International Journal of Accounting, Finance, Auditing, Management and Economics
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Exploratory Study of the Resilience of Psychological Contracts: An Ethno-methodological Perspective
No full textThis study explores the dynamics of organizational resilience through the lens of psychological contracts, employing an ethnomethodological approach to uncover the micro-processes that underpin collective resilience. While extensive literature has examined resilience from the perspective of formal systems, strategic capabilities, and structural configurations, the role of intersubjective dynamics and sensemaking processes remains insufficiently addressed. Our research positions psychological contracts, not as static agreements but as dynamic, collectively constructed frameworks of meaning, as critical levers of resilience within organizational contexts.
Drawing on data from a Moroccan nonprofit organization, we conducted a qualitative, inductive study combining participant observation, preliminary informal interviews, and semi-structured interviews. The conversational analysis of this data revealed three key ethnomethodological processes: accountability, indexicality, and reflexivity, through which psychological contracts are constructed, negotiated, and reinforced. These processes enable organizational members to align their individual and collective interpretations of resilience, fostering a shared normative contract that enhances the organization’s capacity to adapt and thrive in the face of adversity.
Our findings demonstrate that resilience is not merely an organizational attribute but is deeply embedded in the lived experiences and interactions of members. The association’s resilience emerged from a strong sense of belonging, the personification of the organization, and the transmission of shared values and practices through mentoring. These mechanisms illustrate how psychological contracts can serve as active drivers of resilience, shaping organizational responses to crises.
This research contributes to both theory and practice by highlighting the importance of micro-level processes in resilience building and by offering managers concrete insights into how fostering resilient psychological contracts can strengthen organizational capacity. Future studies should further explore the variability of these processes across different organizational contexts and sectors.
Classification JEL: J24; O15
Paper type: Empirical ResearchThis study explores the dynamics of organizational resilience through the lens of psychological contracts, employing an ethnomethodological approach to uncover the micro-processes that underpin collective resilience. While extensive literature has examined resilience from the perspective of formal systems, strategic capabilities, and structural configurations, the role of intersubjective dynamics and sensemaking processes remains insufficiently addressed. Our research positions psychological contracts, not as static agreements but as dynamic, collectively constructed frameworks of meaning, as critical levers of resilience within organizational contexts.
Drawing on data from a Moroccan nonprofit organization, we conducted a qualitative, inductive study combining participant observation, preliminary informal interviews, and semi-structured interviews. The conversational analysis of this data revealed three key ethnomethodological processes: accountability, indexicality, and reflexivity, through which psychological contracts are constructed, negotiated, and reinforced. These processes enable organizational members to align their individual and collective interpretations of resilience, fostering a shared normative contract that enhances the organization’s capacity to adapt and thrive in the face of adversity.
Our findings demonstrate that resilience is not merely an organizational attribute but is deeply embedded in the lived experiences and interactions of members. The association’s resilience emerged from a strong sense of belonging, the personification of the organization, and the transmission of shared values and practices through mentoring. These mechanisms illustrate how psychological contracts can serve as active drivers of resilience, shaping organizational responses to crises.
This research contributes to both theory and practice by highlighting the importance of micro-level processes in resilience building and by offering managers concrete insights into how fostering resilient psychological contracts can strengthen organizational capacity. Future studies should further explore the variability of these processes across different organizational contexts and sectors.
Classification JEL: J24; O15
Paper type: Empirical Researc
Le coût et la dépense dans le système de santé marocain
No full textGiven that households are still the main source of health funding in Morocco, a number of measures are currently being taken to slow down the increase in health costs and expenditure in the national health system over the years. Morocco has seen a significant improvement in infant and maternal mortality rates, the development of the pharmaceutical industry and an improvement in the range of healthcare services on offer. To achieve this, reducing household spending on health means extending universal health coverage (UHC) to all social categories, as well as allocating a budget for human resources, infrastructure and equipment to the most disadvantaged areas and overcoming the major problem of territorial disparities.
The aim of our paper is to provide an analysis of health costs and expenditure in the Moroccan health system, both to identify a sound financing model and to guarantee the effectiveness and efficiency of the expenditure allocated.
However, in order to guarantee the viability and sustainability of the healthcare financing system, a coherent model needs to be put in place, taking into account the areas of care with the highest costs/expenditure. In this sense, the budgetary effort in favour of health has increased considerably over the years, but this is conditioned by other endogenous and exogenous factors. In this article, we examine the underlying factors and the evolution of health expenditures, as well as their distribution by type of care provision, with the aim of deepening the analysis from the supply-side perspective. We then address the concepts of efficiency and effectiveness in the optimization of health spending, with a focus on the most appropriate types of care. The comparative approach between the Moroccan healthcare system and those of other MENA countries proves to be crucial in identifying countries that achieve better resource allocation while taking into account each country's specific characteristics—particularly in terms of quality of life, chronic disease management, and infant mortality reduction. This article constitutes an empirical literature review based on data from national health accounts and health expenditure execution reports, with the objective of providing a comprehensive assessment of Morocco’s health policy.
Classification JEL: H51, I14, I18.
Paper type: Theoretical Research.Étant donné que les ménages demeurent le principal acteur de financement de la santé au Maroc, certaines mesures sont prises actuellement pour déceler l’évolution du coût et des dépenses de la santé dans le système national de santé à travers les années. Pour ce, la réduction des dépenses des ménages en santé implique une extension de la couverture sanitaire universelle (CSU) pour toutes les catégories sociales ainsi de consacrer un budget des ressources humaines, des infrastructures et des matériels aux zones les plus défavorisées et de pallier le problème majeur des disparités territoriales.
Notre papier a pour objectif de porter une analyse sur le coût et la dépense en santé dans le système de santé marocain, à la fois pour percevoir un modèle de financement solide et pour garantir l’efficacité et l’efficience des dépenses allouées. Toutefois, pour garantir la viabilité du système de financement de la santé et sa pérennité, il faut mettre en place un modèle cohérent en tenant compte des postes de soins ayant plus de coûts/dépenses. Dans ce sens, l’effort budgétaire en faveur de la santé a connu une augmentation considérable durant les années, mais ceci est conditionné par d’autres facteurs endogènes et exogènes. Dans cet article, nous examinons ces facteurs et l’évolution des dépenses ainsi que la répartition de celles-ci par prestation de soins en vue de pousser l’analyse du côté de l’offre. Ensuite, on a abordé la notion de l’efficacité et de l’efficience pour l’optimisation des dépenses et une concentration sur les soins les plus adaptés. Il s’avère que l’approche comparative entre les systèmes de santé du Maroc et des pays de la région MENA semble très cruciale pour identifier les pays qui assurent une meilleure allocation des ressources en respectant les spécificités de chaque pays notamment en termes de qualité de vie, la gestion des maladies chroniques, la réduction du taux de mortalité infantile… Cet article est une revue de littérature empirique basée sur les données des comptes nationaux de la santé et les notes d’exécution des dépenses effectives de santé pour une évaluation intégrale de la politique de la santé au Maroc.
JEL Classification : H51, I14, I18.
Type du papier : Recherche Théorique
La fiscalité et l’informel : Aperçu sur le social commerce au Maroc
No full textThe purpose of this paper is to focus on a developing phenomenon, little discussed in the literature, that of social commerce, social e-commerce or commerce via social networks, which has developed in recent times with the expansion of digital technology and the categorical change in consumer habits. The latter has acquired great appeal among many individuals, particularly young people and those in precarious situations. Although the latter has been addressed in a number of studies in the fields of digital marketing and consumer behavior, the fiscal aspect remains largely unexplored in the literature, particularly in developing contexts. This theoretical shortcoming is just as worrying as the accelerated growth of this new form of commercial exchange. This void is what inspired our reflexion, as we attempt to understand how these activities modify approaches to regulation and taxation. Our aim is therefore to highlight the latter, and its link with informality and taxation, through a narrative review. It emerges from this review that this type of trade is growing on the bangs of the formal economic circuit without being subject to tax obligations, due to a lack of control, and thanks to its great flexibility and low barriers to entry.The studies emphasize the urgent need to establish an appropriate regulatory framework for this apparent form of digital informality, underlining the importance of deploying innovative approaches based on artificial intelligence technologies to integrate and detect these activities.
Classification JEL: E26, H26, L81
Paper type: Theoretical ResearchL’objet de ce papier est de mettre le focus sur un phénomène en développement peu abordé dans la littérature, celui du social commerce, du social e-commerce ou encore du commerce via les réseaux sociaux qui s’est développé ces derniers temps avec l’expansion du numérique et le changement catégorique des habitudes de consommation. Ce dernier a acquis une grande attractivité auprès de plusieurs individus, en particulier les jeunes et les personnes en situation de précarité. Quoique ce dernier ait été traité dans plusieurs études dans les champs du marketing digital ou des études sur les comportements de consommation, l’aspect fiscal demeure en grande partie faiblement exploré dans la littérature, et notamment dans les contextes en développement. Cette insuffisance théorique est tout aussi inquiétante que la croissance accélérée de cette nouvelle forme d’échange commercial. Ce vide est ce qui a inspiré notre réflexion, en tentant de comprendre comment ces activités modifient les approches de régulation et d’imposition. L’objectif donc est de mettre en évidence ce dernier, et son lien avec l’informel et la fiscalité à travers une revue narrative. Il ressort de cette revue que ce type de commerce ne fait qu’augmenter en marge du circuit économique formel sans assujettissement aux obligations fiscales, faute de contrôle, et grâce à sa grande flexibilité et la faiblesse de ses barrières à l’entrée. Les études insistent sur l’urgence d’instaurer un cadre réglementaire approprié à cette forme d’informalité numérique en plein essor, soulignant l’importance de déployer des approches novatrices basées sur les technologies d’intelligence artificielle dans un but d’intégration et de détection de ces activités.
JEL Classification : E26, H26, L81,
Type du papier : Recherche Théoriqu
The role of digitalization in enhancing financial inclusion and performance in Moroccan MFIs
No full textWith digitalization reshaping the financial sector around the globe, MFIs now have a new opportunity, especially in emerging economies, to extend their services to more underserved populations. For this, the study investigates how digital platforms can be leveraged in Morocco to transform the microfinance sector. More specifically, this contribution investigates how digital platforms influence the profitability and financial inclusion of Moroccan microfinance institutions (MFIs). The main objective of the study is to investigate the direct impact that the adoption of digital platforms, their perceived benefits by the client, and the barriers that limit their effective use have on the profitability of Moroccan MFIs. To capture these insights, a survey was used and distributed among MFI clients and staff across urban, semi-urban, and rural areas in Morocco. Using Structural Equation Modeling (SEM), the survey was analyzed, and the results found evidence that digital platforms have a direct influence on Moroccan MFIs. Empirical evidence indicates that the use of digital platforms leads to improved financial inclusion, cost reductions, and more effective services. However, the barriers to using digital platforms, such as digital literacy, security concerns, and lack of access to the internet, have an adverse impact on the profitability and financial inclusion of these institutions. These challenges are particularly pressing in rural areas and must be addressed by the government for digital solutions to reach their full potential. These findings offer actionable insights for Moroccan MFIs and policymakers. By addressing the human and technological barriers to digital adoption, stakeholders can unlock greater financial access for marginalized communities and build more sustainable microfinance systems in Morocco.
JEL Classification: G00, G21, G51
Paper type: Empirical researc
LBO et restructuration : Quel impact sur l’emploi et les salariés ? Une analyse empirique dans le contexte marocain
No full textLeveraged Buyouts (LBOs) are financial transactions that profoundly alter the structure of target companies. While their impact on profitability and financial performance has been widely studied, their effects on employment and employees remain a subject of debate, particularly in the Moroccan context. This article presents an empirical analysis of the impact of LBOs on employment trends and wage bills within the affected firms. The study is based on a sample of 21 Moroccan companies that underwent an LBO between 2005 and 2022. Using a panel data econometric model estimated through a difference-in-differences regression method, we assess employment evolution in relation to payroll and sectoral average wages. The findings highlight the effects of LBOs on internal corporate restructuring and raise important questions regarding post-LBO employment stability.
JEL Classification: J24
Productivity Paper type: Empirical research.Les rachats à effet de levier (LBO) sont des opérations financières qui modifient en profondeur la structure des entreprises cibles. Si leur impact sur la rentabilité et la performance financière a été largement étudié, leurs effets sur l’emploi et les salariés demeurent un sujet de débat, en particulier dans le contexte marocain. Cet article propose une analyse empirique de l’impact des LBO sur l’évolution de l’emploi et de la masse salariale des entreprises concernées. L’étude repose sur un échantillon de 21 entreprises marocaines ayant réalisé un LBO entre 2005 et 2022.À l’aide d’un modèle économétrique en données de panel, estimé par la méthode de régression en différences en différences, nous estimons l’évolution des effectifs en fonction de la masse salariale et des salaires moyens sectoriels. Les résultats mettent en évidence les effets des LBO sur la restructuration interne des entreprises et soulèvent des questions sur la stabilité de l’emploi post-LBO.
Classification JEL : J24
Type de l’article : Recherche appliquée
Déterminants de la pauvreté multidimensionnelle : cas de l’union des Comores
No full textAnalyzing poverty is a tedious exercise. Today, studies have shown that poverty is a multidimensional phenomenon. It is therefore necessary to take into account several dimensions (monetary and non-monetary) in order to differentiate the poor from the non-poor. The objective of this research is to identify the factors that significantly explain the multidimensional deprivation index. To achieve this, we used data from the Harmonized Survey on Household Living Conditions (EHCVM) in Comoros in 2020. From this base, we selected the various dimensions likely to explain the level of household well-being in order to construct the multidimensional deprivation index using the fuzzy set method. This method enables us to model vague phenomena such as poverty. The index thus created is considered as the variable to be explained in quantile regression. The specificity of this method is that it provides a complete picture of the effects of the different explanatory variables on the values of the variable to be explained, i.e. the multidimensional poverty index. In this sense, quantile regression has enabled us to identify the factors that significantly explain multidimensional poverty in the Comoros. The results show that households living on the islands of Ndzouani or Ngazidja are less affected by multidimensional poverty than those living on the island of Mwali. In addition, households living in urban areas are also less affected than those living in rural areas. On the other hand, households headed by women are more affected by multidimensional poverty than those headed by men. It should also be noted that households headed by a head with no professional activity are more affected by multidimensional poverty in the Comoros.
Classification JEL: C31, D63
Paper type: Research paperL’analyse de la pauvreté est un exercice fastidieux. De nos jours, les études ont montré que la pauvreté est un phénomène multidimensionnel. Il est donc nécessaire de prendre en compte plusieurs dimensions (monétaire et non monétaire) afin de différencier les pauvres des non-pauvres. Cette recherche se fixe comme objectif d’identifier les facteurs qui expliquent significativement l’indice de privation multidimensionnelle. Pour y parvenir, nous avons utilisé les données de l’enquête Harmonisée sur les Conditions de Vie des Ménages (EHCVM) aux Comores en 2020. De cette base, nous avons sélectionné les différentes dimensions susceptibles d’expliquer le niveau du bien-être des ménages afin de fabriquer l’indice de privation multidimensionnelle en utilisant la méthode des ensembles flous. Cette méthode permet de modéliser des phénomènes vagues comme la pauvreté. L’indice ainsi crée est considérée comme variable à expliquer dans la régression quantile. La spécificité de cette méthode est qu’elle fournit une image complète des effets des différentes variables explicatives sur les valeurs de la variable à expliquer à savoir l’indice de pauvreté multidimensionnelle. Dans ce sens, la régression quantile nous a permis d’identifier les facteurs qui expliquent significativement la pauvreté multidimensionnelle aux Comores. Les résultats obtenus montrent que les ménages qui vivent dans l’île de Nzouani ou Ngazidja sont moins impactés par la pauvreté multidimensionnelle que ceux qui vivent dans l’île de Mwali. De plus, les ménages vivant dans le milieu urbain sont aussi moins touchés que ceux qui habitent dans le milieu rural. Par contre, les ménages dirigés par des femmes sont plus impactés par la pauvreté multidimensionnelle que ceux dirigés par les hommes. Il faut préciser aussi que les ménages dirigés par un chef n’ayant aucune activité professionnelle sont plus impactés par la pauvreté multidimensionnelle aux Comores.
JEL Classification : C31, D63
Type du papier : Recherche empiriqu
Transformation digitale : vers un renouveau des pratiques managériales au sein des entreprises
No full textNowadays, digitalization has become the norm for any company seeking to stay aligned with current workplace trends and adapt to new market demands in order to maintain strong competitiveness. In the literature, several studies have highlighted the structuring role of digital transformation in the evolution of organizations, particularly in the redefinition of management practices, work structures, and required skills. These studies emphasize the growing importance of digital technologies as catalysts for change, while underlining the need for organizational and cultural adaptation.
The objective of this study is to contribute to this reflection by examining how digital transformation influences the renewal of managerial practices within companies, while highlighting the human, technological, and organizational challenges involved. Anchored in an exploratory perspective, a quantitative methodology was adopted, based on a questionnaire survey conducted among 28 Moroccan companies operating in the trade and services sectors. The data analysis sheds light on the opportunities leveraged to integrate digital tools, as well as the main obstacles encountered during this transition. The findings reveal a progressive shift toward more collaborative and agile management, while also highlighting cultural, organizational, and financial constraints. This study offers practical recommendations to support Moroccan companies in their digital transformation, by strengthening their adaptability and competitiveness in a constantly evolving environment.
Classification JEL : M54, O33.
Paper type : Empirical ResearchÀ l’heure actuelle, le digital est devenu la norme pour toute entreprise qui désire être en phase avec les tendances de l’environnement de travail et s’adapter aux nouvelles exigences du marché pour assurer une forte compétitivité. Dans la littérature, plusieurs travaux ont mis en évidence le rôle structurant du digital dans l’évolution des organisations, en particulier dans la redéfinition des modes de management, des structures de travail et des compétences requises. Ces recherches ont souligné l’importance croissante des technologies numériques comme catalyseur de changement, tout en insistant sur la nécessité d’une adaptation organisationnelle et culturelle.
L’objectif de cette étude est de contribuer à cette réflexion en examinant la manière dont la transformation digitale influence le renouvellement des pratiques managériales au sein des entreprises marocaines, tout en mettant en évidence les enjeux humains, technologiques et organisationnels. Ancrée dans une perspective exploratoire, une méthodologie quantitative a été mobilisée, reposant sur une enquête par questionnaire menée auprès de 28 entreprises marocaines opérant dans les secteurs du commerce et des services. L’analyse des données recueillies permet de mettre en lumière les opportunités activées pour intégrer les outils digitaux, ainsi que les principaux freins rencontrés lors de cette transition. Les résultats révèlent une dynamique vers un management plus collaboratif et agile, tout en soulignant les contraintes d’ordre culturel, organisationnel et financier. Le présent travail propose des pistes concrètes pour accompagner les entreprises marocaines dans leur transformation digitale, en renforçant leur capacité d’adaptation et leur compétitivité dans un environnement en constante évolution.
JEL Classification : M54, O33.
Type du papier : Recherche empiriqu
De la compassion managériale à la reconnaissance organisationnelle : la justice perçue comme levier – Cas d'une association de Micro-Finance à Fès
No full textIn a rapidly evolving professional context characterized by a growing search for meaning, recognition, and fairness, this study explores the role of compassionate leadership in shaping organizational recognition dynamics. Drawing on contributions from positive psychology, recognition theories (Honneth, 2000; Brun & Dugas, 2005), and organizational justice theory (Colquitt, 2001), this research aims to understand how a leader’s compassionate posture can strengthen employees’ perceptions of fairness and, consequently, foster their recognition in the workplace.
The study adopts a qualitative methodology based on a single case study conducted within a microfinance association—a socially driven organization. An in-depth semi-structured interview was conducted with the Human Resources Director. The data were analyzed using a thematic approach (Paillé & Mucchielli, 2022), which brought to light three interrelated dimensions: managerial compassion, perceived interactional justice, and recognition—both symbolic and material—experienced by employees.
The results show that compassion expressed by leadership not only enhances interpersonal relationships but also helps create a fair and humane working environment, as perceived by employees. This relational climate acts as a powerful lever for recognition, reinforcing employees’ sense of belonging, appreciation, and engagement. In this sense, the compassionate posture of the leader goes beyond emotional sensitivity to become a driver of social performance and ethical governance.
This research highlights the relevance of reintroducing humanistic values into contemporary management practices, particularly within socially oriented organizations. It also opens avenues for future studies to further explore the strategic impact of compassion in human resource management.
Classification JEL : M41
Paper type : Empirical ResearchDans un contexte professionnel en mutation, marqué par la quête croissante de sens, de reconnaissance et de justice, cette étude s’intéresse au rôle que peut jouer le leadership compatissant dans les dynamiques de reconnaissance organisationnelle. En mobilisant les apports de la psychologie positive, des théories de la reconnaissance (Honneth, 2000 ; Brun & Dugas, 2005) et de la justice organisationnelle (Colquitt, 2001), cette recherche vise à comprendre comment la posture du leader peut renforcer le sentiment d’équité perçu par les collaborateurs et, ce faisant, favoriser leur reconnaissance au travail.
L’étude repose sur une méthodologie qualitative fondée sur une étude de cas unique, conduite au sein d’une association de Micro-Finance, une organisation à vocation sociale. Un entretien semi-directif approfondi a été réalisé avec la Directrice des Ressources Humaines. L’analyse des données, selon une approche thématique (Paillé & Mucchielli, 2022), a permis de faire émerger trois dimensions interreliées : la compassion managériale, la perception de justice interactionnelle et la reconnaissance – à la fois symbolique et matérielle – vécue par les salariés.
Les résultats révèlent que la compassion exprimée par la direction contribue non seulement à améliorer les relations interpersonnelles, mais aussi à instaurer un climat de travail équitable, perçu comme juste et humain par les employés. Ce climat relationnel agit comme un levier de reconnaissance, renforçant le sentiment d’appartenance, de valorisation et d’engagement des collaborateurs. En ce sens, la posture compatissante du leader dépasse le registre émotionnel pour s’inscrire dans une logique de performance sociale et de gouvernance éthique.
Cette recherche souligne la pertinence de réintroduire des valeurs humanistes dans le management contemporain, notamment dans les structures sociales, et ouvre des perspectives pour des travaux futurs visant à approfondir la portée stratégique de la compassion dans la gestion des ressources humaines.
JEL Classification : M41
Type du papier : Recherche empiriqu
Reasoning under Uncertainty: A Dual-Process Perspective on Decision-Making in the Digital Age
No full textIn increasingly complex and data-saturated organizational environments, understanding the cognitive mechanisms behind managerial decision-making has become a critical research issue. While classical models portray decision-makers as rational actors following linear, logic-based processes, behavioral research highlights the influence of cognitive biases and heuristics. This conceptual paper draws upon dual-process theory (Kahneman, Stanovich & West), which distinguishes between two cognitive systems: System 1, fast and intuitive, and System 2, slow and analytical. Building on a multidisciplinary literature review spanning cognitive psychology, behavioral decision-making, and management science, the paper explores how information uncertainty influences the activation of these reasoning styles. It further considers the growing presence of digital decision environments, such as Business Intelligence platforms and artificial intelligence systems, which seek to reduce uncertainty but may also shift cognitive dynamics. The article aims to provide a theoretical foundation for understanding how individuals adapt their reasoning under uncertainty, and to inform the future design of cognitively aligned decision support tools. It targets scholars in organizational behavior, cognitive decision theory, and information systems, offering a structured conceptual framework for advancing research and managerial insight. This is a theoretical contribution without original empirical data, but grounded in contemporary challenges facing decision-makers in technologically mediated contexts.
Classification JEL : D81 – M15
Paper type : Theoretical ResearchIn increasingly complex and data-saturated organizational environments, understanding the cognitive mechanisms behind managerial decision-making has become a critical research issue. While classical models portray decision-makers as rational actors following linear, logic-based processes, behavioral research highlights the influence of cognitive biases and heuristics. This conceptual paper draws upon dual-process theory (Kahneman, Stanovich & West), which distinguishes between two cognitive systems: System 1, fast and intuitive, and System 2, slow and analytical. Building on a multidisciplinary literature review spanning cognitive psychology, behavioral decision-making, and management science, the paper explores how information uncertainty influences the activation of these reasoning styles. It further considers the growing presence of digital decision environments, such as Business Intelligence platforms and artificial intelligence systems, which seek to reduce uncertainty but may also shift cognitive dynamics. The article aims to provide a theoretical foundation for understanding how individuals adapt their reasoning under uncertainty, and to inform the future design of cognitively aligned decision support tools. It targets scholars in organizational behavior, cognitive decision theory, and information systems, offering a structured conceptual framework for advancing research and managerial insight. This is a theoretical contribution without original empirical data, but grounded in contemporary challenges facing decision-makers in technologically mediated contexts.
Classification JEL : D81 – M15
Paper type : Theoretical Researc
Le contrôle de gestion et la gouvernance des collectivités territoriales : une analyse bibliométrique
No full textOver the past decades, local and regional authorities have found themselves facing several constraints related to decentralization, budget management, in particular control of expenses, improving performance and efficiency and strengthening transparency. In this context, the adoption of modern management control systems has become increasingly essential, with a view to establishing a culture of performance and strategic management aimed primarily at satisfying the expectations of citizens. This article examines the theoretical and empirical contributions of management control, more precisely in the context of local governance, through a bibliometric analysis in order to identify theoretical trends and gaps in management control and governance research, as well as a critical review of the literature to provide a critical perspective and suggest future research avenues.
The analysis reveals the increasing importance of management control practices, their impacts on transparency, efficiency and local performance management. The results of this article address the challenges related to the adoption of management control practices at the local level. They discuss the potential for additional comparative research between regions and underline the importance of consolidating a theoretical framework for management control and governance while taking into account local specificities. Thus, they highlight the gaps in terms of citizen participation, democratization of governance.
Classification JEL : M41, H83
Paper type : Theoretical ResearchAu cours des dernières décennies, les collectivités territoriales se retrouvent face à plusieurs contraintes liées à la décentralisation, à la gestion budgétaire, notamment la maîtrise des dépenses, à l’amélioration de la performance et de l’efficacité et au renforcement de la transparence. Dans ce contexte, l'adoption des systèmes de contrôle de gestion modernes est devenue de plus en plus essentielle, en vue d’instaurer une culture de performance et de gestion stratégique visant principalement à satisfaire les attentes des citoyens. Cet article examine les apports théoriques et empiriques du contrôle de gestion, plus précisément dans le contexte de la gouvernance locale, à travers une analyse bibliométrique afin d’identifier les tendances théoriques et les lacunes de la recherche en contrôle de gestion et gouvernance, ainsi qu’une revue critique de la littérature permettant de constituer une perspective critique et suggérer des pistes de recherches futures.
L'analyse révèle l'importance croissante des pratiques de contrôle de gestion, leurs impacts sur la transparence, l'efficacité et la gestion de la performance locale. Les résultats de cet article abordent les défis liés à l’adoption des pratiques de contrôle de gestion au niveau local. Ils discutent le potentiel de recherches comparatives supplémentaires entre régions et soulignent l’importance de la consolidation d’un cadre théorique du contrôle de gestion et gouvernance tout en tenant compte des spécificités locales. Ainsi, ils mettent en évidence les lacunes en matière de participation citoyenne, de démocratisation de la gouvernance.
JEL Classification : M41, H83
Type du papier : Recherche Théoriqu