International Journal of Accounting, Finance, Auditing, Management and Economics
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Optimisation de la performance financière des entreprises par l’IA : Revue de littérature
No full textThis study explores how AI optimizes the financial performance of companies in a turbulent economic environment. The objective is to identify the technologies and mechanisms within this technology that enhance competitiveness. The motivation stems from the necessity for organizations to adapt to technological changes and heightened expectations of efficiency. An integrative review cross-references academic and professional literature, including empirical studies and theoretical models such as Simon’s decision theory and sector reports. The approach incorporates multidisciplinary perspectives, including management, computer science, and economics.The main theoretical conclusions generated by this study are, on the one hand, that AI improves decision-making through big data analysis, with a measurable impact on productivity. Moreover, automation frees managers to focus on strategic tasks instead of repetitive ones, particularly in accounting and auditing. Additionally, integrated features—especially prediction—significantly reduce fraud and anticipate financial risks. On the other hand, debates arise between substantive AI, meaning human replacement, and complementary AI, i.e., collaboration between humans and machines.Furthermore, performance measurement and evaluation indicators distinguish between financial criteria and sustainable criteria, including environmental costs, highlighting the need for an integrated approach. However, some limitations of this theoretical article emerge, such as the neglect of applications to SMEs in favor of large companies, as well as under-researched algorithmic biases and ethical challenges, which lead to discrimination phenomena. Finally, there is insufficient documentation on the long-term organizational resilience effects of AI.Nevertheless, the current field reveals several limitations, for example, the overemphasis on technical aspects—specifically algorithms—at the expense of cultural issues related to resistance to change and the lack of differentiated sector-specific models, whether in banking, industry, etc. AI transforms financial performance through technological innovation, but its optimal deployment requires addressing theoretical gaps, namely resilience, ethics, and SMEs, as well as balancing economic efficiency with social responsibility.
JEL Classification: M21-P17-O36
Paper type: Theoretical Research Cette étude explore comment l’IA optimise la performance financière des entreprises dans un environnement économique turbulent. L’objectif est d’identifier les technologies et les mécanismes de cette technologie permettant d’améliorer la compétitivité. La motivation relève de la nécessité pour les organisations de s’adapter aux mutations technologiques et aux attentes accrues en efficacité. Une revue intégrative croise la littérature académique et professionnelle à savoir les études empiriques et les modèles théoriques comme la théorie de la décision de Simon et les rapports sectoriels. L’approche intègre des perspectives pluridisciplinaires à l’instar de la gestion, l’informatique et l’économie. Les principales conclusions théoriques générées à travers cette étude d’une part l’IA améliorent la prise de décision via l’analyse de données massives avec un impact mesurable sur la productivité. D’ailleurs l’automatisation permet aux gestionnaires de se libérer pour des missions stratégiques au lieu des tâches répétitives notamment en comptabilité et en audits. D’autant plus, grâce aux fonctionnalités intégrées et particulièrement la prédiction réduisent considérablement les fraudes et anticipent les risques financiers. D’autre part, la montée des débats entre IA substantive ou autrement dit le remplacement humain et l’IA complémentaire en d’autres termes, la collaboration de l’homme et la machine. En outre, les indicateurs de mesure et d’évaluation de la performance se distinguent entre les critères financiers et critères durables, soit les coûts environnementaux d’où la nécessité d’en poursuivre une logique intégrée. Cependant, certaines limites de cet article théorique surgissent concernant l’application aux PME négligées au profit des grandes entreprises ensuite que le biais algorithmiques et défis éthiques sont sous-étudiés engendrant le phénomène de discrimination et finalement les répercussions de la résilience organisationnelle au long terme de l’IA suite à sa mal documentation. Toutefois le champ actuel fait ressortir un certain nombre de limites par exemple la survalorisation des aspects techniques et plus précisément les algorithmes au détriment des enjeux culturels relatifs à la résistance au changement et le manque de modèles sectoriels différenciés que ça soit la banque, l’industrie…etc. L’IA transforme la performance financière via l’innovation technologique, mais son déploiement optimal exige de combler les lacunes théoriques à savoir la résilience, l’éthique et la petite et moyenne entreprise ainsi d’équilibrer conjointement l’efficacité économique et la responsabilité sociétale.
JEL Code : M21-P17-O36
Type du papier : article théoriqu
Les déterminants de l’intention d’utiliser le Crowdfunding chez les porteurs de projets au Maroc
No full textIn a context where access to financing is a major obstacle for many project developers, and given the limitations of traditional banking systems, which are often considered inaccessible, participatory financing appears to be a relevant lever or even an alternative solution, although it is still not widely used. The aim of our study is to identify the variables that influence the intention to use this mode of financing, by building a conceptual model integrating individual, contextual and perceptual factors. To this end, a survey was carried out among 184 project owners throughout Morocco. The data were collected via google form and analyzed using SmartPLS software, enabling us to test the validity and reliability of the measurement scales, giving credibility to our results, as well as testing the relationships between the different dimensions of the model. The results of our study reveal the significant effect of platform trust, cultural context, perceived usefulness of crowdfunding and level of financial education on intention to crowdfund. However, neither entrepreneurial experience nor perceived ease of use proved to be determinants. These findings suggest that decisions to adopt this type of financing are not based solely on technical skills, but are also strongly influenced by logics of trust, shared values and representation of the tool. Our study thus proposes a number of recommendations for players in the sector, with a view to fostering wider, more targeted adoption of crowdfunding in Morocco.
Classification JEL: G23
Paper type: Empirical ResearchDans un contexte où l’accès au financement constitue un frein majeur pour de nombreux porteurs de projets et face aux limites des dispositifs bancaires traditionnels, souvent jugés peu accessibles, le financement participatif apparaît comme un levier pertinent voire une solution alternative, bien qu’il soit encore peu mobilisé à grande échelle. L’objectif de notre étude est d’identifier les facteurs qui influencent l’intention d’utiliser ce mode de financement, en construisant un modèle conceptuel intégrant des facteurs individuels, contextuels et perceptuels. Pour ce faire, une enquête a été menée auprès de 184 porteurs de projets répartis sur l’ensemble du territoire Marocain. Les données ont été collectées via google form et ont été analysées à l’aide du logiciel SmartPLS, permettant de tester notamment la validité et la fiabilité des échelles de mesure, donnant une crédibilité à nos résultats, ainsi que tester les relations entre les différentes dimensions du modèle. Les résultats de notre étude révèlent l’effet significatif de la confiance envers les plateformes, du contexte culturel, de la perception de l’utilité du crowdfunding et du niveau d’éducation financière sur l’intention d’y recourir. Néanmoins, ni l’expérience entrepreneuriale ni la perception de la facilité d’utilisation ne se sont révélées déterminantes. Ces constats suggèrent que les décisions d’adoption de ce type de financement ne reposent pas uniquement sur des compétences techniques, mais sont aussi fortement influencées par des logiques de confiance, de valeurs partagées et de représentation de l’outil. Notre étude propose ainsi plusieurs recommandations à destination des acteurs du secteur, en vue de favoriser une adoption plus large et mieux ciblée du crowdfunding au Maroc.
JEL Classification : G23
Type du papier : Recherche empiriqu
L’Évolution des Smart Ports : Le Rôle de la Blockchain et de l’IoT dans la Logistique Maritime Moderne
No full textThe article examines how innovative technologies such as Blockchain and IoT are metamorphosing smart ports while improving maritime logistics. These advances are enhancing the efficiency, clarity and security of global supply chains, while addressing the challenges of international trade. Following a qualitative approach, the survey is based on innovative companies, in line with Eisenhardt's (1989) technique, in order to examine tangible impacts. We have selected seven innovative entities from the maritime sector, whose best practices and opportunities for technological integration are examined. It provides essential advice on how to maximize the benefits of these solutions, while identifying potential obstacles to their implementation. The findings underline the importance of enhanced cooperation and strategic leadership to take full advantage of the opportunities offered by Blockchain and IoT in the maritime domain.
JEL Classification : F13, N70, O14
Paprer type : Empirical researchL'article examine comment les technologies innovantes telles que la Blockchain et l'IdO métamorphosent les ports intelligents tout en améliorant la logistique maritime. Ces avancées renforcent l'efficacité, la clarté et la sécurité des chaînes d'approvisionnement mondiales, tout en relevant les défis du commerce international. Suivant une approche qualitative, l'enquête s'appuie sur des entreprises innovantes, conformément à la technique d'Eisenhardt (1989), afin d'examiner les impacts tangibles. Nous avons sélectionné sept entités innovantes du secteur maritime, dont l'étude examine les meilleures pratiques et les possibilités d'intégration technologique. Elle fournit des conseils essentiels sur la manière d'optimiser les avantages de ces solutions, tout en identifiant les obstacles potentiels à leur mise en œuvre. Les conclusions soulignent l'importance d'une coopération renforcée et d'un leadership stratégique pour tirer pleinement parti des opportunités offertes par la Blockchain et l'IdO dans le domaine maritime.
Classification JEL : F13, N70, O14
Type de l’article : Recherche empirique
La contribution de l’audit interne à la gestion des risques à l’échelle d’entreprise : revue de littérature
No full textThis article aims to analyze the forms of involvement of internal audit in enterprise risk management (ERM) systems, by identifying the organizational and institutional factors that influence its positioning. It proposes a conceptual framework to understand how internal audit can support risk governance while maintaining its independence.
The relevance of this study lies in the evolving expectations regarding governance, resilience, and transparency. Traditionally limited to control and compliance roles, internal audit is now increasingly engaged in the proactive identification and management of risks.
The article is based on an integrative literature review, combining theoretical, normative, and empirical sources published between 2000 and 2024, in both French and English. The literature was selected using keyword-based queries across recognized databases such as Scopus, Web of Science, Cairn, and Google Scholar. The analytical framework draws on key organizational theories, including agency theory, stakeholder theory, systems theory, psychosocial approaches, and risk theory.
The findings highlight tensions between assurance and consulting roles, as well as significant differences in audit involvement depending on governance maturity. A conceptual model is proposed to categorize the forms of internal audit involvement in ERM and assess their impact on performance, governance structures, and organizational legitimacy.
JEL Classification : M42, G32, D73, L29.
Type of paper: Theoretical ResearchCet article vise à analyser les formes d’implication de l’audit interne dans les dispositifs de gestion intégrée des risques (Enterprise Risk Management – ERM), en identifiant les facteurs organisationnels et institutionnels qui influencent ce positionnement. Il propose un cadre conceptuel permettant de comprendre comment l’audit interne peut contribuer à la gouvernance des risques tout en préservant son indépendance.
L’intérêt de cette étude repose sur l’évolution des attentes en matière de gouvernance, de résilience organisationnelle et de transparence. Alors que la fonction d’audit interne était historiquement cantonnée à un rôle de vérification, elle tend aujourd’hui à s’impliquer davantage dans l’identification et la gestion proactive des risques.
L’article mobilise une revue intégrative de la littérature, combinant des sources théoriques, normatives et empiriques publiées entre 2000 et 2024, en français et en anglais. La sélection s’appuie sur les bases Scopus, Web of Science, Cairn et Google Scholar, selon une stratégie de mots-clés ciblés. Le cadre d’analyse repose sur plusieurs théories issues des sciences de gestion : agence, parties prenantes, systèmes, psychosociale et théorie des risques.
Les résultats mettent en évidence des tensions entre les rôles d’assurance et de conseil, ainsi que des disparités selon le niveau de maturité des systèmes de gouvernance. Un cadre conceptuel est proposé afin de catégoriser les formes d’implication de l’audit interne dans l’ERM et d’en évaluer les effets sur la performance, la gouvernance et la légitimité organisationnelle.
Classification JEL : M42, G32, D73, L29.
Type de papier : Article théoriqu
Organizational Resilience and Crisis Management in Public Administration: Insights from Morocco’s Response to COVID-19, the Al-Haouz Earthquake and Floods under a New Public Governance Framework
No full textThis study explores the mechanisms of organizational resilience in public administration through the lens of three critical managerial dimensions: time, information and human resources. Anchored in the theoretical framework of New Public Governance (NPG), it investigates how these dimensions shaped the responses of Moroccan public organizations during three major crises: the COVID-19 pandemic, the Al-Haouz earthquake and nationwide floods.
Using a mixed-methods approach, the research combines insights from semi-structured interviews with senior public-sector officials and a quantitative analysis based on secondary crisis data. Findings from the qualitative phase reveal how the capacity to manage temporal dynamics, mobilize and protect human capital and navigate information flows were central to adaptive performance.
The study introduces a conceptual model — the “Resilience Triad” — illustrating how these three variables interact systemically to foster or hinder organizational resilience. Comparative analysis across crises demonstrates distinct patterns of success and failure depending on the alignment of time sensitivity, staff engagement and data reliability. This article contributes to both public management theory and crisis governance literature by emphasizing the interdependence of soft managerial capacities in turbulent environments. It also offers practical guidance to policymakers seeking to strengthen crisis preparedness and response mechanisms through human-centered and data-driven approaches.
Limitations and directions for future research are discussed, particularly the need for longitudinal and cross- country comparative studies.
JEL Code : C83, D73, D83, H12, H83
Paper type : Empirical ResearchThis study explores the mechanisms of organizational resilience in public administration through the lens of three critical managerial dimensions: time, information and human resources. Anchored in the theoretical framework of New Public Governance (NPG), it investigates how these dimensions shaped the responses of Moroccan public organizations during three major crises: the COVID-19 pandemic, the Al-Haouz earthquake and nationwide floods.
Using a mixed-methods approach, the research combines insights from semi-structured interviews with senior public-sector officials and a quantitative analysis based on secondary crisis data. Findings from the qualitative phase reveal how the capacity to manage temporal dynamics, mobilize and protect human capital and navigate information flows were central to adaptive performance.
The study introduces a conceptual model — the “Resilience Triad” — illustrating how these three variables interact systemically to foster or hinder organizational resilience. Comparative analysis across crises demonstrates distinct patterns of success and failure depending on the alignment of time sensitivity, staff engagement and data reliability. This article contributes to both public management theory and crisis governance literature by emphasizing the interdependence of soft managerial capacities in turbulent environments. It also offers practical guidance to policymakers seeking to strengthen crisis preparedness and response mechanisms through human-centered and data-driven approaches.
Limitations and directions for future research are discussed, particularly the need for longitudinal and cross- country comparative studies.
JEL Code : C83, D73, D83, H12, H83
Paper type : Empirical Researc
Modeling Logistics Efficiency in African Nations: Regression Evidence from the Logistics Performance Index
No full textThe present study explores the complex dynamics of logistics performance in 40 African nations, utilizing Multiple Linear Regression (MLR) to examine the effects of key parameters on the Logistics Performance Index (LPI). Specifically, we analyze the impact of competitively priced shipment arrangements, the efficiency of Customs clearance procedures, and the quality of trade and transportation-related infrastructure.
To address this objective, the study is structured as follows: we begin with a comprehensive literature review to identify and contextualize the most influential logistics performance determinants across developing regions. This is followed by a critical analysis of existing theoretical and empirical frameworks. We then proceed to an empirical investigation using MLR to assess the significance and strength of these factors within the African context.
Our findings highlight the pivotal role of infrastructure quality and Customs efficiency in shaping overall logistics performance, alongside the importance of accessible and competitively priced shipment services. These results offer actionable insights for policymakers aiming to strengthen logistics capabilities, enhance competitiveness, and support sustainable economic development across African nations.
In doing so, this study contributes both to academic literature and practical policymaking by offering data-driven recommendations grounded in robust econometric analysis.
Classification JEL: R40, L91, O55
Paper type: or Empirical ResearchThe present study explores the complex dynamics of logistics performance in 40 African nations, utilizing Multiple Linear Regression (MLR) to examine the effects of key parameters on the Logistics Performance Index (LPI). Specifically, we analyze the impact of competitively priced shipment arrangements, the efficiency of Customs clearance procedures, and the quality of trade and transportation-related infrastructure.
To address this objective, the study is structured as follows: we begin with a comprehensive literature review to identify and contextualize the most influential logistics performance determinants across developing regions. This is followed by a critical analysis of existing theoretical and empirical frameworks. We then proceed to an empirical investigation using MLR to assess the significance and strength of these factors within the African context.
Our findings highlight the pivotal role of infrastructure quality and Customs efficiency in shaping overall logistics performance, alongside the importance of accessible and competitively priced shipment services. These results offer actionable insights for policymakers aiming to strengthen logistics capabilities, enhance competitiveness, and support sustainable economic development across African nations.
In doing so, this study contributes both to academic literature and practical policymaking by offering data-driven recommendations grounded in robust econometric analysis.
Classification JEL: R40, L91, O55
Paper type: or Empirical Researc
The Impact of Seasoned Equity Offerings on Stock Prices of Financially Distressed Companies: Evidence from Moroccan Market
No full textThe present study investigates the impact of Seasoned Equity Offerings (SEOs) on stock prices, with a particular focus on financially distressed companies listed on the Casablanca Stock Exchange. Recognizing that SEOs can convey both positive and negative signals to the market, this research aims to explore how such operations are perceived when initiated by firms facing financial difficulties. Employing the Event Study Methodology, the analysis is conducted over an event window surrounding the SEO announcement dates in order to detect the presence of Abnormal Returns and evaluate how the market processes new information related to equity issuance. The sample includes six Moroccan listed companies that undertook SEOs during periods of financial distress. The empirical findings suggest that, in general, the announcement of an SEO by a distressed firm result in a negative reaction in stock prices, reflecting investors’ concerns about dilution effects and the firm’s financial instability. However, the analysis also shows that, in some cases, the market appears to reassess its initial reaction in the days following the announcement, especially when the SEO is associated with credible restructuring plans or financial recovery strategies. These results contribute to the broader literature on corporate finance and market efficiency by providing new evidence from an emerging market context. They offer useful insights for investors, policymakers, and corporate decision-makers, emphasizing the importance of timing, transparency, and signaling in the success of SEOs as a financing strategy for distressed firms.
Classification JEL : G14, G32, G33.
Paper type: Empirical ResearchThe present study investigates the impact of Seasoned Equity Offerings (SEOs) on stock prices, with a particular focus on financially distressed companies listed on the Casablanca Stock Exchange. Recognizing that SEOs can convey both positive and negative signals to the market, this research aims to explore how such operations are perceived when initiated by firms facing financial difficulties. Employing the Event Study Methodology, the analysis is conducted over an event window surrounding the SEO announcement dates in order to detect the presence of Abnormal Returns and evaluate how the market processes new information related to equity issuance. The sample includes six Moroccan listed companies that undertook SEOs during periods of financial distress. The empirical findings suggest that, in general, the announcement of an SEO by a distressed firm result in a negative reaction in stock prices, reflecting investors’ concerns about dilution effects and the firm’s financial instability. However, the analysis also shows that, in some cases, the market appears to reassess its initial reaction in the days following the announcement, especially when the SEO is associated with credible restructuring plans or financial recovery strategies. These results contribute to the broader literature on corporate finance and market efficiency by providing new evidence from an emerging market context. They offer useful insights for investors, policymakers, and corporate decision-makers, emphasizing the importance of timing, transparency, and signaling in the success of SEOs as a financing strategy for distressed firms.
Classification JEL : G14, G32, G33.
Paper type: Empirical Researc
Evolution and Reforms of the Moroccan Health System: A Critical Analysis in the Light of International Experiences
No full textMorocco, aware of the challenges posed by its organizational model, has undertaken to set up a system of universal medical coverage. The aim of this initiative is to guarantee the economic and social security of its citizens, ensure a decent standard of living and prevent the risks associated with illness, unemployment, old age, disability and poverty.
The implementation of this universal medical coverage scheme bears witness to Morocco's determination to promote access to healthcare, reduce inequalities and strengthen social security with a view to sustainable development. The system encompasses generalized medical coverage and family allowances, the introduction of a pension scheme for the working population, and the introduction of a job loss indemnity.
This article retraces the historical development of health insurance in Morocco since independence, and critically analyzes the evolution of the Moroccan health system in the light of economic theories and international experience, while taking stock of the progress made. It highlights the various stages involved in setting up the system, the challenges encountered and the outlook for the future
The article analyzes the multidisciplinary theoretical framework, integrating contributions from health economics, comparative public policy analysis and institutional approaches, although methodologically, this research adopts a mixed approach combining in-depth documentary analysis, exploitation of national and international statistical data, and structured comparison with reference health systems.
JEL Classification: I180
Paper type : Theoretical ResearchMorocco, aware of the challenges posed by its organizational model, has undertaken to set up a system of universal medical coverage. The aim of this initiative is to guarantee the economic and social security of its citizens, ensure a decent standard of living and prevent the risks associated with illness, unemployment, old age, disability and poverty.
The implementation of this universal medical coverage scheme bears witness to Morocco's determination to promote access to healthcare, reduce inequalities and strengthen social security with a view to sustainable development. The system encompasses generalized medical coverage and family allowances, the introduction of a pension scheme for the working population, and the introduction of a job loss indemnity.
This article retraces the historical development of health insurance in Morocco since independence, and critically analyzes the evolution of the Moroccan health system in the light of economic theories and international experience, while taking stock of the progress made. It highlights the various stages involved in setting up the system, the challenges encountered and the outlook for the future
The article analyzes the multidisciplinary theoretical framework, integrating contributions from health economics, comparative public policy analysis and institutional approaches, although methodologically, this research adopts a mixed approach combining in-depth documentary analysis, exploitation of national and international statistical data, and structured comparison with reference health systems.
JEL Classification: I180
Paper type : Theoretical Researc
Inclusion du genre en milieu professionnel : Dispositifs d’égalité et leviers managériaux
No full textThis article presents a structured narrative literature review on gender inclusion frameworks and their implementation through managerial tools in organizations. The objective is to understand how the principles of equality whether in terms of rights, opportunities, or treatment are translated into concrete human resource management practices aimed at fostering greater inclusion of women in the workplace. Drawing on a rich body of theoretical and empirical research, the study first identifies the foundations and limitations of these three key frameworks, frequently discussed in the literature on diversity policies and corporate social responsibility. It then focuses on reviewing and analyzing a variety of managerial mechanisms documented in recent studies, such as mentoring, continuous training, personal development coaching, women's networks, affinity group affiliation, and information and communication technologies (ICTs). While these tools differ in design and implementation, they share a common purpose: addressing structural and cultural imbalances that hinder women’s access, advancement, and recognition within organizations. The review highlights the diversity of contexts in which these practices are applied and emphasizes the importance of adopting a contextualized and systemic approach to inclusion. It also underlines the complementarity between different frameworks and encourages strategic alignment to achieve lasting impact. In this sense, the study aims to provide a comprehensive and practical framework for both researchers and practitioners, while also opening avenues for future research focused on assessing the real-world effects of these practices based on the specific organizational and cultural settings in which they are embedded.
Classification JEL : M14
Paper type : Theoretical ResearchCet article propose une revue narrative structurée de la littérature portant sur les dispositifs d’inclusion du genre et leur déclinaison en outils managériaux dans les organisations. L’objectif est de comprendre comment les principes d’égalité qu’il s’agisse de l’égalité des droits, de l’égalité des chances ou de l’égalité de traitement sont traduits concrètement dans les pratiques de gestion des ressources humaines, dans le but de favoriser une plus grande inclusion des femmes en milieu professionnel. En mobilisant un corpus riche de travaux théoriques et empiriques, cette étude identifie dans un premier temps les fondements et les limites de chacun de ces trois dispositifs, largement évoqués dans la littérature en lien avec les politiques de diversité et de responsabilité sociale. Dans un second temps, l’article s’attache à recenser et analyser plusieurs leviers managériaux documentés dans les recherches récentes, tels que le mentoring, la formation continue, le coaching de développement personnel, les réseaux de femmes, l’affiliation affinitaire ou encore les technologies de l’information et de la communication. Ces outils, bien qu’hétérogènes dans leur conception et leur mise en œuvre, partagent une visée commune : celle de corriger les déséquilibres structurels et culturels qui freinent l’accès, la progression et la reconnaissance des femmes dans les organisations. La revue met en lumière la diversité des contextes d’application et insiste sur l’importance d’une approche contextualisée et systémique de l’inclusion. Elle souligne également la complémentarité entre les différents dispositifs et invite à réfléchir à leur articulation stratégique pour produire des effets durables. En ce sens, cette étude vise à offrir un cadre de lecture mobilisable tant par les chercheurs que par les praticiens, et à ouvrir des perspectives de recherche sur l’évaluation des effets réels de ces pratiques en fonction des environnements organisationnels et culturels dans lesquels elles s’inscrivent.
Type de papier : Recherche Théorique
Classification JEL : M1
Capacité prédictive des technologies émergentes pour le contrôle de gestion de la construction : Une analyse bibliométrique
No full textThis research presents an in-depth thematic study on the influence of emerging technologies on management control through the predictive capacity deployed in the context of construction costs and deadlines. Using a rigorous bibliometric approach implemented on a set of 91 scientific articles listed in Scopus covering a period of 2016-2025, it offers a cartographic assessment of the evolution of this field of study and its dominant themes. The results show an overwhelming dominance (25.5% of the themes) of artificial intelligence and machine learning techniques focused on the prediction of cost overruns and deadline risks, while advanced meta-ensemble models, deep neural networks (LSTM) and neuro-fuzzy systems (ANFIS) outperform 85% in predicting the achievement of budgetary objectives, thus revolutionizing traditional budgetary practices. However, we observe an existential crisis: too much unity on the existing economic situation and no research on promising technologies such as advanced IoT, digital twins or blockchain, while AI/ML (31.9%) is mobilized at a rate of 25.5% of study/evaluation projects, compared to 17% for construction program management, 10.6% for risk management and 10.6% for value management or feature modeling, a serious imbalance that this study verifies in the light of research in project management, subject to field testing, even if the research is interdisciplinary and, above all, adapted to the specificities of construction project management. The study concludes on the need to broaden the scope of future technological research to, at equivalent quality, rebalance costs and deadlines in the development of necessarily integrated approaches in construction project management
Classification JEL : M41, M15, L74, O32, C45, C53
Paper type : Theoretical Research
Cette recherche présente une étude thématique approfondie portant sur l'influence des technologies émergentes sur le contrôle de gestion à travers la capacité prédictive déployée dans le cadre des coûts et des délais de construction. À l'aide d'une approche bibliométrique rigoureuse mise en œuvre sur un ensemble de 91 articles scientifiques répertoriés dans Scopus couvrant une période de 2016-2025, elle propose un bilan cartographique de l'évolution de ce champ d'études et de ses thèmes dominants. Les résultats montrent une domination écrasante (25,5% des thèmes) des techniques d'intelligence artificielle et d’apprentissage machine centrée sur la prévision des dépassements de coûts et des risques d’atteinte des délais, alors que les modèles avancés de méta-ensembles, de réseaux neuronaux profonds (LSTM) et de neuro-fuzzy systems (ANFIS) surpassent 85% de performance dans la prévision d’atteinte des objectifs budgétaires, révolutionnant ainsi les pratiques budgétaires traditionnelles. Néanmoins, nous observons une crise existentielle : trop d’unité sur l’existant économique et aucune recherche sur des technologies prometteuses comme l’IoT avancé, les jumeaux numériques ou la blockchain, alors que l’IA/ML (31.9%) se mobilise à raison de 25,5% des projets d’études/évaluations, contre 17% pour la gestion de programmes de construction, 10,6% pour la gestion des risques et 10,6% pour la gestion de la valeur ou feature modeling, un régrave déséquilibre que cette étude vérifie à l’aune de la recherche en gestion de projets, soumise à l’épreuve du terrain, même si la recherche est interdisciplinaire et, avant tout, adaptée aux spécificités de la gestion des projets de construction. L’étude conclut sur la nécessité d’élargir le champ des recherches technologiques futures pour, à qualité équivalente, rééquilibrer les coûts et les délais dans le développement d’approches forcément intégrées en gestion de projet de construction.
JEL Classification : M41, M15, L74, O32, C45, C53
Type de papier : Recherche Théoriqu