International Journal of Accounting, Finance, Auditing, Management and Economics
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La pratique du télétravail à travers les décennies : une analyse bibliométrique de 1995 à 2025
No full textRemote work, once perceived as a secondary organizational arrangement, has established itself as an essential practice, driven by technological shifts and the global health crisis. This study offers a systematic bibliometric analysis of scientific research on the subject, covering the period from 1995 to 2025. Following a rigorous protocol based on the PRISMA method, we compiled a final corpus of 743 articles indexed in the Scopus database. The approach combines quantitative and qualitative analyses, examining the productivity of authors, institutions, and countries. The use of VOSviewer software allowed for the mapping of keyword co-occurrence networks and the identification of dominant thematic dynamics. This work highlights the managerial foundations of remote work, discusses performance and well-being issues, and identifies critical gaps, notably the underrepresentation of the African context in global literature.
JEL classification: J24, M12, J22, I31
Paper Type : Bibliometrics researchLe télétravail, autrefois perçu comme une modalité organisationnelle secondaire, s’est imposé comme une pratique incontournable, propulsée par les mutations technologiques et la crise sanitaire mondiale. Cette étude propose une analyse bibliométrique systématique de la recherche scientifique sur le sujet, couvrant la période de 1995 à 2025. À partir d'un protocole rigoureux basé sur la méthode PRISMA, nous avons constitué un corpus final de 743 articles indexés dans la base de données Scopus. L’approche combine des analyses quantitatives et qualitatives, examinant la productivité des auteurs, des institutions et des pays. L’utilisation du logiciel VOSviewer a permis de cartographier les réseaux de cooccurrence de mots-clés et d'identifier les dynamiques thématiques dominantes. Ce travail met en lumière l'ancrage managérial du télétravail, discute les enjeux de performance et de bien-être, et identifie des lacunes critiques, notamment la sous-représentation du contexte africain dans la littérature mondiale.
Classification JEL : J24, M12, J22, I31
Type du papier : Recherche bibliométriqu
Trading modes of cashew (Anacardium occidentale L.) by small producers in Central Benin
No full textThe cashew tree occupies an important place in the Beninese economy. In recent years, the sector has been facing several challenges, among which trading represents a significant concern. The objective of this study is to understand the determinants of the trading methods used by small cashew producers in central Benin. In this context, a semi-structured questionnaire was administered to 254 cashew farms, selected in two municipalities. The Multiple Correspondence Analysis (MCA) allowed for the characterization of sales methods using the FactoMineR and factoextra packages. The small-scale cashew producers based on various factors were categorized and the determinants of the choice of trading modes were identified using logistic regression method. The producers were grouped according to four trading modes : individual sale, group sale, warehouse sale and mixed sale. These modes were practiced respectively by 32%, 27%, 19%, and 22% of producers. Producers in the municipality of Savalou engage more in individual sales (54% compared to 46%) and sales at the store (SIPI) (53% compared to 47%). Individual sales were chosen based on the distance between the village and the nearest market, contact with extension services, the area cultivated with cashew trees, the number of cashew plantations, and the unit selling price of cashews. The choice of group sales was linked to variables such as wholesaler, sources of internal and external advice, access to credit, and education. The area cultivated with cashews, the unit selling price of cashews, and the semi-wholesaler variable were the determinants of sales to individual shops. The pursuit of a secondary activity, the need to purchase inputs, the need for construction, and the need to purchase equipment were the determinants of mixed sales. These results provided essential foundations for a better understanding of cashew trading in Central Benin, with a view to reorganizing the sector.
Classification JEL : Q13
Paper type: Empirical ResearchThe cashew tree occupies an important place in the Beninese economy. In recent years, the sector has been facing several challenges, among which trading represents a significant concern. The objective of this study is to understand the determinants of the trading methods used by small cashew producers in central Benin. In this context, a semi-structured questionnaire was administered to 254 cashew farms, selected in two municipalities. The Multiple Correspondence Analysis (MCA) allowed for the characterization of sales methods using the FactoMineR and factoextra packages. The small-scale cashew producers based on various factors were categorized and the determinants of the choice of trading modes were identified using logistic regression method. The producers were grouped according to four trading modes : individual sale, group sale, warehouse sale and mixed sale. These modes were practiced respectively by 32%, 27%, 19%, and 22% of producers. Producers in the municipality of Savalou engage more in individual sales (54% compared to 46%) and sales at the store (SIPI) (53% compared to 47%). Individual sales were chosen based on the distance between the village and the nearest market, contact with extension services, the area cultivated with cashew trees, the number of cashew plantations, and the unit selling price of cashews. The choice of group sales was linked to variables such as wholesaler, sources of internal and external advice, access to credit, and education. The area cultivated with cashews, the unit selling price of cashews, and the semi-wholesaler variable were the determinants of sales to individual shops. The pursuit of a secondary activity, the need to purchase inputs, the need for construction, and the need to purchase equipment were the determinants of mixed sales. These results provided essential foundations for a better understanding of cashew trading in Central Benin, with a view to reorganizing the sector.
Classification JEL : Q13
Paper type: Empirical Researc
La résilience des PME au Cameroun en temps de crises : une affaire d’agilité ou de bricolage managérial ?
No full textThis article analyses organisational resilience as an organisational outcome, explained by two complementary managerial mechanisms: organisational agility and managerial tinkering. The study is based on a quantitative survey of 272 Cameroonian SMEs located in Yaoundé and Douala, operating mainly in the service sector. The data were analysed using descriptive statistics, multiple correspondence analysis and logistic regression. The results show that organisational agility, through its dimensions of responsiveness, flexibility, differentiation and proximity, has a significant positive effect on the resilience of SMEs in times of crisis. Furthermore, organisational tinkering, based on the ingenious use and recombination of available resources, also contributes significantly to the development of resilience. These results highlight that, in environments characterised by scarce resources and strong institutional constraints, the resilience of SMEs relies less on formal capabilities than on adaptive and creative managerial practices. The article thus contributes to the strategic management literature by offering an integrated interpretation of resilience, rooted in dynamic capabilities, and by highlighting the joint role of agility and tinkering in African crisis contexts.
JEL Classification: M54
Type of the paper: Empirical ResearchCet article analyse la résilience organisationnelle comme un résultat organisationnel, expliqué par deux mécanismes managériaux complémentaires : l’agilité organisationnelle et le bricolage managérial. L’étude s’appuie sur une enquête quantitative menée auprès de 272 PME camerounaises implantées à Yaoundé et Douala, opérant majoritairement dans le secteur des services. Après épuration de la base de données, l’échantillon constitue de 258 PME a été analysé à l’aide de statistiques descriptives, d’analyses de correspondances multiples et de régression logistique binaire. Les résultats montrent que l’agilité organisationnelle, à travers ses dimensions de réactivité, de flexibilité, de différenciation et de proximité, exerce un effet positif significatif sur la résilience des PME en période de crise. Par ailleurs, le bricolage organisationnel, fondé sur l’utilisation ingénieuse et la recombinaison des ressources disponibles, contribue également de manière significative au développement de la résilience. Ces résultats mettent en évidence que, dans des environnements caractérisés par la rareté des ressources et de fortes contraintes institutionnelles, la résilience des PME repose moins sur des capacités formelles que sur des pratiques managériales adaptatives et créatives. L’article contribue ainsi à la littérature en management stratégique en proposant une lecture intégrée de la résilience, ancrée dans les capacités dynamiques, et en mettant en lumière le rôle conjoint de l’agilité et du bricolage dans les contextes africains de crise.
JEL Classification : M54
Type du papier : Recherche empiriqu
The impact of digital transformation on the efficiency of public-sector organizations: the case of the digitization of a public service in Morocco
No full textDigital transformation has played an important role in modernizing services provided to users thanks to its many advantages, particularly in terms of accessibility, transparency, and speed of processing. Public organizations invest more and more in the digitalizing their administrative processes to improve efficiency and performance, in line with the principles of New Public Management (NPM). This work aims to study the impact of digitalization on the efficiency of public organizations. First, a quantitative study examines the nature of the relationship between cases processed on a digital platform over a six-year period and average processing times. It will then be supplemented by analysis of the results of a satisfaction survey of over 1,100 users, to assess their perception of the services provided digitally. The study finds a significant negative relationship between the digitalization of administrative procedures and the reduction of processing times. It also enhances transparency and user confidence. However, the lack of digitalization training for human resources and the lack of IT resources limits the achievement of the objectives expected from digital transformation.
Classification JEL: H83, O38.
Paper type : Empirical ResearchDigital transformation has played an important role in modernizing services provided to users thanks to its many advantages, particularly in terms of accessibility, transparency, and speed of processing. Public organizations invest more and more in the digitalizing their administrative processes to improve efficiency and performance, in line with the principles of New Public Management (NPM). This work aims to study the impact of digitalization on the efficiency of public organizations. First, a quantitative study examines the nature of the relationship between cases processed on a digital platform over a six-year period and average processing times. It will then be supplemented by analysis of the results of a satisfaction survey of over 1,100 users, to assess their perception of the services provided digitally. The study finds a significant negative relationship between the digitalization of administrative procedures and the reduction of processing times. It also enhances transparency and user confidence. However, the lack of digitalization training for human resources and the lack of IT resources limits the achievement of the objectives expected from digital transformation.
Classification JEL: H83, O38.
Paper type : Empirical Researc
Du neuromanagement à la performance : une revue systématique des mécanismes motivationnels, relationnels et psychosociaux du leadership
No full textThis article reports a systematic review aimed at clarifying how “leadership”, examined through a neuromanagement lens, translates into organizational performance through motivational, relational/collective, and well-being mechanisms. Despite a substantial body of research, evidence remains conceptually fragmented: leadership–performance associations are widely documented, yet the transmission processes and boundary conditions—especially across cultures and contemporary work arrangements—are often addressed in a piecemeal manner.
Following PRISMA principles, a structured retrieval strategy was implemented in Scopus by combining four complementary sub-domains (neuroscience/cognition, leadership, motivation/well-being, and performance), complemented with foundational theoretical sources and a targeted set of highly cited, highly relevant, and recent articles. This process yielded an initial corpus of 3,943 documents, from which a thematic synthesis was developed.
Findings converge toward a multi-path explanatory architecture: (i) motivational levers (autonomy, meaningfulness, engagement), (ii) relational mechanisms (leader–member exchange quality, affective commitment), (iii) collective mechanisms (trust, psychological safety, coordination), and (iv) a sustainability channel centered on stress, burnout, and resilience resources. The article proposes an integrative conceptual model that distinguishes robust from contingent relationships and outlines a research agenda focused on multi-level empirical validation of the model.
JEL Classification : M41
Paper Type : Theoretical ResearchCet article propose une revue systématique visant à clarifier comment le « leadership », abordé dans une perspective de neuromanagement, se traduit en performance organisationnelle via des mécanismes motivationnels, relationnels/collectifs et de bien-être. Malgré une littérature abondante, les résultats demeurent dispersés : les recherches confirment l’existence d’associations leadership–performance, mais offrent des explications souvent partielles quant aux processus de transmission et aux conditions de validité, notamment selon les contextes culturels et les configurations contemporaines du travail.
Conformément aux principes PRISMA, une stratégie de repérage structurée a été menée sur Scopus en combinant quatre sous-domaines complémentaires (neurosciences/cognition, leadership, motivation/bien-être, performance), puis en intégrant des sources théoriques de référence et un sous-ensemble d’articles classés parmi les plus cités, les plus pertinents et les plus récents. Cette démarche a abouti à une base initiale de 3 943 documents, à partir de laquelle une synthèse thématique a été construite.
Les résultats mettent en évidence une architecture explicative multi-voies : (i) des leviers motivationnels (autonomie, signification, engagement), (ii) des mécanismes relationnels (qualité des échanges leader–membre, engagement affectif), (iii) des mécanismes collectifs (confiance, sécurité psychologique, coordination), et (iv) une dimension de soutenabilité centrée sur le stress, l’épuisement et les ressources de résilience. L’article formalise un modèle conceptuel intégrateur distinguant relations robustes et relations contingentes, et ouvre un agenda de recherche orienté vers la validation empirique multi-niveaux du modèle.
JEL Classification : M41
Type du papier : Recherche Théoriqu
L'influence des fluctuations des prix du pétrole sur la performance économique du Maroc : Analyse empirique avec le modèle VECM
No full textThis study analyses the impact of oil prices on Morocco's GDP. It uses an empirical approach based on a vector error correction model (VECM) incorporating five variables: GDP, oil prices, consumer prices, balance of payments, exports and imports, over a 32-year period from 1991 to 2022.
The results show that oil price fluctuations have a significant influence on Morocco's long-term economic performance. In particular, an increase in oil prices has a negative effect on GDP, highlighting the Moroccan economy's heavy dependence on energy imports.
Classification JEL : C22, E23, E31 , Q43, F43
Type du papier : Empirical researchLa présente étude analyse l’impact des prix du pétrole sur le PIB marocain. Elle s’appuie sur une approche empirique fondée sur un modèle vectoriel à correction d’erreur (VECM) intégrant cinq variables : le PIB, le prix du pétrole, les prix à la consommation, la balance des paiements, les exportations et les importations, sur une période de 32 ans allant de 1991 à 2022.
Les résultats obtenus montrent que les fluctuations des prix du pétrole exercent une influence significative sur les performances économiques à long terme du Maroc. En particulier, une hausse des prix du pétrole a un effet négatif sur le PIB, mettant en lumière la forte dépendance de l’économie marocaine aux importations d’énergie.
JEL Classification : C22, E23, E31, Q43, F43
Type du papier : Recherche empiriqu
The role of internal auditing in improving the operational performance of industrial companies
No full textThis research, conducted through a narrative review of the literature and based on a solid conceptual framework, explores the strategic role of internal auditing in improving the operational performance of industrial organizations, highlighting its evolution from a traditional assurance function to a strategic partner in value creation and organizational excellence. The narrative synthesis integrates theoretical and empirical contributions to develop a conceptual framework identifying the mechanisms through which internal auditing contributes to organizational performance.
The analysis conceptualizes operational performance as a multidimensional construct encompassing efficiency, quality, flexibility, innovation, and continuous improvement. Within this framework, internal auditing emerges as a key enabler through process optimization, risk management, and support for innovation. However, in the industrial sector, particularly in SMEs, its potential remains underutilized due to limited digital maturity, fragmented governance structures, and insufficient integration with management control systems.
The analysis highlights critical success factors such as management commitment, the maturity of the control and governance frameworks, and the adoption of digital tools. Conversely, challenges remain in terms of cross-functional collaboration, cultural resistance, and the partial deployment of data-driven audit techniques.
In light of these findings, the study proposes a strategic framework structured around four interdependent levers: strategic repositioning towards performance partnership, systemic alignment with risk and management control, digital enablement via analytics and AI, and cultural transformation fostering collaboration and learning. Internal audit is no longer just a control mechanism but a true catalyst for innovation, resilience, and sustainable industrial performance, opening up significant opportunities for academic research and professional practice.
Classification JEL: M42, M41, L25, L60.
Paper type: Theoretical ResearchThis research, conducted through a narrative review of the literature and based on a solid conceptual framework, explores the strategic role of internal auditing in improving the operational performance of industrial organizations, highlighting its evolution from a traditional assurance function to a strategic partner in value creation and organizational excellence. The narrative synthesis integrates theoretical and empirical contributions to develop a conceptual framework identifying the mechanisms through which internal auditing contributes to organizational performance.
The analysis conceptualizes operational performance as a multidimensional construct encompassing efficiency, quality, flexibility, innovation, and continuous improvement. Within this framework, internal auditing emerges as a key enabler through process optimization, risk management, and support for innovation. However, in the industrial sector, particularly in SMEs, its potential remains underutilized due to limited digital maturity, fragmented governance structures, and insufficient integration with management control systems.
The analysis highlights critical success factors such as management commitment, the maturity of the control and governance frameworks, and the adoption of digital tools. Conversely, challenges remain in terms of cross-functional collaboration, cultural resistance, and the partial deployment of data-driven audit techniques.
In light of these findings, the study proposes a strategic framework structured around four interdependent levers: strategic repositioning towards performance partnership, systemic alignment with risk and management control, digital enablement via analytics and AI, and cultural transformation fostering collaboration and learning. Internal audit is no longer just a control mechanism but a true catalyst for innovation, resilience, and sustainable industrial performance, opening up significant opportunities for academic research and professional practice.
Classification JEL: M42, M41, L25, L60.
Paper type: Theoretical Researc
La Dématérialisation des Procédures Fiscales au Maroc : Levier d’Optimisation Fiscale et de Modernisation du Contrôle
No full textThis article analyzes the impact of the digitalization of tax procedures in Morocco, as framed by the General Tax Code and finance laws. It demonstrates that this digital transformation operates as a dual-dimension strategic lever, reshaping the traditional balance between tax control and taxpayer guarantees.
The study, based on doctrinal research and a normative analysis of legislative texts, reveals that digitalization profoundly modernizes control. For the administration, it enables algorithmic targeting, automated data cross-referencing, and accelerated procedures (e.g., spot checks), thereby enhancing the efficiency and precision of audits.
Simultaneously, and this is the key contribution highlighted, it transforms into an instrument for legal tax optimization and security for the taxpayer. By structuring processes, it paves the way for new mechanisms such as the "right to error" and digital voluntary regularization, allowing for corrections without penalty. Furthermore, the requirement for compliant electronic accounting strengthens the probative value of documents and offers increased legal security during an audit.
Thus, digitalization moves beyond the sterile opposition between the Treasury's interest and the defense of rights. It contributes to building a more transparent, efficient, and balanced fiscal ecosystem, where the modernization of procedures encourages both voluntary compliance and optimized control.
JEL code : H26, H25, K34, O33
Paper type : Theoretical Research or Empirical ResearchCet article analyse l’impact de la dématérialisation des procédures fiscales au Maroc, encadrée par le Code Général des Impôts et les lois de finances. Il démontre que cette transformation numérique opère comme un levier stratégique à double dimension, recomposant l’équilibre traditionnel entre contrôle fiscal et garanties du contribuable.
L’étude, fondée sur une recherche doctrinale et une analyse normative des textes législatifs, révèle que la dématérialisation modernise en profondeur le contrôle. Pour l’administration, elle permet un ciblage algorithmique, un recoupement automatisé des données et des procédures accélérées (ex. : vérification ponctuelle), renforçant ainsi l’efficacité et la précision des vérifications.
Simultanément, et c’est l’apport principal mis en lumière, elle se mue en un instrument d’optimisation fiscale légale et de sécurisation pour le contribuable. En structurant les processus, elle ouvre la voie à de nouveaux mécanismes tels que le « droit à l’erreur » et la régularisation volontaire dématérialisée, permettant des rectifications sans pénalité. De plus, l’obligation de comptabilité électronique conforme renforce la valeur probante des documents et offre une sécurité juridique accrue lors d’un contrôle.
Ainsi, la dématérialisation dépasse l’opposition stérile entre l’intérêt du Trésor et la défense des droits. Elle participe à l’édification d’un écosystème fiscal plus transparent, efficient et équilibré, où la modernisation des procédures encourage à la fois une conformité volontaire et un contrôle optimisé.
JEL code : H26, H25, K34, O33
Type du papier : Recherche Théoriqu
Dépenses de transport, de communications et croissance économique au Mali de 1992 à 2020
No full textThe present study seeks to empirically assess the effect of transport and communication expenditures on economic growth in Mali over the period 1992–2020. The data related to the various variables used in the study were obtained from the World Bank and the Ministry of Economy and Finance (MEF). The estimation was carried out using the Autoregressive Distributed Lag (ARDL) model, complemented by stationarity and cointegration tests in order to highlight short- and long-term dynamics. The results show that there is a relationship between public spending on transport and communications and economic growth in Mali. In the short run, certain components of transport and communication infrastructure expenditures have a positive and significant effect on GDP, thereby fostering productivity and trade. However, in the long run, the overall effect of these expenditures appears mixed, reflecting shortcomings in planning, maintenance, and the efficiency of public resource allocation. Thus, this research highlights the structural role of investments in transport and communication infrastructure, while underlining the limitations related to their sustainability and their capacity to sustainably stimulate economic growth.
Classification JEL : H54, O47, C32, O55
Type de papier : Empirical ResearchLe présent travail cherche à évaluer empiriquement l’effet des dépenses de transport et de communications sur la croissance économique du Mali au cours de la période 1992-2020. Les données relatives aux différentes variables utilisées dans l’étude proviennent de la Banque mondiale et du ministère de l’Économie et des Finances (MEF). L’estimation est réalisée à l’aide du modèle Autoregressive Distributed Lag (ARDL), complété par des tests de stationnarité et de cointégration afin de mettre en évidence les dynamiques de court et de longs termes. Les résultats montrent qu’il existe une relation entre les dépenses publiques de transport et de communications et la croissance économique au Mali. À court terme, certaines composantes des dépenses de transport et d’infrastructures de communication exercent un effet positif et significatif sur le PIB, favorisant ainsi la productivité et les échanges. Toutefois, à long terme, l’effet global de ces dépenses apparaît contrasté, traduisant des insuffisances dans la planification, l’entretien et l’efficacité de l’allocation des ressources publiques. Ainsi, cette recherche met en évidence le rôle structurant des investissements dans les infrastructures de transport et de communication, tout en soulignant les limites liées à leur durabilité et à leur capacité à stimuler durablement la croissance économique.
Classification JEL : H54, O47, C32, O55
Type de papier : Recherche Empiriqu
L’intégration de la durabilité dans les mécanismes de gouvernance d’entreprise : Revue de Littérature Systématique
No full textOver recent decades, environmental and societal pressures have made sustainability more relevant than ever, affecting all economic activities. As a major actor in value creation, firms are particularly concerned by this evolution and increasingly integrate sustainability into their strategic priorities, alongside economic performance and shareholder value. Sustainability thus emerges as a point of convergence between the principles of sustainable development and the pursuit of overall performance, progressively becoming a key element of responsible governance policies, initiatives, and strategies.
This article aims to explore the integration of sustainability into corporate governance. To this end, it relies on a systematic literature review of 46 articles selected according to predefined inclusion and exclusion criteria. The methodological approach follows the PRISMA protocol and is based on a rigorous selection strategy using recognized academic databases, namely Scopus, Web of Science, and ScienceDirect. Descriptive and thematic analyses are employed to identify the main research trends and to highlight the emergence of a new governance model structured around sustainability principles, while taking into account stakeholder expectations and economic, social, and environmental challenges.
Classification JEL: G34, Q01, Q56, M14
Paper type: Theoretical ResearchAu cours des dernières décennies, les pressions environnementales et sociétales ont rendu la durabilité plus pertinente que jamais, touchant l’ensemble des activités économiques. En tant qu’acteur majeur de la création de valeur, l’entreprise est particulièrement concernée par cette évolution et intègre de plus en plus la durabilité au cœur de ses priorités stratégiques, au même titre que la performance économique et la valeur actionnariale. La durabilité apparaît ainsi comme un point de convergence entre les principes du développement durable et la recherche de performance globale, s’imposant progressivement comme un élément clé des politiques, initiatives et stratégies de gouvernance responsable.
Le présent article a pour objectif d’explorer l’intégration de la durabilité dans la gouvernance d’entreprise. À cette fin, il s’appuie sur une revue systématique de la littérature portant sur 46 articles sélectionnés selon des critères d’inclusion et d’exclusion prédéfinis. La démarche méthodologique suit le protocole PRISMA et repose sur une stratégie de sélection rigoureuse à partir de bases de données académiques reconnues, à savoir Scopus, Web of Science et ScienceDirect. L’analyse mobilise des approches descriptives et thématique afin d’identifier les principales tendances de recherche et de mettre en évidence l’émergence d’un nouveau modèle de gouvernance articulé autour des principes de durabilité, tout en tenant compte des attentes des parties prenantes et des enjeux économiques, sociaux et environnementaux.
JEL Classification : G34, Q01, Q56, M14
Type du papier : Recherche Théoriqu