International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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    Modeling Logistics Efficiency in African Nations: Regression Evidence from the Logistics Performance Index

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    The present study explores the complex dynamics of logistics performance in 40 African nations, utilizing Multiple Linear Regression (MLR) to examine the effects of key parameters on the Logistics Performance Index (LPI). Specifically, we analyze the impact of competitively priced shipment arrangements, the efficiency of Customs clearance procedures, and the quality of trade and transportation-related infrastructure. To address this objective, the study is structured as follows: we begin with a comprehensive literature review to identify and contextualize the most influential logistics performance determinants across developing regions. This is followed by a critical analysis of existing theoretical and empirical frameworks. We then proceed to an empirical investigation using MLR to assess the significance and strength of these factors within the African context. Our findings highlight the pivotal role of infrastructure quality and Customs efficiency in shaping overall logistics performance, alongside the importance of accessible and competitively priced shipment services. These results offer actionable insights for policymakers aiming to strengthen logistics capabilities, enhance competitiveness, and support sustainable economic development across African nations. In doing so, this study contributes both to academic literature and practical policymaking by offering data-driven recommendations grounded in robust econometric analysis. Classification JEL: R40, L91, O55 Paper type: or Empirical ResearchThe present study explores the complex dynamics of logistics performance in 40 African nations, utilizing Multiple Linear Regression (MLR) to examine the effects of key parameters on the Logistics Performance Index (LPI). Specifically, we analyze the impact of competitively priced shipment arrangements, the efficiency of Customs clearance procedures, and the quality of trade and transportation-related infrastructure. To address this objective, the study is structured as follows: we begin with a comprehensive literature review to identify and contextualize the most influential logistics performance determinants across developing regions. This is followed by a critical analysis of existing theoretical and empirical frameworks. We then proceed to an empirical investigation using MLR to assess the significance and strength of these factors within the African context. Our findings highlight the pivotal role of infrastructure quality and Customs efficiency in shaping overall logistics performance, alongside the importance of accessible and competitively priced shipment services. These results offer actionable insights for policymakers aiming to strengthen logistics capabilities, enhance competitiveness, and support sustainable economic development across African nations. In doing so, this study contributes both to academic literature and practical policymaking by offering data-driven recommendations grounded in robust econometric analysis. Classification JEL: R40, L91, O55 Paper type: or Empirical Researc

    Mountain Tourism as a Catalyst for Territorial Development: Participatory Governance, Patrimonial Valorization, and the Quest for Equity in Azilal Province, Morocco

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    Mountain regions often encapsulate a paradox of ecological richness and cultural heritage coexisting with pronounced socio-economic marginalization. In Morocco’s High Atlas province of Azilal, this tension is evident through striking natural features, waterfalls, geological formations, and centuries-old agroforestry systems, and a resilient Amazigh (Berber) culture, set against inadequate infrastructure, high poverty rates, and environmental fragility. This study employs a multidisciplinary framework rooted in the Territorialized Tourism System (TTS) approach to explore how sustainable tourism might reconcile local development goals with heritage preservation. Using Geographic Information Systems (GIS), we integrate spatial, socio-economic, and environmental data to map tourism assets, infrastructural gaps, and land-use changes between 2017 and 2023. Findings reveal significant potential in ecotourism, cultural tourism, and adventure tourism, underpinned by a rich natural and cultural landscape. Yet, rapid land conversion and deforestation suggest that uncoordinated development could undermine environmental integrity. Moreover, persistent governance challenges, fragmented local institutions, inadequate financial support, and limited inter-village coordination, hinder equitable tourism benefit-sharing. Community-based initiatives in areas like Aït Bouguemez demonstrate that grassroots models can bolster local incomes and preserve cultural practices, but scaling such efforts requires cohesive branding, infrastructure upgrades, and participatory governance. These results underscore the need to treat tourism as an integrated, place-based system, uniting heritage, agroecology, and community enterprises in a sustainable development strategy. Ultimately, Azilal’s experience highlights that harnessing mountain regions’ inherent assets for tourism demands not only robust spatial analysis and careful planning but also inclusive, community-led governance to achieve long-term territorial resilience.impacts of tourism development. The selected municipalities represent an empirical illustration of the iterative processes involved in enhancing territorial resources, fostering innovation, and promoting new forms and uses of tourism within a Territorialized Tourism System in the province of Azilal. Classification JEL : Z32 Paper type : Empirical ResearchMountain regions often encapsulate a paradox of ecological richness and cultural heritage coexisting with pronounced socio-economic marginalization. In Morocco’s High Atlas province of Azilal, this tension is evident through striking natural features, waterfalls, geological formations, and centuries-old agroforestry systems, and a resilient Amazigh (Berber) culture, set against inadequate infrastructure, high poverty rates, and environmental fragility. This study employs a multidisciplinary framework rooted in the Territorialized Tourism System (TTS) approach to explore how sustainable tourism might reconcile local development goals with heritage preservation. Using Geographic Information Systems (GIS), we integrate spatial, socio-economic, and environmental data to map tourism assets, infrastructural gaps, and land-use changes between 2017 and 2023. Findings reveal significant potential in ecotourism, cultural tourism, and adventure tourism, underpinned by a rich natural and cultural landscape. Yet, rapid land conversion and deforestation suggest that uncoordinated development could undermine environmental integrity. Moreover, persistent governance challenges, fragmented local institutions, inadequate financial support, and limited inter-village coordination, hinder equitable tourism benefit-sharing. Community-based initiatives in areas like Aït Bouguemez demonstrate that grassroots models can bolster local incomes and preserve cultural practices, but scaling such efforts requires cohesive branding, infrastructure upgrades, and participatory governance. These results underscore the need to treat tourism as an integrated, place-based system, uniting heritage, agroecology, and community enterprises in a sustainable development strategy. Ultimately, Azilal’s experience highlights that harnessing mountain regions’ inherent assets for tourism demands not only robust spatial analysis and careful planning but also inclusive, community-led governance to achieve long-term territorial resilience.impacts of tourism development. The selected municipalities represent an empirical illustration of the iterative processes involved in enhancing territorial resources, fostering innovation, and promoting new forms and uses of tourism within a Territorialized Tourism System in the province of Azilal. Classification JEL : Z32 Paper type : Empirical Researc

    L’impact de la politique industrielle sur le développement de l’industrie automobile au Maroc

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    Since the early 2000s, Morocco has implemented a series of successive industrial strategies aimed at positioning the automotive industry as a driver of economic development and a key vector for attracting foreign direct investment (FDI). This paper seeks to examine the central role of public industrial policy in the development of the automotive sector in Morocco. Through a qualitative analysis based on institutional reports, recent economic studies, and academic research, it highlights how the Moroccan state has mobilized a range of industrial policy instruments to structure a competitive automotive ecosystem, contributing to the establishment of foreign investors and the emergence of a high value-added industrial sector. Thanks to this industrial policy, Morocco has gradually established itself as a continental leader in the automotive sector, surpassing South-Africa to become both the largest car producer and leading vehicle exporter in Africa. This industrial strategy has enabled the implantation of major international groups, the expansion of exports, the creation of jobs, and a gradual process of industrial integration. In 2024, the automotive sector became Morocco’s top export industry, generating 157,6 billion dirhams in revenue and providing more than 200 000 direct jobs. Morocco's industrial policy has also anticipated the transition to sustainable mobility by attracting investments in battery production and establishing charging infrastructure. However, structural challenges remain: technological dependence, weak local integration and the need to adapt to global changes. This study adopts a perspective that examines industrial policies as instruments for structural transformation, principally based on the principles of institutional economics. Classification JEL : L52, F21, O25, R58 Paper type : Empirical AnalysisDepuis le début des années 2000, le Maroc a mis en œuvre plusieurs stratégies industrielles successives visant à positionner l’industrie automobile comme vecteur de développement économique et d’attractivité des investissements directs étrangers. Ce travail se propose donc d’examiner le rôle central de la politique publique industrielle dans le développement de l’industrie automobile au Maroc. À travers une analyse qualitative fondée sur des rapports institutionnels, des études économiques récentes et des travaux académiques, elle met en évidence comment l’État marocain a mobilisé une série d’instruments de politique industrielle pour structurer un écosystème automobile compétitif, favorisant ainsi l’implantation d’investissements directs étrangers et l’émergence d’une filière à forte valeur ajoutée. Grâce à cette politique industrielle, le Maroc s’est progressivement imposé comme un leader continental dans le secteur automobile, surpassant l’Afrique du Sud pour devenir ainsi le plus grand producteur de voitures et le premier exportateur de véhicules en Afrique. Cette stratégie industrielle a permis l’implantation de grands groupes internationaux, l’essor des exportations, la création d’emplois, et une intégration industrielle progressive. Le secteur, le premier poste d’exportation du pays en 2024, a généré 157,6 milliards de dirhams et mobilise plus de 200 000 emplois directs. La stratégie industrielle marocaine prévoyait également une transition vers une mobilité durable en attirant des capitaux étrangers dans la fabrication de batteries et en développant des infrastructures de recharge. Toutefois, des défis structurels persistent : dépendance technologique, faiblesse de l’intégration locale, et nécessité d’adaptation aux mutations mondiales. Ce travail s’inscrit dans une perspective d’analyse des politiques industrielles comme outil de transformation structurelle, en s’appuyant essentiellement sur les idées de l’économie institutionnelle. JEL Classification : L52, F21, O25, R58 Type du papier : Analyse empiriqu

    Targeting Social Assistance Beneficiaries Using Machine Learning: A Poverty Probability-Based Approach

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    In a context where social inequalities are deepening and public resources are becoming increasingly scarce; the fair and effective identification of social assistance beneficiaries has become a central issue. Traditional targeting methods, such as categorical eligibility or proxy means testing, are now showing their limits, frequently producing inclusion and exclusion errors. This study relies on a synthetic dataset of 12,600 individuals described by 59 socio-economic variables, ranging from demographic characteristics and education level access to financial and digital services. Three supervised learning models are compared: logistic regression, Random Forest, and XGBoost. The results reveal that tree-based models outperform logistic regression, particularly in reducing exclusion errors, which are especially critical in social policy contexts. The analysis of key variables highlights the decisive role of education levels, place of residence (urban/rural), and access to digital and financial services. These findings confirm the need for a multidimensional approach to poverty that goes beyond purely monetary criteria. Finally, the study emphasizes the ethical challenges raised using algorithms: transparency, bias reduction, and institutional accountability emerge as essential conditions for legitimizing their integration into social protection and for contributing to more inclusive and equitable systems. Classification JEL: I32; I38; C45; C55; H53 Paper type: Empirical ResearchIn a context where social inequalities are deepening and public resources are becoming increasingly scarce; the fair and effective identification of social assistance beneficiaries has become a central issue. Traditional targeting methods, such as categorical eligibility or proxy means testing, are now showing their limits, frequently producing inclusion and exclusion errors. This study relies on a synthetic dataset of 12,600 individuals described by 59 socio-economic variables, ranging from demographic characteristics and education level access to financial and digital services. Three supervised learning models are compared: logistic regression, Random Forest, and XGBoost. The results reveal that tree-based models outperform logistic regression, particularly in reducing exclusion errors, which are especially critical in social policy contexts. The analysis of key variables highlights the decisive role of education levels, place of residence (urban/rural), and access to digital and financial services. These findings confirm the need for a multidimensional approach to poverty that goes beyond purely monetary criteria. Finally, the study emphasizes the ethical challenges raised using algorithms: transparency, bias reduction, and institutional accountability emerge as essential conditions for legitimizing their integration into social protection and for contributing to more inclusive and equitable systems. Classification JEL: I32; I38; C45; C55; H53 Paper type: Empirical Researc

    Engagement des consommateurs sur les médias sociaux : une revue systématique de la littérature

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    This article presents a systematic literature review on consumer engagement in social media. Using the PRISMA method and thematic analysis, 70 articles published in leading academic journals were examined. The descriptive results highlight the diversity of methodologies and research contexts, while the thematic analysis allowed for the structuring of conceptualizations, antecedents, consequences, and measurement approaches of engagement. Findings indicate that engagement is conceptualized through diverse perspectives, unidimensional or multidimensional, and is shaped by consumer-related, content-related, brand-related, or combined factors. Its consequences manifest at behavioral, relational, and combined levels, while measurement relies on psychometric scales, social indicators, or hybrid approaches. This review underscores the conceptual and methodological richness of engagement, while also pointing to persistent challenges, particularly the difficulty of capturing cognitive and emotional dimensions in digital environments.   Classification JEL: M31 Paper type: Theoretical articleCet article présente une revue systématique de la littérature consacrée à l’engagement du consommateur dans les médias sociaux. À l’aide de la méthode PRISMA et d’une analyse thématique approfondie, 70 articles publiés dans des revues académiques de référence ont été examinés. Les résultats descriptifs mettent en évidence la diversité des méthodologies et des contextes étudiés, tandis que l’analyse thématique a permis de structurer les conceptualisations, antécédents, conséquences et mesures de l’engagement. L’étude révèle que l’engagement est appréhendé sous des perspectives variées, unidimensionnelle ou multidimensionnelle, et qu’il est influencé par des facteurs liés au consommateur, au contenu, à la marque ou à une combinaison de ces éléments. Ses conséquences se manifestent à la fois au niveau comportemental, relationnel et combiné, tandis que sa mesure mobilise des échelles psychométriques, des indicateurs sociaux ou des approches hybrides. Cette revue met ainsi en évidence la richesse conceptuelle et méthodologique de l’engagement, tout en soulignant les défis persistants, notamment la difficulté de capter certaines dimensions cognitives et émotionnelles dans les environnements numériques. JEL Classification : M31 Type du papier : Article théoriqu

    Communication volontaire des sociétés cotées : cadre théorique et enjeux stratégiques

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    In an economic environment where investor confidence depends on transparency, this article explores the fundamental role of voluntary disclosure as a lever for creating value and reducing informational asymmetries. It aims to highlight how this form of disclosure, freely initiated by listed companies, helps to strengthen the credibility of the issuer, optimize its relations with stakeholders and consolidate its legitimacy on the financial markets. After outlining the development, concept and process of financial communication, the study distinguishes between voluntary communication and mandatory communication, which is governed by regulatory requirements. It then proposes a typology of the main voluntary disclosures. Two theoretical frameworks are used to understand the strategic significance of this approach: signal theory, which analyses the differentiating function of communication in a situation of information asymmetry, and the theory of market efficiency, which emphasises the role of transparency in asset valuation. Finally, the article explores the practical implications of voluntary disclosure, both for the issuing company and for the functioning of the financial market, highlighting its contribution to more transparent and efficient finance. Classification JEL: D82, G14. Paper type: Theoretical Research.Dans un environnement économique où la transparence conditionne la confiance des investisseurs, cet article explore le rôle fondamental de la communication volontaire comme levier de création de valeur et de réduction des asymétries informationnelles. Il vise à mettre en lumière comment cette forme de divulgation, librement initiée par les entreprises cotées, participe à renforcer la crédibilité de l’émetteur, à optimiser ses relations avec les parties prenantes et à consolider sa légitimité sur les marchés financiers. Après avoir exposé l’évolution, le concept et le processus de la communication financière, l’étude s’attache à distinguer la communication volontaire de la communication obligatoire, cette dernière encadrée par les exigences réglementaires. Elle propose ensuite une typologie des principales informations volontairement diffusées. Pour appréhender la portée stratégique de cette démarche, deux cadres théoriques sont mobilisés : la théorie du signal, qui analyse la fonction différenciatrice de la communication en situation d’asymétrie informationnelle, et la théorie de l’efficience des marchés, qui souligne le rôle de la transparence dans la valorisation des actifs. Enfin, l’article explore les enjeux concrets de la communication volontaire, tant pour l’entreprise émettrice que pour le fonctionnement du marché financier, soulignant ainsi sa contribution à une finance plus transparente et performante. JEL Classification : D82, G14. Type du papier : Recherche Théorique

    Une lecture sur l’implication de la finance technologique sur le développement futur du secteur bancaire

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    This article aims to describe the future of traditional banks in the face of the rise of new generations of Fintech, while highlighting the mediating role of digital transformation, regulation, and infrastructure in this relationship, through a review of the state of the art. Fintech, a combination of "finance" and "technology", refers to a wide range of technological innovations that are disrupting and reshaping various aspects of the financial services industry. These innovations cover a broad collection of services, from payment platforms to robo-advisors and blockchain-based solutions. The Fintech revolution has democratized finance by making financial services more accessible and convenient for consumers and businesses. Mobile banking apps, peer-to-peer lending platforms and digital wallets have simplified financial transactions, reducing the need for customers to visit traditional bank branches. As a result, conventional banks are facing increasing competition from fintech organizations offering innovative, user-friendly alternatives. However, implementing such technologies in an economy requires a solid regulatory framework, to ensure the smooth operation of these technological entities, and digital infrastructures are necessary, with the aim of ensuring the smooth running of operations, while maintaining high levels of transparency and security. The main conclusions reveal that banks can adopt different strategies to ensure their sustainability, in a world of perpetual change.   Key words: Fintech, banking industry, digital transformation, financial innovation, smart banking. JEL Classification: E44 Paper type: Theoretical ResearchLe présent article vise à décrire l’avenir des banques traditionnelles face à la montée des nouvelles générations de Fintech, tout en explicitant le rôle médiateur de la transition numérique, de la réglementation et des infrastructures dans cette relation, à travers une revue de l’état de l’art. La Fintech, un mélange de « finance » et de « technologie », fait référence à un large éventail d'innovations technologiques qui perturbent et remodèlent divers aspects du secteur des services financiers. Ces innovations englobent une large gamme de services, allant des plateformes de paiement jusqu'aux robots-conseillers et aux solutions basées sur la blockchain. La révolution Fintech a démocratisé la finance en rendant les services financiers plus accessibles et plus pratiques pour les consommateurs et les entreprises. Les applications bancaires mobiles, les plateformes de prêt pair à pair et les portefeuilles numériques ont simplifié les transactions financières, réduisant ainsi la nécessité pour les clients de se rendre dans les agences bancaires traditionnelles. En conséquence, les banques conventionnelles sont confrontées à la concurrence croissante des organismes Fintech qui proposent des alternatives innovantes et conviviales. Cependant, mettre en œuvre de telles technologies dans une économie nécessite un cadre réglementaire solide, qui permet d’assurer le bon fonctionnement de ces entités technologiques, de plus, des infrastructures numériques sont nécessaires, dans l’objectif d’assurer le bon déroulement des opérations, tout en gardant des niveaux de transparence et de sécurité élevés. Les conclusions principales révèlent que les banques peuvent adopter différentes stratégies pour assurer leur pérennité, dans un monde en perpétuel changement.   Mots clés: FinTech, secteur bancaire, transformation numérique, innovation financière, banque intelligente. Classification JEL: E44 Type de l’article: article théoriqu

    Facteurs de motivation et dynamiques de performance au sein des entreprises

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    Motiver les salariés est devenue un enjeu crucial dans toutes les entreprises en quête de résultat et de performance. Depuis sa mise en place dans les années 1930 en France la motivation dans une entreprise n’était qu’un outil qui se reposait uniquement sur le respect du l’intérieur du règlement d’une entreprise, dont l’enfreinte pouvait provoquer une sanction. Aujourd’hui, nous assistons à une mutation de nos entreprises à travers des nouveaux facteurs de motivations qui sont (recrutements, formations, et fidélisations…). Ces facteurs de motivations permettent aux entreprises non seulement de performer de la meilleure des manières, mais aussi d’avoir un impact de bonne productivité. L’objectif de cet article est de comprendre et analyser le mécanisme de la performance dans une entreprise à travers ces facteurs de motivation. JEL code : M51, M53, M52, J33, J24 Paper type : recherche théorique  Motiver les salariés est devenue un enjeu crucial dans toutes les entreprises en quête de résultat et de performance. Depuis sa mise en place dans les années 1930 en France la motivation dans une entreprise n’était qu’un outil qui se reposait uniquement sur le respect du l’intérieur du règlement d’une entreprise, dont l’enfreinte pouvait provoquer une sanction. Aujourd’hui, nous assistons à une mutation de nos entreprises à travers des nouveaux facteurs de motivations qui sont (recrutements, formations, et fidélisations…). Ces facteurs de motivations permettent aux entreprises non seulement de performer de la meilleure des manières, mais aussi d’avoir un impact de bonne productivité. L’objectif de cet article est de comprendre et analyser le mécanisme de la performance dans une entreprise à travers ces facteurs de motivation. JEL code : M51, M53, M52, J33, J24 Paper type : recherche théorique

    Public–Private Partnerships in Vocational Education and Training: Toward Efficient Governance and Enhanced Performance

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    This article synthesizes two decades of research on public–private partnerships (PPPs) in vocational education and training (VET) to clarify how, and under what conditions, PPPs enhance institutional governance and performance. Anchored in New Public Governance and performance‑based management, the study develops an integrative framework that links three core PPP mechanisms—contract governance, inclusive stakeholder participation, and balanced risk‑sharing—to governance outcomes (transparency, accountability, curriculum–industry alignment) and performance outcomes (graduate employment, employer satisfaction, program renewal speed, and efficiency). A systematic narrative review of 47 peer‑reviewed and institutional studies published between 2000 and 2023 spans Africa, Asia, Europe, and the Americas. Evidence indicates that PPPs are positively associated with improved relevance and employability when employers co‑design curricula and substantial work‑based learning is institutionalized, and when contracts specify clear objectives, measurable outputs, independent audits, and credible dispute‑resolution provisions. Effects are contingent on contextual moderators: regulatory quality, legal enforceability, funding stability, and digital capacity consistently strengthen the governance–performance link, while narrow KPI regimes, weak oversight, and exclusion of local actors can produce equity trade‑offs or encourage measurement gaming. The review contributes an evidence‑informed conceptual model, an evidence map of thematic incidence, and testable hypotheses to guide future empirical work. Policy implications emphasize designing PPPs as coherent bundles that align incentives with public value, institutionalize inclusive governance, and embed proportionate evaluation systems that combine quantitative and qualitative indicators. The article concludes by outlining a research agenda focused on longitudinal and quasi‑experimental designs, standardized efficiency metrics, and distributional analyses. Classification JEL: H11, H52, I28, P27 Paper type : Theoretical ResearchThis article synthesizes two decades of research on public–private partnerships (PPPs) in vocational education and training (VET) to clarify how, and under what conditions, PPPs enhance institutional governance and performance. Anchored in New Public Governance and performance‑based management, the study develops an integrative framework that links three core PPP mechanisms—contract governance, inclusive stakeholder participation, and balanced risk‑sharing—to governance outcomes (transparency, accountability, curriculum–industry alignment) and performance outcomes (graduate employment, employer satisfaction, program renewal speed, and efficiency). A systematic narrative review of 47 peer‑reviewed and institutional studies published between 2000 and 2023 spans Africa, Asia, Europe, and the Americas. Evidence indicates that PPPs are positively associated with improved relevance and employability when employers co‑design curricula and substantial work‑based learning is institutionalized, and when contracts specify clear objectives, measurable outputs, independent audits, and credible dispute‑resolution provisions. Effects are contingent on contextual moderators: regulatory quality, legal enforceability, funding stability, and digital capacity consistently strengthen the governance–performance link, while narrow KPI regimes, weak oversight, and exclusion of local actors can produce equity trade‑offs or encourage measurement gaming. The review contributes an evidence‑informed conceptual model, an evidence map of thematic incidence, and testable hypotheses to guide future empirical work. Policy implications emphasize designing PPPs as coherent bundles that align incentives with public value, institutionalize inclusive governance, and embed proportionate evaluation systems that combine quantitative and qualitative indicators. The article concludes by outlining a research agenda focused on longitudinal and quasi‑experimental designs, standardized efficiency metrics, and distributional analyses. Classification JEL: H11, H52, I28, P27 Paper type : Theoretical Researc

    Revue bibliométrique de littérature : L’adoption de l’intelligence Artificielle pour améliorer la performance organisationnelle des entreprises et réduire le risque d’échec

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    With regard to businesses, the development of new business models and competitive advantages through the integration of artificial intelligence (AI) into management strategies has become a crucial element for their sustainability and competitiveness. However, most companies struggle to seize opportunities for value creation, while others use AI successfully. According to the literature, the performance benefits, success criteria, and challenges related to AI adoption have been highlighted in previous research. The integration of AI has led to significant changes in how companies are managed and how decisions are made, resulting in more efficient and accurate processes and, consequently, improved organizational and overall performance. This study proposes an analysis of the specialized literature in the field of AI to highlight the impact generated by these technologies on business performance. For this study, we selected 478 references from the Web of Science database, published between 2015 and 2025, which were then filtered according to three selection criteria based on timeliness, relevance, and reliability of sources, ultimately retaining 147 articles. The mapping of the scientific literature was carried out using various statistical software tools, namely R-Package, Bibliometrix, Biblioshiny, and VOSviewer.The results of the study highlight a growing trend in the number of publications analyzing the impact of AI technologies on business performance since 2011. Finally, the results revealed a strong link between the concept of artificial intelligence and the fields of management and business administration. Our study contributes to the literature on AI technologies and business performance by highlighting key concepts from previous research, the spatial distribution of publications, and a rapid and in-depth analysis of outstanding scientific articles in the field. Classification JEL: M21 Paper type: Theoretical ResearchA l’égard des entreprises, le développement de nouveaux business model et d’avantages compétitifs grâce à l’intégration de l’intelligence artificielle (IA) dans les stratégies managériales est devenu un élément crucial pour leur pérennité et leur compétitivité. Or, la majorité des entreprises ont du mal à profiter des opportunités pour la création de valeur tandis que d’autres utilisent l’IA avec succès. Selon la littérature, les avantages en termes de performances, des critères de réussite et des difficultés liées à l’adoption de l’IA ont été soulignés dans des recherches antérieures. L’intégration de l‘IA a conduit à des changements importants dans la manière de gestion des entreprises et de prise de décisions, ce qui se traduit par des processus plus efficaces et plus précis et ce qui aboutit à l’amélioration de la performance organisationnelle et globale. Cette étude propose l’analyse de la littérature spécialisée dans le domaine de l’IA pour mettre en évidence l’impact généré par ces technologies sur la performance des entreprises. Pour cette étude, nous avons sélectionné 478 références de la base de données Web of Science, publiées entre 2015 et 2025 qu’on a filtré par la suite suivant trois critères de sélection reposant sur l’actualité, la pertinence et la fiabilité des sources pour enfin garder 147 articles. La cartographie de la littérature scientifique a été réalisée grâce aux différents logiciels statistiques à savoir R-Package, Bibliometrix, Biblioshiny ainsi que VOSviewer. Les résultats de l’étude soulignent une tendance croissante dans le nombre de publications analysant l’impact des technologies d’IA sur la performance des entreprises depuis 2011. Enfin, les résultats ont révélé un lien fort entre le concept d’intelligence artificielle et le métier de management et de gestion des entreprises. Notre étude contribue à la littérature sur les technologies de l'IA et la performance des entreprises en mettant en avant les concepts clés propres aux recherches antérieures, la répartition spatiale des publications et l’analyse rapide et profonde des contenus des articles scientifiques remarquables dans le domaine.  JEL Classification : M21 Type du papier : Recherche Théoriqu

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