International Journal of Accounting, Finance, Auditing, Management and Economics
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Les stratégies de commercialisation des produits de terroir agricole marocain : cas des dattes de la vallée de Draa
No full textThe objective of this article is to explain how producers and traders can maximize the value of Moroccan agricultural terroir products, such as dattes from the Drâa Valley, by adopting effective marketing strategies to better position them in markets and support sustainable development of terroirs based on social and solidarity economies. This analysis combines a quantitative study (survey administered to local actors: producers, cooperatives, traders, and distributors) with an empirical literature review, in order to identify the advantages and limitations of marketing strategies and propose practical recommendations.
The study highlights that Drâa Valley dattes have significant potential in both national and international markets, yet their commercialization is constrained by limited visibility, traditional distribution channels, and insufficient promotion and certification. The proposed recommendations focus on enhancing product quality through labels and certifications, modernizing distribution channels, developing digital marketing, and supporting local cooperative structures to ensure sustainable and responsible production.
JEL code: Q13, M31, O13, L31, R11
Paper type: Empirical ResearchL’objectif de cet article et est d’expliquer comment les producteurs et commerçant peuvent maximiser la valeur des produits de terroir agricole comme les dattes de la vallée de Drâa en adoptant des stratégies marketing efficaces afin de mieux les positionner sur les marchés et contribuer à un développement durable des terroirs basés sur des économies sociales et solidaires. Cette analyse combine une recherche quantitative (questionnaire administré à des acteurs locaux : 130 consommateurs, producteurs, coopératives, commerçants et distributeurs) et une revue de littérature empirique, afin d’identifier les avantages et les limites des stratégies Marketing et proposer des recommandations adaptées.
L’étude révèle que les dattes de la vallée de Drâa disposent d’un fort potentiel sur les marchés nationaux et internationaux ,mais que leur commercialisation reste limitée par un manque de visibilité, des circuits de distribution traditionnels et l’insuffisance de promotion et de certification, les recommandations proposées incluent la validation de la qualité par des labels et la certification ,la modernisation des circuits de distribution , le développement du marketing digital et l’appui aux structures collectives et coopératives locales pour garantir une production durable et responsable.
JEL code : Q13, M31, O13, L31, R11
Type du papier : Recherche empiriqu
Utilizing learning analytics to analyze and predict student academic performance
No full textThis study seeks to evaluate students' academic performance across various subjects, identify disparities in educational outcomes, and explore the individual, familial, institutional, and socio-economic factors that influence these performances. By doing so, it aims to provide a comprehensive understanding of the dynamics affecting student achievement. Data were gathered from the ELMOSSALA school within the provincial directorate of Meknes for the year 2024. The analysis involved examining exam results to evaluate students' mastery of fundamental skills in each subject area. Statistical tests were utilized to compare performance across different subjects. Additionally, multiple regression analysis was conducted to identify influential factors, and advanced data analysis techniques were employed to uncover predictive characteristics linked to academic success. Various machine learning algorithms were also assessed for their efficacy in predicting student performance. The results revealed notable variations in student performance across subject areas, with significant disparities observed between them. Key factors impacting academic performance included socio-economic status, the quality of teaching, and individual student characteristics. Furthermore, some machine learning algorithms demonstrated greater effectiveness than others in predicting learners' performance, highlighting the potential of these technologies in educational settings. While this study provides valuable insights, it is important to acknowledge certain limitations. The research is based on data from a single school, which may limit the generalizability of the findings to broader educational contexts. Additionally, the study focuses primarily on quantitative measures, potentially overlooking qualitative aspects that could further enrich the understanding of student performance.
Classification JEL : C80
Paper type : Empirical ResearchThis study seeks to evaluate students' academic performance across various subjects, identify disparities in educational outcomes, and explore the individual, familial, institutional, and socio-economic factors that influence these performances. By doing so, it aims to provide a comprehensive understanding of the dynamics affecting student achievement. Data were gathered from the ELMOSSALA school within the provincial directorate of Meknes for the year 2024. The analysis involved examining exam results to evaluate students' mastery of fundamental skills in each subject area. Statistical tests were utilized to compare performance across different subjects. Additionally, multiple regression analysis was conducted to identify influential factors, and advanced data analysis techniques were employed to uncover predictive characteristics linked to academic success. Various machine learning algorithms were also assessed for their efficacy in predicting student performance. The results revealed notable variations in student performance across subject areas, with significant disparities observed between them. Key factors impacting academic performance included socio-economic status, the quality of teaching, and individual student characteristics. Furthermore, some machine learning algorithms demonstrated greater effectiveness than others in predicting learners' performance, highlighting the potential of these technologies in educational settings. While this study provides valuable insights, it is important to acknowledge certain limitations. The research is based on data from a single school, which may limit the generalizability of the findings to broader educational contexts. Additionally, the study focuses primarily on quantitative measures, potentially overlooking qualitative aspects that could further enrich the understanding of student performance.
Classification JEL : C80
Paper type : Empirical Researc
L’intelligence artificielle comme catalyseur de transformation : Modélisation et optimisation de l’expérience client digital dans le e-commerce Marocain
No full textDigital transformation is reshaping the e-commerce landscape in Morocco, forcing companies to strategically rethink customer experience. This study presents a critical narrative review of recent literature (2018–2025) exploring the transformative contributions of artificial intelligence (AI) in modeling online customer journeys. Our approach was based on a systematic analysis of key scientific publications, including reference articles, meta-analyses, and existing systematic reviews on this emerging field.
The analytical framework developed deconstructs the relationship between AI and customer experience along several interrelated dimensions. The study first maps the theoretical applications of AI in customer experience optimization and evaluates the proposed conceptual framework to measure its impact on platform performance. It then reveals how the theoretical cultural characteristics of Moroccan consumers interact with intelligent interfaces, presenting unique design and adaptation challenges. Finally, the theoretical implementation model is tested using critical success factors documented in the emerging market literature.
The results of this critical synthesis show that strategically adopting AI in the customer journey can generate dual conceptual added value: operational through process optimization and transformational through the creation of hyper-personalized contextual experiences. This study makes a significant contribution to the theoretical corpus of digital transformation in emerging market companies and offers a comprehensive conceptual framework. Its academic significance opens new perspectives for the development of cultural adaptation models for the integration of artificial intelligence technologies in the Moroccan digital environment.
Classification JEL: M39
Paper type: Theoretical ResearchLa transformation digitale est en train de modifier de manière significative le domaine du commerce électronique (E-Commerce) au Maroc, obligeant les entreprises à réévaluer systématiquement l’expérience des consommateurs. Cette recherche propose une revue narrative critique de la littérature contemporaine (2018-2025) qui étudie les rôles transformateurs de l'intelligence artificielle (IA) dans la structuration des trajectoires des clients en ligne. Notre méthodologie reposait sur un examen systématique des principales publications scientifiques, comprenant des articles fondateurs, des méta-analyses et des revues systématiques existantes pertinentes à ce domaine en plein essor. Le cadre analytique conçu désagrège l'interaction entre l'IA et l'expérience du consommateur selon plusieurs dimensions interdépendantes. Dans un premier temps, l'étude définit les applications théoriques de l'IA pour améliorer l'expérience des consommateurs et évalue le cadre conceptuel proposé pour évaluer ses effets sur l'efficacité des plateformes. Par la suite, il dévoile la manière dont les caractéristiques culturelles théoriques des consommateurs marocains interagissent avec les interfaces intelligentes, révélant ainsi des défis particuliers en matière de conception et d'adaptation. En fin de compte, le modèle de mise en œuvre théorique est examiné à la lumière des facteurs de succès critiques décrits dans la littérature relative aux marchés émergents.
Les résultats de cette synthèse critique indiquent que l'adoption stratégique de l'IA dans le parcours du consommateur peut apporter une double valeur ajoutée conceptuelle : opérationnelle en affinant les processus et transformationnelle en facilitant des expériences contextuelles hyperpersonnalisées. Cette étude apporte une contribution substantielle à l'ensemble des connaissances théoriques concernant la transformation numérique des entreprises des marchés émergents et présente un cadre conceptuel complet. Son importance académique ouvre la voie à de nouvelles perspectives sur la formulation de modèles d'adaptation culturelle pour l'assimilation des technologies d’intelligence artificielle dans le paysage numérique marocain.
JEL Classification : M39
Type du papier : Recherche Théoriqu
Repenser la gouvernance universitaire : la qualité au service de la Responsabilité Sociétale des Universités
No full textThis paper analyzes the synergy between university governance, quality management, and university social responsibility, viewed as interdependent levers of sustainable performance and institutional legitimacy. Based on a systemic conceptual approach, it proposes a model integrating these three dimensions: governance as the strategic driver, quality management as the mechanism for continuous improvement, and USR as the ethical and societal purpose.
The study highlights a circular dynamic in which ethical and participatory governance enhances quality, quality reinforces social legitimacy, and USR, in turn, strengthens both institutional trust and organizational learning. Drawing on recent reforms and transformations in Moroccan higher education, the paper paves the way for an empirical case study assessing the practical implementation of this integrated model in the national context.
Classification JEL : I23, M12, M14
Paper type : Theoretical ResearchCet article analyse la synergie entre la gouvernance universitaire, le management de la qualité et la responsabilité sociétale des universités, considérées comme des leviers indissociables de performance durable et de légitimité institutionnelle. À partir d’une approche conceptuelle systémique, il propose un modèle intégrant ces trois dimensions : la gouvernance comme moteur stratégique, le management de la qualité comme vecteur d’amélioration continue, et la RSU comme finalité éthique et sociétale.
L’étude met en évidence une dynamique circulaire où la gouvernance éthique et participative renforce la qualité, laquelle consolide la légitimité sociétale et alimente, en retour, la responsabilité sociale et la confiance publique envers l’université. En s’appuyant sur les réformes et mutations récentes de l’enseignement supérieur marocain, l’article ouvre la voie à une étude de cas empirique visant à évaluer l’application concrète de ce modèle intégré dans le contexte national.
JEL Classification : I23, M12, M14
Type du papier : Recherche Théoriqu
Crowdfunding : Vers un nouveau mode de financement complémentaire au Maroc
No full textCrowdfunding is a new form of financing that enables project owners to raise funds directly from the general public via online platforms. Crowdfunding is experiencing rapid growth worldwide, fueled by difficulties in accessing traditional means of financing, the digital revolution and the rise of social networks. In Morocco, this mechanism is in its embryonic phase, with the emergence of new local platforms and the implementation of law n°15-18 in 2021. However, it seems to be adapting to the challenges linked to economic, social and human development, while creating new opportunities for the creation and development of projects. The aim of this research paper is to apprehend crowdfunding as a new source of complementary financing in Morocco, while adopting a qualified comprehensive exploratory approach. To this end, we conducted a traditional literature review and document analysis to provide an overview of crowdfunding in Morocco, while identifying its contributions and the main challenges to be overcome to ensure its development and greater compatibility with the Moroccan economic context.
JEL Classification: G23
Paper type: Theoretical researchLe crowdfunding, ou financement collaboratif, constitue une nouvelle modalité de financement permettant aux porteurs de projets de lever des fonds directement auprès du grand public à travers des plateformes en ligne. Littéralement appelé financement par la foule, ce mode de financement connaît une croissance mondiale rapide, favorisée par les difficultés d’accès aux moyens de financement traditionnels, la révolution numérique et l’essor des réseaux sociaux. Au Maroc, ce mécanisme est dans sa phase embryonnaire avec l'apparition de nouvelles plateformes locales et la mise en place de la loi n°15-18 en 2021. Cependant, il semble s’adapter aux défis liés au développement économique, social et humain tout en créant de nouvelles opportunités pour la création et le développement des projets. L’objectif de ce papier de recherche est d’appréhender le crowdfunding en tant qu’une nouvelle source de financement complémentaire au Maroc, tout en adoptant une démarche exploratoire qualifiée compréhensive. À cet égard, nous avons mené une revue traditionnelle de la littérature ainsi qu’une analyse documentaire afin d’offrir un aperçu global du crowdfunding au Maroc, en identifiant ses apports et ses principaux défis à surmonter pour assurer son développement et une meilleure compatibilité avec le contexte économique marocain.
Classification JEL : G23
Type de l’article : Recherche théoriqu
Digital Transformation and Employee Well-Being: Toward a Conceptual Framework in the Banking Sector
No full textThis article examines the impact of digital adoption on workplace well-being, focusing on the case of Moroccan banks. Based on a narrative literature review drawing from key theories in technology management and work psychology, a conceptual model is proposed to analyze the factors influencing digital adoption (such as attitude, social influence, facilitating conditions, and compatibility) as well as its direct effects on job characteristics, work environment, organizational climate, recognition, and organizational benevolence. These dimensions are considered essential sources of workplace well-being. The study aims to provide a comprehensive understanding of the organizational dynamics involved in the digitalization of work processes, while also laying the groundwork for future empirical research to test the proposed hypotheses. The expected outcomes are intended to guide managerial practices and human resource policies, helping to maximize the benefits of digital technologies without compromising employees' quality of life. Ultimately, this research seeks to fill an empirical gap regarding digital adoption in the Moroccan banking sector.
JEL Classification: M10, G20,
Paper type: Theoretical ResearchThis article examines the impact of digital adoption on workplace well-being, focusing on the case of Moroccan banks. Based on a narrative literature review drawing from key theories in technology management and work psychology, a conceptual model is proposed to analyze the factors influencing digital adoption (such as attitude, social influence, facilitating conditions, and compatibility) as well as its direct effects on job characteristics, work environment, organizational climate, recognition, and organizational benevolence. These dimensions are considered essential sources of workplace well-being. The study aims to provide a comprehensive understanding of the organizational dynamics involved in the digitalization of work processes, while also laying the groundwork for future empirical research to test the proposed hypotheses. The expected outcomes are intended to guide managerial practices and human resource policies, helping to maximize the benefits of digital technologies without compromising employees' quality of life. Ultimately, this research seeks to fill an empirical gap regarding digital adoption in the Moroccan banking sector.
JEL Classification: M10, G20,
Paper type: Theoretical Researc
Geofinance: A Systematic Review of the Literature
No full textThe term "geofinance" was first introduced by Charles Goldfinger in his book Geofinance: Understanding Financial Transformation in 1986, marking a turning point in the understanding of the interplay between finance and geopolitics. Geofinance, as a concept, has gradually taken shape in academic work, drawing particular attention for the way it links geopolitical forces with the behavior of global financial markets. In today’s deeply interconnected economy, events such as armed conflicts, economic sanctions, or prolonged political instability can unsettle investors and shift market dynamics in ways that are both immediate and far-reaching. For this review, we worked within the PRISMA 2020 framework, narrowing the scope to 45 studies, journal articles, book chapters, and conference proceedings, after the final screening stage. These works were examined not only for the theories they propose, but also for the empirical methods they rely on. The analysis brings forward recurring patterns, the most notable advances, and the blind spots that remain in the literature, offering several directions that future studies could take to close those gaps. It particularly emphasizes the diversity of theoretical perspectives and empirical strategies applied to assess the financial repercussions of geopolitical tensions. By drawing on a broad range of interdisciplinary studies, this review contributes to a deeper understanding of the mechanisms through which geopolitical shocks reverberate across financial systems. The findings underscore the growing importance of geofinance as a theoretical framework and analytical tool for understanding the impact of geopolitical dynamics on financial markets and highlight the need for further research to better grasp this complex relationship.
JEL Classification: G15
Paper type: Theoretical Research The term "geofinance" was first introduced by Charles Goldfinger in his book Geofinance: Understanding Financial Transformation in 1986, marking a turning point in the understanding of the interplay between finance and geopolitics. Geofinance, as a concept, has gradually taken shape in academic work, drawing particular attention for the way it links geopolitical forces with the behavior of global financial markets. In today’s deeply interconnected economy, events such as armed conflicts, economic sanctions, or prolonged political instability can unsettle investors and shift market dynamics in ways that are both immediate and far-reaching. For this review, we worked within the PRISMA 2020 framework, narrowing the scope to 45 studies, journal articles, book chapters, and conference proceedings, after the final screening stage. These works were examined not only for the theories they propose, but also for the empirical methods they rely on. The analysis brings forward recurring patterns, the most notable advances, and the blind spots that remain in the literature, offering several directions that future studies could take to close those gaps. It particularly emphasizes the diversity of theoretical perspectives and empirical strategies applied to assess the financial repercussions of geopolitical tensions. By drawing on a broad range of interdisciplinary studies, this review contributes to a deeper understanding of the mechanisms through which geopolitical shocks reverberate across financial systems. The findings underscore the growing importance of geofinance as a theoretical framework and analytical tool for understanding the impact of geopolitical dynamics on financial markets and highlight the need for further research to better grasp this complex relationship.
JEL Classification: G15
Paper type: Theoretical Research 
Financial Value through ESG Compliance: Unpacking the RegTech Advantage in the Finance Sector
No full textThis study explores the impact of Regulatory Technology (RegTech) adoption on ESG compliance and financial performance within financial institutions, in the context of growing regulatory demands for standardized sustainability reporting.
Using a panel dataset of 250 firms from 2018 to 2025, the research employs a difference-in-differences (DiD) approach and panel regression models to assess how digital compliance tools, such as AI-powered analytics and blockchain-based reporting systems, enhance regulatory adherence. The results show that RegTech adoption significantly improves ESG compliance efficiency, increases reporting transparency, and contributes to higher financial performance.
The findings also reveal that firm size moderates these outcomes, with larger institutions experiencing stronger benefits. The study offers actionable insights for financial institutions, policymakers, and RegTech providers seeking to support the sustainability transition through digital innovation and regulatory standardization.
Classification JEL: B41, G32, Q56, O33
Paper type: Empirical Research This study explores the impact of Regulatory Technology (RegTech) adoption on ESG compliance and financial performance within financial institutions, in the context of growing regulatory demands for standardized sustainability reporting.
Using a panel dataset of 250 firms from 2018 to 2025, the research employs a difference-in-differences (DiD) approach and panel regression models to assess how digital compliance tools, such as AI-powered analytics and blockchain-based reporting systems, enhance regulatory adherence. The results show that RegTech adoption significantly improves ESG compliance efficiency, increases reporting transparency, and contributes to higher financial performance.
The findings also reveal that firm size moderates these outcomes, with larger institutions experiencing stronger benefits. The study offers actionable insights for financial institutions, policymakers, and RegTech providers seeking to support the sustainability transition through digital innovation and regulatory standardization.
Classification JEL: B41, G32, Q56, O33
Paper type: Empirical Research  
Orientation Commerciale de la Marque et Marketing d’Influence : un Dilemme de Crédibilité Perçue par les Consommateurs Marocains
No full textInfluencer marketing has emerged as a key strategic communication tool for brands, enabling them to reach targeted audiences through partnerships with influencers capable of shaping purchasing behavior. However, this practice raises a significant credibility dilemma, especially in environments where consumers are increasingly critical of sponsored content. The main challenge lies in the tension between the brand’s commercial intent and consumers’ expectations for authenticity and trustworthiness. This dilemma becomes even more pronounced when partnerships appear misaligned or driven solely by financial incentives. This study draws on two main theoretical frameworks: source credibility theory, which highlights the importance of the perceived expertise and trustworthiness of the communicator, and congruence theory, which suggests that a perceived fit between the brand and the influencer enhances persuasive impact. A qualitative study was conducted with 25 Moroccan consumers to explore their perceptions of influencer credibility in a commercially oriented communication context. The findings reveal that perceived credibility is strongly influenced by the perceived congruence between the brand and the influencer, the transparency of the message, and the perceived balance between commercial intent and authenticity. These insights offer valuable reflections for brands aiming to build credible and sustainable influence strategies.
JEL codes: D83, D91 M31, M37.
Paper type: qualitative exploratory studyLe marketing d’influence s’impose aujourd’hui comme un levier stratégique de communication incontournable des marques. Il permet aux entreprises de toucher des audiences ciblées à travers des partenariats avec des influenceurs capables d’influencer les comportements d’achat. Toutefois, cette pratique soulève un véritable dilemme de crédibilité, particulièrement perceptible dans les environnements où les consommateurs deviennent de plus en plus exigeants face aux contenus sponsorisés. L’enjeu principal réside dans la tension entre les intentions commerciales de la marque et les attentes de crédibilité et de sincérité des consommateurs. Ce dilemme s’intensifie lorsque les partenariats manquent d’alignement ou semblent uniquement motivés par des intérêts financiers. L’analyse s’appuie sur deux cadres théoriques principaux : la théorie de la crédibilité de la source, qui met en avant l’importance de l’expertise et de la fiabilité perçue de l’émetteur, et la théorie de la congruence, qui postule qu’une correspondance perçue entre la marque et l’influenceur favorise la persuasion. Une étude qualitative a été menée auprès de 25 consommateurs marocains. Les résultats révèlent que la crédibilité perçue est fortement influencée par la congruence perçue entre la marque et l’influenceur, la transparence du message, ainsi que par la perception d’un équilibre entre intérêt commercial et sincérité. Ces résultats offrent des pistes de réflexion pour les marques en quête d’influence crédible et durable.
Classification JEL : D83, D91 M31, M37.
Type de papier : étude exploratoire qualitativ
L’apport du pilotage de la performance et du contrôle de gestion à la performance organisationnelle au sein du secteur public à la lumière des nouvelles dispositions législatives et réglementaires marocaines
No full textManagement control is emerging as a crucial tool for enhancing organizational performance in the public sector. This analytical theoretical study examines the influence of recent regulatory reforms—particularly Organic Law No. 130-13 on public finance and Decree No. 2-22-580—on the conceptual evolution of management control and performance management within public organizations in Morocco. The objective of this theoretical analysis is to assess how new legal requirements are redefining the conceptual frameworks of management control and theoretically influencing improvements in organizational performance. The main research questions focus on the theoretical impact of management control on governance, accountability, and its conceptual role in aligning performance with legal requirements. This research adopts an analytical theoretical approach based on a critical and systematic review of specialized literature. The methodology involves a comparative analysis of existing theoretical frameworks of management control in the public sector, contrasted with the new Moroccan regulatory provisions. The analysis draws upon legislative texts, conceptual frameworks developed in academic literature, and theoretical models of public performance. This theoretical analysis proposes a renewed conceptual framework for management control in the context of public sector reforms in Morocco. The study highlights the necessary theoretical developments to adapt management control tools to the new legal requirements and offers conceptual guidelines for optimizing the organizational performance of Moroccan public entities within this new regulatory framework.
JEL Classification: H83, H61, M41, M48, D73, O23
Type of paper: Theoretical research Le contrôle de gestion émerge comme un outil crucial pour accroître la performance organisationnelle dans le secteur public. Cette étude théorique analytique examine l'influence des récentes réformes réglementaires, notamment la loi Organique n° 130-13 sur les finances publiques et le Décret n° 2-22-580, sur l'évolution conceptuelle du contrôle de gestion et de la gestion de la performance au sein des organismes publics au Maroc. L'objectif de cette analyse théorique est d'évaluer comment les nouvelles exigences légales redéfinissent les cadres conceptuels du contrôle de gestion et influencent théoriquement l'amélioration de la performance organisationnelle. Les questions de recherche principales portent sur l'impact théorique du contrôle de gestion sur la gouvernance, la reddition de comptes, ainsi que sur son rôle conceptuel dans l'alignement de la performance avec les exigences légales. Cette recherche adopte une approche théorique analytique basée sur une revue critique et systématique de la littérature spécialisée. La méthodologie consiste en une analyse comparative des cadres théoriques existants du contrôle de gestion dans le secteur public, confrontés aux nouvelles dispositions réglementaires marocaines. L'analyse s'appuie sur l'examen des textes législatifs, des cadres conceptuels développés dans la littérature académique, et des modèles théoriques de performance publique. Cette analyse théorique permet de proposer un cadre conceptuel renouvelé du contrôle de gestion dans le contexte des réformes du secteur public marocain. L'étude met en lumière les évolutions théoriques nécessaires pour adapter les outils de contrôle de gestion aux nouvelles exigences légales et propose des orientations conceptuelles pour optimiser la performance organisationnelle des entités publiques marocaines dans ce nouveau contexte réglementaire.
Classification JEL : H83, H61, M41, M48, D73, O23
Type de l’article : Recherche théoriqu