International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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Le management des ressources humaines dans les Groupements Sanitaires Territoriaux au Maroc : une réforme anticipative pour une gouvernance durable
This article offers a theoretical analysis of the transformations needed in human resources management within the framework of the implementation of Territorial Health Groups (GST) in Morocco. Adopting an exploratory and reflexive approach, the study draws on an integrative review of interdisciplinary literature. Drawing on public management, organizational theory, and strategic human resource management, it highlights organizational challenges, managerial issues, and the conditions for a sustainable and performance-driven territorial health reform. Based on a literature review, the analysis identifies key HRM levers: integrated management, competency-based approaches, renewed evaluation systems, and the articulation between individual and collective performance. The article proposes a theoretical HRM model that integrates competency management, performance, and ethical governance, and offers recommendations for anticipatory reform. It calls for future empirical research to support the implementation of GSTs.
JEL Classification: I18; H75; Q58
Paper type: Theoretical ResearchCet article propose une lecture théorique des transformations nécessaires du management des ressources humaines dans le contexte de la mise en œuvre des Groupements Sanitaires Territoriaux au Maroc. Adoptant une démarche exploratoire et réflexive, l’étude s’appuie sur une revue intégrative de la littérature interdisciplinaire. En mobilisant des cadres issus du management public, de la théorie des organisations et de la gestion stratégique des ressources humaines, il met en lumière les défis organisationnels, les enjeux managériaux et les conditions de performance et de soutenabilité d’une réforme territoriale ambitieuse. À partir d’une revue de littérature, l’analyse identifie des leviers de transformation du MRH : pilotage intégré, approche par les compétences, systèmes d’évaluation renouvelés, articulation entre performance individuelle et collective. L’article propose un modèle théorique pour le MRH articulant gestion par les compétences, performance et gouvernance éthique, et formule des recommandations pour une réforme anticipative. Il appelle à des recherches empiriques futures afin d’accompagner la mise en œuvre des GST.
Classification JEL : I18 ; H75 ; Q58
Type de l’article : Article théoriqu
Qualité perçue des systèmes d’information et performance logistique : une approche comportementale appliquée au secteur pharmaceutique marocain
In a context of increasing digitalization of supply chains, this research investigates the impact of perceived information system (IS) quality on logistics performance in the Moroccan pharmaceutical sector. Adopting a behavioral approach, the study incorporates organizational factors (training, user participation, managerial support), usage dimensions (system use and user satisfaction), and a subjective assessment of IS quality. Based on a sample of 279 IS users from 67 organizations, the data were analyzed using the PLS-SEM method. Findings confirm that logistics performance is significantly influenced by perceived IS quality, which itself is built through usage and satisfaction. A key methodological contribution of this study lies in the modeling of “system use” as a formative second-order construct, composed of four operational dimensions. The study highlights the crucial role of human and organizational factors in shaping IS appropriation and enhancing performance in logistics environments.
Classification JEL: M15, L65, M11, L86
Paper type: Empirical ResearchDans un contexte marqué par la digitalisation croissante des chaînes logistiques, cette recherche examine l’impact de la qualité perçue des systèmes d’information (SI) sur la performance logistique dans le secteur pharmaceutique marocain. En mobilisant une approche comportementale, l’étude intègre des variables organisationnelles (formation, participation, soutien managérial), des dimensions d’usage (utilisation effective et satisfaction utilisateur), ainsi qu’une mesure subjective de la qualité perçue du SI. À partir d’un échantillon de 279 utilisateurs de SI issus de 67 établissements, l’analyse a été conduite via la méthode PLS-SEM. Les résultats confirment que la performance logistique est significativement influencée par la qualité perçue du SI, elle-même construite par l’usage et la satisfaction. L’originalité méthodologique de ce travail réside dans la modélisation de l’utilisation du SI comme une variable de second ordre formative, intégrant quatre dimensions opérationnelles. L’étude met en évidence le rôle déterminant des facteurs humains et organisationnels dans l’appropriation des SI logistiques et leur contribution à la performance.
JEL Classification : M15, L65, M11, L86
Type du papier : Recherche Empiriqu
A conceptual framework for a symbiotic integration of generative AI in post-secondary technical and vocational education and training (TVET): Bridging pedagogy, technology, and ethics
Generative Artificial Intelligence (GenAI) is poised to reshape Post-Secondary Technical and Vocational Education and Training (TVET), a sector critical for aligning formal education with industry demands. While the potential of GenAI is widely discussed, the literature lacks a holistic framework to guide its strategic and ethically sound integration. This paper addresses this gap by synthesizing existing research to develop a novel conceptual model for the symbiotic integration of GenAI in TVET.
This study employs an integrative literature review methodology. A purposive selection of recent, peer-reviewed literature (post-2020) was analyzed to synthesize key opportunities, such as hyper-personalized learning and immersive training, alongside significant systemic barriers, including infrastructural constraints, AI literacy gaps, and ethical risks. These insights were then structured into a multi-layered conceptual framework.
The review identifies three core domains of GenAI's impact: the evolution of pedagogy from standardization to personalization, the enhancement of learner engagement, and the reconceptualization of skills assessment. To navigate the complexities of implementation, the paper proposes the «Integrated Symbiotic Model». This model reframes GenAI integration as a collaborative «teacher-machine-student» ecosystem, structured across four interdependent layers: (1) foundational enablers (infrastructure, policy, AI literacy), (2) the core triad of actors (learner, educator, AI), (3) core pedagogical processes, and (4) the central objective of enhanced workforce readiness.
The primary contribution of this paper is the « Integrated Symbiotic Model », a novel framework designed to guide institutional leaders and educators in the strategic and ethically-grounded integration of GenAI. It moves beyond traditional technology adoption models to offer a pedagogically-focused, systemic roadmap for transforming TVET in the age of AI.
Classification JEL: O33, Q55, A20
Paper type: Theoretical ResearchGenerative Artificial Intelligence (GenAI) is poised to reshape Post-Secondary Technical and Vocational Education and Training (TVET), a sector critical for aligning formal education with industry demands. While the potential of GenAI is widely discussed, the literature lacks a holistic framework to guide its strategic and ethically sound integration. This paper addresses this gap by synthesizing existing research to develop a novel conceptual model for the symbiotic integration of GenAI in TVET.
This study employs an integrative literature review methodology. A purposive selection of recent, peer-reviewed literature (post-2020) was analyzed to synthesize key opportunities, such as hyper-personalized learning and immersive training, alongside significant systemic barriers, including infrastructural constraints, AI literacy gaps, and ethical risks. These insights were then structured into a multi-layered conceptual framework.
The review identifies three core domains of GenAI's impact: the evolution of pedagogy from standardization to personalization, the enhancement of learner engagement, and the reconceptualization of skills assessment. To navigate the complexities of implementation, the paper proposes the «Integrated Symbiotic Model». This model reframes GenAI integration as a collaborative «teacher-machine-student» ecosystem, structured across four interdependent layers: (1) foundational enablers (infrastructure, policy, AI literacy), (2) the core triad of actors (learner, educator, AI), (3) core pedagogical processes, and (4) the central objective of enhanced workforce readiness.
The primary contribution of this paper is the « Integrated Symbiotic Model », a novel framework designed to guide institutional leaders and educators in the strategic and ethically-grounded integration of GenAI. It moves beyond traditional technology adoption models to offer a pedagogically-focused, systemic roadmap for transforming TVET in the age of AI.
Classification JEL: O33, Q55, A20
Paper type: Theoretical Researc
Beyond the Throne: Founder Role Reconfiguration in Family Business Leadership Transitions
While much research has focused on how founders enter and build entrepreneurial ventures, relatively little is known about how they transition out of formal leadership- particularly in family businesses, where their withdrawal is often partial and layered. Founders rarely disengage fully; instead, they tend to maintain a presence that blends operational retreat with symbolic or strategic influence. This paper explores the redefinition of founder roles after leadership succession, focusing on the evolving nature of their engagement. Based on a qualitative multiple case study of six Moroccan family firms, the study identifies five distinct patterns of post-leadership founder influence: heritage-based influence, bi-generational collaboration, multi-generational leadership, fraternal delegation, and posthumous institutionalization. These trajectories reflect how founders shape firm direction through emotional legacy, advisory presence, or embedded values, long after ceding formal control. The findings show that their influence may persist through informal consultation, structured co-leadership, or institutional frameworks that codify their vision. This typology moves beyond binary classifications of active versus retired founders and offers a structured way to interpret the multiple paths founders can take to remain influential. It also emphasizes the role of socioemotional wealth in maintaining family continuity, guiding decision-making, and reinforcing intergenerational cohesion. Overall, the study contributes to a deeper understanding of founder disengagement and legacy preservation in family businesses, offering implications for theory and practice in succession planning and governance.
Classification JEL : L20, M10, D22
Paper type : Empirical ResearchWhile much research has focused on how founders enter and build entrepreneurial ventures, relatively little is known about how they transition out of formal leadership- particularly in family businesses, where their withdrawal is often partial and layered. Founders rarely disengage fully; instead, they tend to maintain a presence that blends operational retreat with symbolic or strategic influence. This paper explores the redefinition of founder roles after leadership succession, focusing on the evolving nature of their engagement. Based on a qualitative multiple case study of six Moroccan family firms, the study identifies five distinct patterns of post-leadership founder influence: heritage-based influence, bi-generational collaboration, multi-generational leadership, fraternal delegation, and posthumous institutionalization. These trajectories reflect how founders shape firm direction through emotional legacy, advisory presence, or embedded values, long after ceding formal control. The findings show that their influence may persist through informal consultation, structured co-leadership, or institutional frameworks that codify their vision. This typology moves beyond binary classifications of active versus retired founders and offers a structured way to interpret the multiple paths founders can take to remain influential. It also emphasizes the role of socioemotional wealth in maintaining family continuity, guiding decision-making, and reinforcing intergenerational cohesion. Overall, the study contributes to a deeper understanding of founder disengagement and legacy preservation in family businesses, offering implications for theory and practice in succession planning and governance.
Classification JEL : L20, M10, D22
Paper type : Empirical Researc
Le rôle modérateur de l’environnement d’affaires dans la relation entre stratégies de croissance et création de valeur par les PME
This paper studies the influence of the business environment on the relationship between growth strategies and value creation in Congolese SMEs. It brings together theories of contingency, resources and dynamic capabilities which emphasize that value creation does not only results from internal initiatives but also depends on the characteristics of the external environment in which SMEs operate. The study is based on an interpretative qualitative approach based on four cases of Congolese SMEs located in Kinshasa. The speeches collected using a semi-structured interview guide were processed hermeneutically by combining them with lexical analysis by occurrence. The results revealed that a hostile environment characterized by institutional instability, tax pressure and corruption, limits the impact of growth strategies on value creation in the SMEs studied. On the other hand, a dynamic environment, rich in opportunities, acts as a catalyst provided that the SMEs concerned adequately mobilize internal resources. Results that confirm the selective nature of the business environment to moderate the effects of growth strategies on value creation. The study encourages SME managers to transform environmental challenges into sustainable opportunities for innovation. This paves the way for future research that will have to focus on a large sample of SMEs and choose mixed methods for greater robustness and generalizability of the results.
Keywords: SMEs; strategies; value creation; business environment; moderating role; innovation; governance
JEL classification: M21, L25, L26, O16
Paper type: Empirical researchCe papier étudie l’influence de l'environnement d'affaires dans la relation qui existe entre les stratégies de croissance et la création de valeur au sein des PME congolaises. Il assemble les théories de contingence, des ressources et des capacités dynamiques qui soulignent que la création de valeur ne résulte pas seulement des initiatives internes, mais dépend aussi des caractéristiques de l'envirоnnеmеnt externe dans lequel évoluent les PME. L’étude se fonde sur une approche qualitative interprétative basée sur quatre cas de PME congolaises situées à Kinshasa. Les discours recueillis à l’aide d’un guide d'entretien semi-directif, ont été traités herméneutiquement en y associant l’analyse lexicale par occurrence. Les résultats dégagés ont révélé qu'un environnement hostile caractérisé par l'instabilité institutionnelle, la pression fiscale et la corruption, limite l'impact des stratégies de croissance sur la création de valeur au sein des PME étudiées. En revanche, un environnement dynamique, riche en opportunités, agit comme un catalyseur à condition que les PME concernées mobilisent adéquatement les ressources internes. Résultats qui confirment le caractère sélectif de l'environnement d’affaires à modérer les effets des stratégies de croissance sur la création de valeur. L'étude encourage les dirigeants des PME à transformer les défis environnementaux en opportunités durables d’innovation. Elle ouvre ainsi la voie aux futures recherches qui devront se pencher sur un grand échantillon des PME et de choisir des méthodes mixtes pour plus de solidités et de généralisabilité des résultats.
Mots-clés : PME ; stratégies ; création de valeur ; environnement d’affaires ; rôle modérateur ; innovation ; gouvernance
JEL classification : M21, L25, L26, O16
Type du papier : Recherche empiriqu
MASI ESG et performance boursière : Analyse du cas de la bourse de Casablanca
This paper examines the impact of inclusion in the MASI ESG index of the Casablanca Stock Exchange on the stock market performance of listed companies. In a context where environmental, social, and governance (ESG) criteria are becoming increasingly important in investment decisions, the study seeks to determine whether ESG index membership effectively enhances risk-adjusted performance in the Moroccan market.
The analysis is based on a dataset of 782 observations covering the period from November 2023 to June 2025. Three performance indicators were considered—monthly return, volatility, and the Sharpe ratio—to assess risk-adjusted performance. Data were processed using SPSS, combining descriptive statistics with a linear regression analysis testing the effect of ESG inclusion on the Sharpe ratio.
Empirical results reveal a positive and statistically significant relationship between inclusion in the MASI ESG index and risk-adjusted performance. Firms with higher ESG standards exhibit lower volatility and superior adjusted returns, suggesting that the MASI ESG index serves as a credible signal for investors and a lever for promoting sustainable finance in Morocco.
Keywords: ESG inclusion, stock market performance, Sharpe ratio, comparative study.
Classification JEL : M10
Paper type: Empirical ResearchCet article analyse l’impact de l’inclusion dans l’indice MASI ESG de la Bourse de Casablanca sur la performance boursière des entreprises cotées. Dans un contexte où les critères environnementaux, sociaux et de gouvernance (ESG) prennent une importance croissante dans les décisions d’investissement, la recherche vise à déterminer si l’appartenance à un indice ESG améliore effectivement la performance ajustée au risque sur le marché marocain.
L’étude repose sur une base de 782 observations couvrant la période de novembre 2023 à juin 2025. Trois indicateurs de performance ont été retenus — le rendement mensuel, la volatilité et le ratio de Sharpe — afin d’évaluer la performance ajustée au risque. Les données ont été traitées à l’aide du logiciel SPSS, en mobilisant des statistiques descriptives et une analyse de régression linéaire destinée à tester l’effet de l’inclusion ESG sur le ratio de Sharpe.
Les résultats empiriques révèlent une relation positive et statistiquement significative entre l’inclusion dans l’indice MASI ESG et la performance ajustée au risque. Les entreprises affichant de meilleures pratiques ESG présentent globalement une volatilité plus faible et une rentabilité ajustée supérieure, suggérant que le MASI ESG constitue un signal de confiance pour les investisseurs et un levier de développement de la finance durable au Maroc.
Mots clés : Inclusion ESG, performance boursière, Ratio Sharpe, étude comparative
JEL Classification : M10
Type du papier : Recherche empirique
 
User acceptance of learning management systems in Moroccan higher education: A TAM2-based study
The present study aims to evaluate the experience of e-learning students in the context of higher education regarding the use of a learning management system (LMS) named Marketing PSJ. This platform aims to participate in the digital transition by making marketing education accessible to a wide audience of students and professionals, in a sustainable development approach in Morocco. This study is based on a quantitative analysis employing a form filled out by 240 users.
The study explores different technology acceptance models, referring to the technology acceptance model TAM (Davis, 1986), the revised version TAM 2 (Venkatesh and Davis, 2000), and the Unified Theory of Acceptance and Use of Technology (UTAUT) (Venkatesh, Morris, and Davis, 2003). This exploration allowed us to choose our framework based on TAM2, as it is generally a robust option for evaluating a distance learning platform (LMS).
Preliminary results show positive feedback regarding the use of the PSJ marketing platform. With a sample that constitutes 40% of the population, which is considered very significant, the validity tests that have been carried out indicate an excellent score with a KMO index of 0.907 and a favorable sphericity index. All this constitutes a strong starting point for pursuing research in this same direction in order to validate our hypothesis extracted from the TAM 2 model.
The results confirm the validity of several hypotheses. First, the perception of usefulness (H1) and attitude towards use (H3) which are significant factors in predicting the intention to use the platform. These two variables show high and significant coefficients, this underlines the importance of the perceived functionality of the platform and positive feelings towards its use on the intention to use.
Social influence (H4), is also validated as a predictive factor of the intention to use. This highlights the role of social impact in the students' decision. On the other hand, perceived ease of use (H2) and facilitating conditions (H5) do not have a statistically significant effect on the intention to use. These results may suggest that, for students, the perception of ease of use and available resources is not a major criterion, unlike perceived usefulness and social influence.
This study highlights the main factors that influence the acceptance and use of online learning platforms in higher education, thus offering avenues to strengthen students' engagement with digital tools in the Moroccan context. The results highlight the importance of appropriate design and promotion of platforms to meet students' needs and motivations. This research lays the foundation for further study of technology adoption in education, supporting the continued integration of digital solutions to enrich learning experiences in higher education in a rapidly changing world, especially in terms of technology.
Keywords: e-learning, learning management systems (LMS), technology acceptance model(TAM),Unified Theory of Acceptance and Use of Technology (UTAUT) .
JEL Classification: I23, M15, D83
Paper type: Empirical study
The present study aims to evaluate the experience of e-learning students in the context of higher education regarding the use of a learning management system (LMS) named Marketing PSJ. This platform aims to participate in the digital transition by making marketing education accessible to a wide audience of students and professionals, in a sustainable development approach in Morocco. This study is based on a quantitative analysis employing a form filled out by 240 users.
The study explores different technology acceptance models, referring to the technology acceptance model TAM (Davis, 1986), the revised version TAM 2 (Venkatesh and Davis, 2000), and the Unified Theory of Acceptance and Use of Technology (UTAUT) (Venkatesh, Morris, and Davis, 2003). This exploration allowed us to choose our framework based on TAM2, as it is generally a robust option for evaluating a distance learning platform (LMS).
Preliminary results show positive feedback regarding the use of the PSJ marketing platform. With a sample that constitutes 40% of the population, which is considered very significant, the validity tests that have been carried out indicate an excellent score with a KMO index of 0.907 and a favorable sphericity index. All this constitutes a strong starting point for pursuing research in this same direction in order to validate our hypothesis extracted from the TAM 2 model.
The results confirm the validity of several hypotheses. First, the perception of usefulness (H1) and attitude towards use (H3) which are significant factors in predicting the intention to use the platform. These two variables show high and significant coefficients, this underlines the importance of the perceived functionality of the platform and positive feelings towards its use on the intention to use.
Social influence (H4), is also validated as a predictive factor of the intention to use. This highlights the role of social impact in the students' decision. On the other hand, perceived ease of use (H2) and facilitating conditions (H5) do not have a statistically significant effect on the intention to use. These results may suggest that, for students, the perception of ease of use and available resources is not a major criterion, unlike perceived usefulness and social influence.
This study highlights the main factors that influence the acceptance and use of online learning platforms in higher education, thus offering avenues to strengthen students' engagement with digital tools in the Moroccan context. The results highlight the importance of appropriate design and promotion of platforms to meet students' needs and motivations. This research lays the foundation for further study of technology adoption in education, supporting the continued integration of digital solutions to enrich learning experiences in higher education in a rapidly changing world, especially in terms of technology.
Keywords: e-learning, learning management systems (LMS), technology acceptance model(TAM),Unified Theory of Acceptance and Use of Technology (UTAUT) .
JEL Classification: I23, M15, D83
Paper type: Empirical study
 
L’effet modérateur du leadership transformationnel dans la relation entre la santé-sécurité au travail et la performance sociale au travail : une étude auprès du personnel travaillant dans le Bâtiment et les Travaux Publics en Côte d’Ivoire
To make occupational health and safety a priority for managers, we conducted a research study. The objectives of this study were, on the one hand, to study the relationship between occupational health and safety and the social performance of staff working in the Ivorian construction and public works (BTP) sector and, on the other hand, to study the moderating role of transformational leadership in this relationship. In order to meet these objectives, a qualitative survey was first conducted among 25 construction professionals, which allowed us to deepen our knowledge on the subject. This was followed by a quantitative study, the data of which were collected from five hundred and seven (507) workers using a questionnaire. The results obtained after data processing revealed that there is a positive and significant relationship between occupational health and safety and social performance at work. They also showed that transformational leadership amplifies this relationship. The said results recommend that managers seeking to improve working conditions and the performance of their workers should ensure that written or oral communication is made to convey safety principles and rules, always train line managers on these safety rules and regularly monitor workplaces.
Keywords: Occupational health and safety, social performance at work, transformational leadership, workplace prevention and OHS culture
Classification JEL : J81 M54
Paper type: Empirical ResearchPour faire de la santé-sécurité au travail (SST) une priorité des managers, nous y avons mené une recherche. Celle-ci a eu pour objectifs d’une part, d’étudier la relation qui existe entre la santé-sécurité au travail et la performance sociale du personnel travaillant dans le milieu ivoirien du bâtiment et des travaux publics (BTP) et d’autre part, d’étudier le rôle modérateur du leadership transformationnel dans ladite relation. Dans le but de satisfaire ces objectifs, une enquête qualitative a d’abord été réalisée auprès de 25 professionnels du BTP qui a permis d’approfondir notre connaissance sur le sujet. Il s’est ensuivi une étude quantitative dont les données ont été recueillies auprès de cinq cent sept (507) travailleurs à l’aide d’un questionnaire. Les résultats obtenus après traitement des données, ont révélé qu’il existe une relation positive et significative entre la santé-sécurité au travail et la performance sociale au travail. Aussi, ont-ils montré que le leadership transformationnel amplifie cette relation. Lesdits résultats recommandent aux responsables qui recherchent une amélioration des conditions de travail et une performance de leurs travailleurs de veiller à ce qu’une communication écrite ou orale soit faite pour transmettre les principes et règles sécuritaires, de toujours former les supérieurs hiérarchiques sur ces règles sécuritaires et de contrôler régulièrement les lieux de travail.
Mots clés: Santé-sécurité au travail, performance sociale au travail, leadership transformationnel, prévention au travail et culture SST.
JEL Classification : J81 M54
Type du papier : Recherche empiriqu
Lien entre la justice organisationnelle et la satisfaction au travail : analyse et implications
This article provides an in-depth examination of the relationship between organizational justice and job satisfaction, using a mixed approach that combines a systematic literature review with an empirical study conducted among 50 respondents in Morocco. Organizational justice is explored through its four key dimensions: distributive justice (fairness in pay and rewards), procedural justice (transparency and impartiality in decision-making processes), interactional justice (quality, respect, and dignity in interpersonal interactions), and informational justice (clarity and accessibility of organizational communication).
The findings indicate that all four dimensions of organizational justice have a significant positive influence on job satisfaction, with distributive justice emerging as the most influential factor, particularly within the Moroccan context. It is followed by interactional justice, then procedural justice, while informational justice shows a positive but comparatively smaller impact.
Statistical analyses conducted using SPSS, including correlation and regression tests, confirm the existence of a strong and significant correlation between employees’ perception of organizational justice and their level of job satisfaction. Employees who perceive their organization as fair, transparent, respectful, and participatory tend to demonstrate higher motivation, stronger engagement, and a greater intention to remain within the organization, thus contributing to enhanced overall performance and a reduction in turnover risks.
The article emphasizes the importance for Moroccan organizations to adopt management policies grounded in equity, participation, transparent communication, and human respect in order to foster a healthy, stable, and high-performing work environment. Finally, the study opens avenues for future research by suggesting the integration of psychological or technological variables to further explore this relationship in increasingly modern and dynamic organizational contexts.
Classification JEL : O15
Paper type: Empirical ResearchCet article examine en profondeur la relation entre la justice organisationnelle et la satisfaction au travail, à travers une approche combinant une revue systématique de la littérature existante et une étude empirique menée auprès de 50 répondants au Maroc. La justice organisationnelle y est abordée selon ses quatre dimensions principales : la justice distributive (équité de la rémunération et des récompenses), la justice procédurale (transparence et impartialité des processus décisionnels), la justice interactionnelle (qualité des interactions humaines, respect et considération), et la justice informationnelle (clarté et accessibilité de l’information partagée au sein de l’organisation).
Les résultats de l’analyse montrent que l’ensemble de ces dimensions exerce un impact positif significatif sur la satisfaction des employés, avec une influence particulièrement marquée de la justice distributive, perçue comme le facteur le plus déterminant dans le contexte marocain. Elle est suivie par la justice interactionnelle, puis la justice procédurale, tandis que la justice informationnelle affiche un effet positif mais plus modéré.
Les analyses statistiques réalisées via SPSS (corrélations et régressions) confirment l’existence d’une corrélation forte et significative entre la perception de justice organisationnelle et le niveau de satisfaction au travail. Les employés qui perçoivent leur organisation comme juste, transparente, respectueuse et participative présentent un engagement plus élevé, une meilleure motivation et une intention plus forte de rester au sein de l’organisation, contribuant ainsi à la performance globale et à la réduction du turnover.
L’étude recommande aux organisations marocaines d’adopter des politiques de gestion fondées sur l’équité, la participation et la communication responsable, tout en soulignant la nécessité d’intégrer, dans les recherches futures, des variables psychologiques ou technologiques afin de mieux comprendre cette relation dans des environnements professionnels en évolution rapide.
JEL Classification : O15
Type du papier : Recherche empiriqu
Analyse comparative de la rentabilité du coton biologique et du coton conventionnel (tc) dans le cercle de Kangaba
The main objective is to compare the profitability of organic cotton to conventional cotton in the Kangaba district, an active cotton-growing area in southwestern Mali.The methodology adopted for this research was based on the post-positivist approach, which aims to understand and explain reality using quantitative methods. We chose a non-probability sampling method, employing purposive and convenience sampling techniques. Data from surveys conducted with a sample of 100 cotton producers (67 conventional and 33 organic) were analyzed using CSPRO software.The results show that, although conventional cotton generally has higher yields per hectare (on average 1,000–1,200 kg/ha), it is also associated with higher production costs, particularly due to expenses related to chemical fertilizers, insecticides, and fuel for mechanization. In comparison, organic cotton, with generally lower yields (600–800 kg/ha), requires less input costs but requires more labor and more advanced technical support.
JEL Classification : M11
Type de papier : Recherche empiriqueL'objectif principal est de comparer la rentabilité du coton biologique au coton conventionnel dans le cercle de Kangaba, une zone cotonnière active du sud-ouest du Mali.
La méthodologie adoptée pour cette recherche a été le postulat post-positivisme qui est de comprendre la réalité et de pouvoir l’expliquer basé sur la méthode quantitative. Nous avons choisi la méthode d’échantillonnage non probabiliste en recourant aux techniques de choix raisonné et de convenance. Les données issues de ses enquêtes réalisées auprès d’un échantillon de 100 producteurs de coton (soit 67 de culture conventionnelle et 33 de culture biologique) ont été analysées au moyen d’une analyse des données par le logiciel CSPRO.
Les résultats montrent que, bien que le coton conventionnel présente généralement des rendements à l’hectare plus élevés (en moyenne 1 000–1 200 kg/ha), il est aussi associé à des coûts de production plus importants, notamment en raison des dépenses liées aux engrais chimiques, aux insecticides et au carburant pour la mécanisation. En comparaison, le coton biologique, avec des rendements généralement plus faibles (600–800 kg/ha), engendre moins de dépenses en intrants, mais nécessite davantage de main-d'œuvre et un encadrement technique plus poussé.
JEL Classification : M11
Type de papier : Recherche empiriqu