International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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The quality of accounting information: between qualitative and quantitative perspectives
No full textThe aim of this article is to identify the various ingredients of accounting information quality, drawing on both conceptual and empirical literature, by bringing together the qualitative approach supported by standard-setters (international and national frameworks) and the quantitative approach followed by researchers. The latter have proposed indicators to assess such quality, while taking into account the concerns of users of accounting information in their decision-making, particularly investors. Thus, between the truthful quality of accounting information (upstream quality) and the subjective quality of this information (downstream quality), standard-setters and researchers need to be united around a common vision as common ground.
Keywords: Accounting information quality, qualitative optics, quantitative optics, standard-setters, researchers.
JEL: M 41.
Type: Theoretical research.L'objectif de cet article est d'identifier les différents ingrédients de la qualité de l'information comptable en mobilisant à la fois une littérature conceptuelle et une littérature empirique à travers un rapprochement entre l'optique qualitative soutenue par les normalisateurs (cadre international et cadre national) et l'optique quantitative suivie par les chercheurs. Ces derniers ont proposé des indicateurs évaluant une telle qualité tout en tenant compte des préoccupations des utilisateurs de l'information comptable dans leur prise de décision, notamment l'investisseur. Ainsi, entre la qualité véridique de l'information comptable (qualité en amont) et la qualité subjective de cette information (qualité en aval), les normalisateurs et les chercheurs doivent s’unir autour d'une vision commune en tant que terrain d’entente.
Mots clés : La qualité de l’information comptable, optique qualitative, optique quantitative, normalisateurs, chercheurs.
JEL : M 41.
Type : Recherche théorique
The mediating role of decision-making capacity and transparency between financial information systems and organizational effectiveness in Morocco: Case of AREF
No full textThis article examines the mediating role of decision-making capacity and organizational transparency between the quality of financial information systems (FIS) and organizational effectiveness in Morocco, particularly within the Regional Academies of Education and Training (AREF). The objective is to understand how high-quality FIS and their integration into decision-making processes can improve organizational performance.
The methodology uses Structural Equation Modeling (SEM) to analyze complex relationships between observed and latent variables. A sample of 110 respondents from the AREF, collected through a questionnaire via Google Forms, represents various administrative functions.
The results show that the quality of FIS is positively correlated with organizational effectiveness, although this effect is modest. Accurate financial reports facilitate managerial decision-making. The integration of FIS into decision-making processes improves the responsiveness and flexibility of public administrations. The decision-making capacity of administrators mediates the relationship between FIS quality and organizational effectiveness, allowing for better resource allocation. Organizational transparency strengthens stakeholder trust and improves governance.
These results highlight the importance of investing in high-quality FIS, promoting their integration into decision-making processes, and improving transparency to maximize organizational effectiveness.
Keywords: Financial Information Systems (FIS), Organizational Effectiveness, Decision Making Capacity, Organizational Transparency, Structural Equation Modeling (SEM).
Classification JEL: H83, D83, I21, L25, M15
Paper type: Empirical Research
This article examines the mediating role of decision-making capacity and organizational transparency between the quality of financial information systems (FIS) and organizational effectiveness in Morocco, particularly within the Regional Academies of Education and Training (AREF). The objective is to understand how high-quality FIS and their integration into decision-making processes can improve organizational performance.
The methodology uses Structural Equation Modeling (SEM) to analyze complex relationships between observed and latent variables. A sample of 110 respondents from the AREF, collected through a questionnaire via Google Forms, represents various administrative functions.
The results show that the quality of FIS is positively correlated with organizational effectiveness, although this effect is modest. Accurate financial reports facilitate managerial decision-making. The integration of FIS into decision-making processes improves the responsiveness and flexibility of public administrations. The decision-making capacity of administrators mediates the relationship between FIS quality and organizational effectiveness, allowing for better resource allocation. Organizational transparency strengthens stakeholder trust and improves governance.
These results highlight the importance of investing in high-quality FIS, promoting their integration into decision-making processes, and improving transparency to maximize organizational effectiveness.
Keywords: Financial Information Systems (FIS), Organizational Effectiveness, Decision Making Capacity, Organizational Transparency, Structural Equation Modeling (SEM).
Classification JEL: H83, D83, I21, L25, M15
Paper type: Empirical Research
 
L’espace Atlantique, enjeux et défis pour une ambitieuse initiative Marocaine
No full textThis study analyzes the strategiesMorocco has adopted to enhanceitspresence in the Atlantic and effectively manage the associated challenges. By combininggeopolitical, economic, and security analyses, thismultidisciplinaryresearchaims to provide a nuancedunderstanding of the dynamics at play, shedding light on the Kingdom'sstrategic orientations in this region.Morocco, leveragingits unique geographical position at the intersection of Europe, Africa, and America, has long utilized the Atlantic as a central axis of itsforeignpolicy. Acting as a bridge between continents, Morocco has capitalized on this position to foster commercial, cultural, and diplomatic exchanges. In thiscontext, the Kingdom has developed an ambitious Atlantic strategyaimed at diversifyingits alliances, strengthening national security, and boostingeconomicdevelopment. Currentsecurity challenges, such as piracy, terrorism, and the impacts of climate change, makethis orientation even more important. Morocco stands out for itsability to adapt to the complexgeopoliticaldynamics of the Atlantic while building strategicpartnershipswithvarious international and regionalactors.
Keywords: Atlantic, foreignpolicy, security, geopolitics, Morocco.
JEL: F50
Paper type: Theoretical ResearchLa présente étude analyse les stratégies adoptées par le Maroc pour renforcer sa présence dans l’Atlantique et gérer efficacement les défis associés. En combinant des analyses géopolitiques, économiques et sécuritaires, cette recherche multidisciplinaire vise à offrir une compréhension nuancée des dynamiques à l'œuvre, mettant en lumière les orientations stratégiques du Royaume dans cette région. Le Maroc, fort de sa position géographique unique à l’intersection de l’Europe, de l’Afrique et de l’Amérique, exploite depuis longtemps l’Atlantique comme un axe central de sa politique étrangère. En tant que pont entre les continents, le Maroc a su tirer parti de cette situation pour favoriser les échanges commerciaux, culturels et diplomatiques. Dans cette perspective, le Royaume a développé une stratégie atlantique ambitieuse, visant à diversifier ses alliances, renforcer sa sécurité nationale, et stimuler son développement économique. Les défis sécuritaires actuels, tels que la piraterie, le terrorisme et les impacts du changement climatique, rendent cette orientation d’autant plus importante. Le Maroc se distingue par sa capacité à s’adapter aux dynamiques géopolitiques complexes de l’Atlantique, tout en bâtissant des partenariats stratégiques avec divers acteurs internationaux et régionaux.
Mots-clés : Atlantique, politique étrangère, sécurité, géopolitique, Maroc.
JEL : F50
Type du papier : Recherche Théoriqu
Determinants of resident’s satisfaction towards a city brand in the Moroccan context: a proposed model
No full textCet article examine la relation complexe entre les attributs de la marque de la ville et la satisfaction des résidents. En synthétisant les modèles existants et les recherches empiriques, l'étude identifie cinq dimensions clés influençant les perceptions des résidents : les activités, l'économie, les services publics, l'environnement et la socialisation. Ces attributs façonnent collectivement la satisfaction globale des résidents envers leur ville. Un nouveau modèle conceptuel est proposé, postulant que la performance d'une ville dans ces dimensions a un impact significatif sur la satisfaction des résidents. Ce modèle fournit un cadre pour comprendre l'interaction complexe entre les attributs de la ville et les expériences des résidents. L'article souligne l'importance de recherches empiriques supplémentaires pour valider le modèle proposé et explorer l'influence relative des différents attributs dans divers contextes urbains. En approfondissant notre compréhension de ces relations, les décideurs et les urbanistes peuvent élaborer des stratégies pour améliorer la satisfaction des résidents et favoriser des environnements urbains prospères.
Mots clés : Satisfaction des résidents, marque ville, modèle conceptuel, attributs de la marque de la ville.
JEL Classification : M31
Type du papier : Recherche théoriqueThis paper examines the intricate relationship between city brand attributes and resident satisfaction. By synthesizing existing models and empirical research, the study identifies five key dimensions influencing resident perceptions: activities, economy, public services, environment, and socialization. These attributes collectively shape residents' overall satisfaction with their city. A novel conceptual model is proposed, positing that a city's performance across these dimensions significantly impacts resident satisfaction. This model provides a framework for understanding the complex interplay between city attributes and resident experiences. The paper underscores the importance of further empirical research to validate the proposed model and explore the relative influence of different attributes across diverse urban contexts. By deepening our understanding of these relationships, policymakers and urban planners can develop strategies to enhance resident satisfaction and foster thriving city environments.
Keywords: Resident satisfaction, city branding, conceptual model, city brand attributes.
Classification JEL: M31
Paper type: Theoretical Researc
A systematic review of happiness at work and cultural dimensions
No full textThis systematic literature review aims to scrutinize the theoretical backgrounds of happiness at work by reviewing 226 articles related to the antecedents of workplace happiness. Also, drawing on insights from the extensive positive psychology literature and current conceptualization on happiness at work. The implications of happiness at work in Africa are discussed in terms of happiness-related concepts and look at how the Hofstede’s cultural dimensions explicate the strategic outcomes of happiness in the Moroccan context. Many researches (e.g. Feuvrier, 2014; Hayo, 2007; Schnebelen & Bruhn, 2018; Semedo et al., 2019) arguably examine happiness either at the sociodemographic level, or at the psychological level, but, indeed, an interaction between them would affect happiness at work. The aim of this literature review is to embark on new directions for empirical research regarding the subject.
Keywords: Happiness at work, Morocco, Well-being, person-environment fit, Hofstede, cultural dimensions.
JEL Classification: I31, M12
Paper type: Theoretical ResearchCette revue systématique vise à examiner les fondements théoriques du bonheur au travail en analysant 226 articles liés aux antécédents du bonheur au travail. Elle s'appuie également sur les perspectives de la littérature abondante en psychologie positive et sur les conceptualisations actuelles du bonheur au travail. Les implications du bonheur au travail en Afrique sont discutées en termes de concepts liés au bonheur, en mettant en lumière comment les dimensions culturelles de Hofstede expliquent les résultats stratégiques du bonheur dans le contexte marocain. De nombreuses recherches (e.g. Feuvrier, 2014; Hayo, 2007; Schnebelen & Bruhn, 2018; Semedo et al., 2019) examinent le bonheur soit au niveau sociodémographique, soit au niveau psychologique, mais une interaction entre ces deux niveaux pourrait en réalité influencer le bonheur au travail. L'objectif de cette revue de littérature est d'ouvrir de nouvelles pistes pour des recherches empiriques sur ce sujet.
Mots clés : Bonheur au Travail, Bien-être, Adéquation personne-environnement, Hofstede, dimensions culturelles.
JEL Classification : I31, M12
Type du papier : Recherche théoriqu
Analyse de l’efficacité économique et facteurs influençant les scores d’efficacité des femmes productrices de beurre de karité au Nord Bénin
No full textThe production of shea butter occupies an important place among the income-generating activities of rural women in the North of Benin. In order to alleviate the difficulties related to this noble activity and to increase the productivity of the women processors, many equipment have been introduced in the production process. In the first hand, these equipments contribute to agricultural mechanization of the shea sector and in its organization in the second hand. They are largely adopted by women process of 2KP (Kouande and Pehunco Kerou). This study aims to analyze the economic efficiency and the determinants of the efficiency scores of women shea butter producers in the 2KP of Northern Benin. For this reason, a sample of 200 women processors has been constituted and Cobb Douglas functional model has been used to analyze empirical data. The results have shown that the average scores of techniques and allocative efficiency achieved by processor women are 59% and 53% respectively. Also, the economic efficiency of processors shifts from one butter processing system to another. Thus, the modern system has an efficiency score of 58%, followed by the semi-modern system with an efficiency score of 51% and the traditional system with an efficiency score of 48%, showing that processor women are on average effective in the allocation of inputs and in their combination considering their market price. Moreover, among the determinants of the efficiency levels, there are processor women's experiences, their instruction level, their access to credit and to extinction services, etc., which positively influence the economic efficiency level, while the distance processor women run to have access to equipment (mill for example), affect them negatively. For this reason, it is necessary to consider giving or granting and modern processing equipment (mill, crusher, roaster, etc.) to women and strengthening their production capacity in order to improve their economic efficiency.
Keywords: economic efficiency of women, shea butter, agricultural mechanization, determinants, norther Benin.
Classification JEL : D61 Q13
Paper type : empirical ResearchLa production de beurre de karité occupe une place prépondérante parmi les activités génératrices de revenu des femmes rurales au Nord Bénin. Pour atténuer les difficultés liées à cette noble activité tout en améliorant la productivité de beurre de karité aux transformatrices, plusieurs équipements ont été introduits dans le système de production. Ces équipements contribuent d’une part, à la mécanisation de la filière karité, et d’autre part à son organisation. Les femmes transformatrices des 2KP (Kérou, Kouandé et Péhunco) ont largement adoptés lesdits équipements. L’objectif de cette étude est d’analyser l’efficacité économique et les facteurs influençant les scores d’efficacité des femmes productrices de beurre de karité dans les 2KP au Nord-Bénin. A cet effet, un échantillon aléatoire de 200 transformatrices a été constitué et le modèle fonctionnel de Cobb Douglass a été exploité pour analyser les données empiriques. Les résultats ont montré que les scores moyens d’efficacité technique et allocative atteints par les transformatrices sont respectivement de 59% et 53%. L’efficacité économique des transformatrices varie d’un système de production de beurre de karité à l’autre. Ainsi, le système moderne a un indice d’efficacité de 58%, suivi du système semi-moderne avec un indice d’efficacité de 51% et du système traditionnel avec un indice d’efficacité de 48%, révélant ainsi que les transformatrices sont moyennement efficaces dans l’allocation et la combinaison des inputs en tenant compte de leur prix du marché. Par ailleurs, parmi les déterminants des niveaux d’efficacité, on retrouve l’expérience des transformatrices, leur niveau d’éducation, leur accès au crédit et aux services de vulgarisation etc…, qui influencent positivement les niveaux d’efficacité économique, pendant que la distance que parcourent les femmes afin d’accéder aux équipements (moulin par exemple) a un impact négatif sur ladite activité. De ce fait, l’octroi ou la subvention et des équipements de transformation (moulin, broyeur, torréfacteur etc...) aux femmes transformatrices, et le renforcement de leur capacité de production doivent être envisagés afin d’améliorer leur efficacité économique.
Mots clés : efficacité économique des femmes, beurre de karité, mécanisation, déterminants, nord Bénin.
JEL Classification : D61 Q13
Type du papier : Recherche empirique  
Knowledge management practices and the competitiveness imperative: a polymorphous analysis in the age of the knowledge economy
No full textThis research paper examines knowledge management (KM) practices through a sector-based analysis, highlighting its decisive role in an economic landscape where knowledge is now the epicenter of value creation. This research work opens with a theoretical exploration of the concepts of knowledge economy and knowledge society, laying the conceptual foundations needed to understand the rise of KM as an essential strategic lever and imperative approach to ensuring competitiveness. Using a qualitative methodology and an approach based on content scraping and sectoral exploration, the article reveals that, despite notable variations across sectors, KM practices are converging towards a common goal of optimizing the strategic impact of knowledge to catalyze innovation, process efficiency and organizational resilience. This exploration also highlights the contextual adaptations of KM practices, highlighting how each sector adjusts its tools and practices to meet specific needs. In addition, it questions the current limits of these practices in light of the rapid pace of digital transformation.
This research highlights the practical and strategic implications of these knowledge management practices, demonstrating that, in a globalized environment marked by uncertainty and versatility, the ability to capture, structure and capitalize on knowledge is a key driver of competitiveness. The conclusions call for greater adoption of disruptive technologies, such as artificial intelligence, cloud computing and big data, to increase the effectiveness of KM systems. In conclusion, the article stresses the urgent need for further research in this field to anticipate the challenges of an ever-changing economy, where knowledge management transcends the status of a strategic option to become a vital imperative for the competitiveness and prosperity of organizations.
Key words: Knowledge management, Knowledge economy, Knowledge society, Organizational competitiveness, Disruptive and emerging technologies.
JEL Classification: M19
Paper type: Empirical ResearchThis research paper examines knowledge management (KM) practices through a sector-based analysis, highlighting its decisive role in an economic landscape where knowledge is now the epicenter of value creation. This research work opens with a theoretical exploration of the concepts of knowledge economy and knowledge society, laying the conceptual foundations needed to understand the rise of KM as an essential strategic lever and imperative approach to ensuring competitiveness. Using a qualitative methodology and an approach based on content scraping and sectoral exploration, the article reveals that, despite notable variations across sectors, KM practices are converging towards a common goal of optimizing the strategic impact of knowledge to catalyze innovation, process efficiency and organizational resilience. This exploration also highlights the contextual adaptations of KM practices, highlighting how each sector adjusts its tools and practices to meet specific needs. In addition, it questions the current limits of these practices in light of the rapid pace of digital transformation.
This research highlights the practical and strategic implications of these knowledge management practices, demonstrating that, in a globalized environment marked by uncertainty and versatility, the ability to capture, structure and capitalize on knowledge is a key driver of competitiveness. The conclusions call for greater adoption of disruptive technologies, such as artificial intelligence, cloud computing and big data, to increase the effectiveness of KM systems. In conclusion, the article stresses the urgent need for further research in this field to anticipate the challenges of an ever-changing economy, where knowledge management transcends the status of a strategic option to become a vital imperative for the competitiveness and prosperity of organizations.
Key words: Knowledge management, Knowledge economy, Knowledge society, Organizational competitiveness, Disruptive and emerging technologies.
JEL Classification: M19
Paper type: Empirical Researc
Economic and Environmental Implications of Solar Photovoltaic Pumping Systems in Agri-Water Management: A Case Study of Marrakesh Orchards
No full textThis study investigates the adoption of solar photovoltaic (PV) pumping systems in Moroccan orchards and its implications for groundwater sustainability and agricultural productivity in the context of escalating water scarcity due to climate change. This study focuses on examining the impact of solar PV systems on groundwater depletion, agricultural yields, environmental sustainability, and economic viability, particularly in a semi-arid region like Marrakesh. Adopting a qualitative case study design, the research involved 15 semi-structured interviews with orchard managers from small, medium, and large farms that have implemented solar pumping systems for over a year. The data analysis included thematic analysis, comparing the effects of solar-powered irrigation systems with traditional diesel-powered methods. The results reveal that while solar PV systems significantly reduce energy costs and greenhouse gas emissions, their impact on groundwater levels varies by farm size, with larger farms facing higher risks of over-extraction. Furthermore, the reliability of water supply provided by solar energy did not lead to noticeable improvements in crop yields, indicating that solar technology alone may not enhance agricultural productivity without improvements in irrigation efficiency. The study emphasizes the critical need for targeted policies and support mechanisms to ensure sustainable water management and agricultural practices in regions facing similar environmental challenges. Moreover, this research contributes to the broader discourse on renewable energy adoption in agriculture by providing empirical evidence on the operational impacts of solar PV systems on water resource management. The practical implications of this study are significant for the agri-sector, offering guidance on the potential and limitations of solar energy in sustaining agricultural productivity and groundwater resources.
Keywords : Solar Photovoltaic Pumping Systems, Groundwater Sustainability, Agri-Productivity, Renewable Energy, Moroccan Orchards.
JEL Classification : Q15, Q25, Q42, Q56
Paper type: Empirical research
This study investigates the adoption of solar photovoltaic (PV) pumping systems in Moroccan orchards and its implications for groundwater sustainability and agricultural productivity in the context of escalating water scarcity due to climate change. This study focuses on examining the impact of solar PV systems on groundwater depletion, agricultural yields, environmental sustainability, and economic viability, particularly in a semi-arid region like Marrakesh. Adopting a qualitative case study design, the research involved 15 semi-structured interviews with orchard managers from small, medium, and large farms that have implemented solar pumping systems for over a year. The data analysis included thematic analysis, comparing the effects of solar-powered irrigation systems with traditional diesel-powered methods. The results reveal that while solar PV systems significantly reduce energy costs and greenhouse gas emissions, their impact on groundwater levels varies by farm size, with larger farms facing higher risks of over-extraction. Furthermore, the reliability of water supply provided by solar energy did not lead to noticeable improvements in crop yields, indicating that solar technology alone may not enhance agricultural productivity without improvements in irrigation efficiency. The study emphasizes the critical need for targeted policies and support mechanisms to ensure sustainable water management and agricultural practices in regions facing similar environmental challenges. Moreover, this research contributes to the broader discourse on renewable energy adoption in agriculture by providing empirical evidence on the operational impacts of solar PV systems on water resource management. The practical implications of this study are significant for the agri-sector, offering guidance on the potential and limitations of solar energy in sustaining agricultural productivity and groundwater resources.
Keywords : Solar Photovoltaic Pumping Systems, Groundwater Sustainability, Agri-Productivity, Renewable Energy, Moroccan Orchards.
JEL Classification : Q15, Q25, Q42, Q56
Paper type: Empirical research
 
The Role of Brand Identification in Building Customer Relationships: A Case Study of French Banks
No full textThis article aims to improve the understanding of building customer relationship and examine the role of brand identification. From this perspective, the research studied the effect of the main customer relationships variables, satisfaction, trust, attachment, and brand identification on brand loyalty and its consequences. Thus, after a qualitative exploratory phase, an empirical study was carried out with a sample of bank customers (153 in the exploratory phase and 284 in the confirmatory phase), via an access panel. A structural equation analysis was then conducted. This study demonstrated that each of the variables has a positive effect on brand loyalty. However, the weight of brand identification is higher than that of the other variables. In addition, these variables positively affect brand loyalty, customer share-of-wallet, word-of-mouth, and loyalty intention. On the other hand, they do not affect resistance to counter-persuasion.
Keywords: Brand loyalty, Brand identification, Attitudinal consequences.
JEL Classification: M31
Paper type: Empirical ResearchCet article vise à améliorer la compréhension de la construction de la relation client et à examiner le rôle de l'identification à la marque. Dans cette perspective, la recherche a étudié l'effet des principales variables de la relation client, à savoir la satisfaction, la confiance, l'attachement et l'identification à la marque sur la fidélité à la marque et ses conséquences. Ainsi, après une phase exploratoire qualitative, une étude empirique a été réalisée auprès d'un échantillon de clients bancaires (153 en phase exploratoire et 284 en phase confirmatoire), via un access panel. Une analyse par équation structurelle a ensuite été menée. Cette étude a démontré que chacune des variables a un effet positif sur la fidélité à la marque. Cependant, le poids de l'identification à la marque est supérieur à celui des autres variables. De plus, ces variables ont des effets positifs sur la fidélité à la marque, la part de portefeuille client, le bouche-à-oreille et l'intention de fidélité. En revanche, elles n'ont aucun effet sur la résistance à la contre-persuasion.
Mots clés : Fidélité à la marque, Identification à la marque, Conséquences attitudinales.
Classification JEL : M31
Type du papier : Recherche empiriqu
Pratiques RSE et engagement des employés : Revue de littérature
No full textCorporate Social Responsibility (CSR) has become an important topic due to its major implications for practitioners in the corporate arena. The aim of this article is to provide a distinct historical perspective on the evolution of CSR as a conceptual paradigm by examining the most relevant factors that have shaped its understanding and definition, such as academic contributions and significant social and political events.
The evolution of the CSR concept over the years shows just how essential a strategy it is for ensuring an organization's overall, long-term performance. Indeed, the notion of CSR has gradually spread through a number of phases, each of which reflects a particular and specific approach to the concept.
Contrary to popular belief that CSR is a new paradigm, the idea of CSR as a practice is quite old, and has its roots in corporate practices dating back over a century, especially in North America, known as “corporate philanthropy”. However, the development of CSR as an academic concept is more recent, and finds its starting point in the work of Bowen (1953), considered to be the founding father of CSR. Based on stakeholder theory, social exchange theory and social identity theory, a conceptual framework was established in this study to assess employee engagement.
The objective of this work is to present a literature review on the impact of responsible practices on employee well-being, in order to successfully engage employees in their workplace and provide practical recommendations for professionals.
Keywords: Corporate social responsibility - employee engagement - stakeholders - well-being.
Classification JEL: M12 ; M14
Paper type : Theoretical ResearchLa responsabilité sociale des entreprises (RSE) est devenue un sujet important en raison de ses implications majeures pour les praticiens dans l'arène de l'entreprise. L'objectif de cet article est de fournir une perspective historique distincte sur l'évolution de la RSE en tant que paradigme conceptuel en examinant les facteurs les plus pertinents qui ont façonné sa compréhension et sa définition, tels que les contributions académiques et les événements sociaux et politiques significatifs.
L'évolution du concept RSE au fils des années, montre à quel point il s'agit d'une stratégie incontournable pour assurer la performance globale et pérenne de l'organisation. En effet, la notion de la RSE a connu une diffusion progressive en passant par de nombreuses phases où chacune retrace une approche particulière et spécifique de ce concept.
Contrairement à une idée reconnue qui stipule que le concept de la RSE soit un nouveau paradigme, l’idée de la RSE en tant que pratique est assez ancienne et trouve ses fondements dans des pratiques d’entreprises vieilles de plus d’un siècle, surtout en Amérique du nord, ces pratiques étaient connues sous le nom de « philanthropie entreprise ». Cependant, le développement de la RSE comme concept académique est plus récent et trouve son point de départ dans l’ouvrage de Bowen (1953) qui est considéré comme le père fondateur de la RSE
Sur la base de la théorie des parties prenantes, de la théorie de l'échange social et de la théorie de l'identité sociale, un cadre conceptuel a été établi dans cette étude pour évaluer l'engagement des employés (EE).
Ainsi, l'objectif principal de ce travail est de présenter une revue de littérature sur l'impact des pratiques responsables sur le bien-être des employés, afin de réussir leur engagement dans leur milieu de travail et de fournir des recommandations pratiques pour les professionnels.
Mots-clés : Responsabilité sociale des entreprises – engagement des employés- parties prenantes- bienêtre.
JEL Classification: M12 ; M14
Type du papier : Recherche Théoriqu