional approach. It then presents the revolutionary technologies used in this process, namely CAAT, BDA and AI, while clarifying the theories that frame their implementation. It also outlines the advantages of these technologies, their risks and the challenges of their adoption. It examines the success of these tools in addressing the deterioration in audit quality following financial scandals, and proposes a research model linking their use to improvements in audit quality. These technologies, widely adopted by auditors in their work, have demonstrated high performance in terms of anomaly detection, accuracy and speed of execution of audit tasks.
Classification JEL: M42
Paper type: Theoretical Researc
Etude qualitative exploratoire sur l’impact de l’implication du Business Angel sur la réussite entrepreneuriale des Start ups financées au Maroc
No full textThe main objective of this article is to broaden understanding of the different forms of involvement of business angels in the companies they finance and, more specifically, the effects of this involvement on entrepreneurial success.
Indeed, a review of the literature reveals that the relationship between the two concepts remains understudied, especially in emerging countries such as Morocco. To this end, we conducted an exploratory qualitative study with six startup founders and six business angels. We explored in depth the potential links between four dimensions of involvement and post-investment entrepreneurial success.
The data were collected using two interview guides and were processed using thematic analysis. This study enabled us to understand how stakeholders perceive the positive effect of BA involvement and entrepreneurial success, as well as the factors that may influence this relationship.
Classification JEL : G23 ; M13 ; L25
Paper type : Empirical ResearchL’objectif principal de cet article est d’élargir la compréhension des différentes formes d’implication des Business Angels dans les entreprises financées et, plus spécifiquement, les effets de cette implication sur la réussite entrepreneuriale.
En effet, l’examen de la revue de la littérature révèle que la relation entre les deux concepts reste toujours sous étudiée surtout dans les pays émergents comme le Maroc. À cette fin, nous avons réalisé une étude qualitative exploratoire auprès de 6 fondateurs de startups et de 6 Business Angels. Ainsi, nous avons exploré en profondeur les liens potentiels entre quatre dimensions d’implication et la réussite entrepreneuriale post investissement.
Les données ont été recueillies à l'aide de deux guides d'entretien et ont été traitées par le biais d’une analyse thématique. Dès lors, cette étude nous a permis de comprendre comment les acteurs perçoivent un effet positif de l’implication BA et la réussite entrepreneuriale ainsi que les facteurs qui influencent éventuellement cette relation.
JEL Classification : G23 ; M13 ; L25
Type du papier : Recherche empiriqu
Fécondité invisible : comment la participation des femmes et l’inclusion financière nourrissent l’innovation des TPME marocaines ?
No full textIn a context where the imperatives of economic transformation, social inclusion, and innovation intersect, Moroccan very small, small, and medium-sized enterprises (VSMEs) emerge as strategic actors. Although they represent more than 95% of the formal entrepreneurial fabric, their innovation potential remains constrained by structural barriers, particularly unequal access to financing and the underrepresentation of women in decision-making positions.
This article offers an integrated perspective on two key drivers «financial inclusion and female participation» that are often examined separately in the literature, especially in developing countries. Drawing on an analytical review of existing research, updated sectoral data, and a critical assessment of public support programs, the study develops a conceptual model. This model is built around three core hypotheses: (1) financial inclusion promotes innovation within VSMEs; (2) female participation enhances this innovation; and (3) female participation positively moderates the relationship between financial inclusion and innovation.
From a practical standpoint, the article outlines concrete avenues for action: the development of gender-sensitive support mechanisms, the strengthening of territorially anchored public policies, and the introduction of evaluation indicators that are sensitive to gender dynamics. It also calls for an expanded research agenda focused on underexplored areas such as frugal innovation in informal contexts and the differentiated impacts of public guarantee mechanisms.
Ultimately, this work aims to revalue often invisible economic resources, particularly those mobilized by women, and to promote a more inclusive and systemic vision of innovation in support of national development.
Classification JEL : L26 ; O31 ; G21 ; J16
Paper type : Theoretical ResearchDans un contexte où les impératifs de transformation économique, d’inclusion sociale et d’innovation se croisent, les très petites, petites et moyennes entreprises (TPME) marocaines apparaissent comme des acteurs stratégiques. Bien qu’elles constituent plus de 95 % du tissu entrepreneurial formel, leur potentiel d’innovation reste contraint par des obstacles structurels, notamment l’accès inégal au financement et la faible représentation des femmes à des postes décisionnels.
Cet article propose une lecture intégrée de ces deux leviers « inclusion financière et participation féminine » souvent abordés séparément dans la littérature, particulièrement dans les pays en développement. À partir d’une revue analytique des recherches existantes, de données sectorielles actualisées et d’un examen critique des dispositifs publics d’appui, un modèle conceptuel est élaboré. Celui-ci repose sur trois hypothèses : (1) l’inclusion financière stimule l’innovation des TPME ; (2) la participation féminine favorise cette innovation ; (3) cette participation exerce un effet modérateur positif sur la relation entre inclusion financière et innovation.
Sur le plan opérationnel, l’article identifie des pistes concrètes : développement de dispositifs différenciés d’accompagnement genré, renforcement de l’ancrage territorial des politiques publiques, et introduction d’indicateurs d’évaluation sensibles au genre. Il propose également d’élargir le champ de recherche à des zones peu explorées comme l’innovation frugale en contexte informel ou les effets différenciés des mécanismes de garantie.
Ce travail vise à réhabiliter des ressources économiques invisibles, en particulier celles portées par les femmes, et à promouvoir une vision plus inclusive et systémique de l’innovation au service du développement national.
JEL Classification : L26 ; O31 ; G21 ; J16
Type du papier : Recherche Théoriqu
Le leadership transformationnel en éducation : Regards croisés des enseignants et des responsables d'établissements scolaires
No full textThis research focuses on transformational leadership in education, a style that has been the subject of several in-depth studies in recent years and which has proven its effectiveness in the educational environment. The issue of leadership and the professional skills associated with it are essential to developing effective schools and improving student outcomes. The objective of a transformational leader is to encourage others to surpass themselves by caring about them, sharing an inspiring vision and maintaining a positive and pleasant work atmosphere.
This descriptive study, of an exploratory nature, pursues a double objective: On the one hand, it seeks to explore the qualities most sought after by teachers in terms of transformational leadership, and on the other hand, to collect the perceptions of school principals on the key leadership roles they should take on. Its ultimate goal is to have an immediate impact on principals, thus encouraging them to adapt their practices to the new governance requirements within educational establishments.
The results, both quantitative and qualitative, highlight the crucial importance of idealized influence and individualized consideration in the perception of transformational leadership in the educational context.
JEL Classification: I21, J24
Paper type: Empirical research Cette recherche porte sur le leadership transformationnel en éducation, un style qui a fait l’objet de plusieurs études approfondies au cours des dernières années et qui a prouvé son efficacité dans le milieu éducatif. La question du leadership et des compétences professionnelles qui leur sont associées sont primordiales pour développer des écoles efficaces et améliorer les résultats des élèves. L'objectif du leader transformationnel est d'inciter les autres à se dépasser en se préoccupant d'eux, en partageant une vision inspirante et en maintenant une ambiance de travail positive et agréable.
Cette étude exploratoire, poursuis un double objectif : d’une part, elle cherche à explorer les qualités les plus recherchées par les enseignants en matière de leadership transformationnel, et d'autre part, à recueillir les perceptions des directeurs d'école sur les rôles clés qu'ils devraient endosser en termes de leadership. Son but ultime est de provoquer un impact immédiat chez les directeurs, les incitant ainsi à adapter leurs pratiques aux nouvelles exigences de gouvernance au sein des établissements scolaires.
Les résultats, tant quantitatifs que qualitatifs, soulignent l'importance cruciale de l'influence idéalisée et de la considération individualisée dans la perception du leadership transformationnel dans le contexte éducatif.
Classification JEL : I21, M12, D23
Type de l’article : Recherche empiriqu
Ethique de l’intelligence artificielle en marketing digital : vers un modèle conceptuel de la confiance des consommateurs au Maroc
No full textThis study aims to examine, through a narrative literature review, how current research addresses the impact of ethical practices on consumer trust and loyalty, with a specific focus on the Moroccan context. The objective is to identify the various dimensions involved in building a trust-based relationship between businesses and their consumers.Findings show that these dimensions influence trust and, consequently, the acceptance of AI technologies in marketing practices. Based on these insights, the article proposes a conceptual model and highlights the importance of adopting a theoretical framework adapted to the realities of emerging markets. It concludes by emphasizing the need to implement ethical practices to build trust and foster the sustainable adoption of artificial intelligence.
JEL Classification : M31, M14, O33, D83
Paper Type : Theoretical ResearchNotre étude vise à examiner, à travers une revue narrative, la manière dont la littérature actuelle aborde l’impact des pratiques éthiques sur la confiance et la fidélité des consommateurs en mettant l’accent sur le contexte marocain. L’objectif est d’identifier les différentes dimensions d’adoption d’une relation de confiance entre les entreprises et leurs consommateurs.
Les résultats montrent que ces dimensions influencent la confiance et donc l’acceptation des technologies IA dans les pratiques marketing. Sur la base de ce constat l’article propose un modèle conceptuel et met en lumière l’importance d’adopter un cadre théorique aux réalités des marchés émergents. Il conclut en soulignant la nécessité de mettre en œuvre des pratiques éthiques afin de bâtir une relation de confiance et favoriser une adoption durable de l’intelligence artificielle.
JEL Classification : M31, M14, O33, D83
Type du papier : Recherche Théoriqu