International Journal of Accounting, Finance, Auditing, Management and Economics
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Commerce extérieur au Maroc : état des lieux et revue de littérature
No full textNowadays, openness through trade proves to be a pillar of economic development for both emerging and advanced economies. Being an emerging economy, Morocco, for many years, has chosen economic liberalism focused on openness to international trade. The conclusion of multiple free trade agreements with strategic partners was the realization of this openness. (Souhaila CHOUGRANI & Kamal HASSANI, 2022).
The increase in Morocco's economic competitiveness at the international level essentially depends on the strengthening of its exportable supply. This involves the development of strategies adapted to the demands of the global market. In order to further assert its presence internationally and improve its economic performance, the implementation of an ambitious and coherent action plan is crucial. According to the 2025-2027 foreign trade roadmap, among the measures to consider, we can notably mention the following elements: improving and diversifying Moroccan exports, enhancing the added value of exported products, establishing industrial partnerships with foreign companies that export high added value products, improving logistical networks connecting Morocco to the rest of the world, optimizing the industrial policy adopted by the country, and finally, trying to locally produce high added value imported products. (External Trade Roadmap 2025-2027,2025). In our article, we aim to conduct a state of the art of the current situation of Morocco's exports as well as its imports of goods.
The main objective of our research is to further analyze the entire Moroccan exportable and importable supply concerning goods and products, knowing that trade exchanges in services have existed for a long time, however, for a preliminary work, our focus is oriented towards the trade exchanges of goods, as well as the strategy pursued by Morocco in this regard to improve its competitiveness and its position at the international level.
Classification JEL: F10.
Paper type: Theoretical Research.De nos jours, l'ouverture par le biais du commerce s’avère un pilier du développement économique pour les économies émergentes comme pour les économies avancées. Étant une économie émergente, le Maroc, depuis de nombreuses années, a fait le choix d’un libéralisme économique axé sur l’ouverture aux échanges internationaux. La conclusion de multiples accords de libre-échange avec les partenaires stratégiques, était la concrétisation de cette ouverture. (Souhaila CHOUGRANI & Kamal HASSANI, 2022).
L’accroissement de la compétitivité économique du Maroc au niveau international, dépend essentiellement du renforcement de l’offre exportable. Cela implique l’élaboration de stratégies adaptées aux exigences du marché mondial. Afin d’affirmer davantage sa présence à l’international et d’améliorer sa performance économique, la mise en place d’un plan d’action ambitieux et cohérent est cruciale. Selon la feuille de route du commerce extérieur 2025-2027, parmi les mesures à envisager, nous pouvons notamment citer les éléments suivants :l’amélioration et la diversification des exportations marocaines, l’amélioration de la valeur ajoutée des produits exportés, l’instauration des partenariats industriels avec des entreprises étrangères qui exportent des produits de forte valeur ajoutée, améliorer les réseaux logistiques reliant le Maroc au reste du monde, l’optimisation de la politique industrielle adoptée par le pays, et enfin essayer de produire localement les produits importés de forte valeur ajoutée. (Feuille de route du commerce extérieur 2025-2027, 2025).
Dans notre article, nous cherchons à procéder à un état de l’art de la situation actuelle des exportations ainsi que les importations des biens du Maroc. L’objectif principal de notre recherche est d’analyser davantage l’ensemble de l’offre exportable et importable marocaine en ce qui concerne les biens et les produits, sachant que les échanges commerciaux au niveau des services existent depuis longtemps, mais pour un premier travail, nos perspectives s’orientent vers les échanges commerciaux des biens, ainsi que la stratégie menée par le Maroc en ce sens pour améliorer sa compétitivité et sa position au niveau international.
JEL Classification : F10.
Type du papier : Recherche Théorique
L’émancipation au prisme du genre : analyse des courants féministes dans l’entrepreneuriat féminin
No full textThis article aims to critically examine the theoretical foundations of contemporary approaches to women's empowerment through entrepreneurship, drawing on key feminist perspectives. The objective is to develop an integrative analytical framework capable of capturing the diversity of women's entrepreneurial experiences within their situated social contexts, beyond normative and Western-centric interpretations.
The methodology is based on a critical, exploratory, and qualitative literature review. It relies on the analysis of theoretical and empirical studies drawn from recognized academic databases (Scopus, Web of Science, Cairn, JSTOR and ScienceDirect).
The findings highlight the plurality of feminist interpretations of empowerment: liberal feminism emphasizes formal equality but overlooks systemic inequalities; Marxist and socialist approaches underscore economic exploitation and the gendered division of labor; radical feminism challenges patriarchal structures; post-structuralist perspectives deconstruct dominant gender discourses; and intersectionality reveals the complexity of lived oppressions at the crossroads of multiple systems of domination.
The originality of this article lies in its critical articulation of these theoretical frameworks to better understand the differentiated mechanisms of women entrepreneurs’ agency, while accounting for the diversity of sociocultural contexts.
Classification JEL: L26
Paper type: Theoretical Research.Cet article vise à interroger les fondements théoriques des approches contemporaines de l’émancipation des femmes par l’entrepreneuriat, en mobilisant les principaux courants féministes. L’objectif est de construire un cadre analytique intégratif permettant de mieux comprendre la diversité des expériences entrepreneuriales féminines dans leurs contextes sociaux situés, au-delà des lectures normatives et occidentalo-centrées.
La méthodologie adoptée repose sur une revue de littérature critique, exploratoire et qualitative. Elle s’appuie sur l’analyse de travaux théoriques et empiriques issus de bases de données académiques reconnues (Scopus, Web of Science, Cairn, JSTOR et ScienceDirect).
Les résultats montrent que les courants féministes offrent des lectures contrastées de l’émancipation : le féminisme libéral privilégie l’égalité formelle mais ignore les inégalités structurelles ; les approches marxistes et socialistes insistent sur les dimensions économiques de la domination ; le féminisme radical met en lumière les logiques patriarcales ; les perspectives post-structuralistes déconstruisent les normes de genre dominantes ; enfin, l’intersectionnalité révèle la multiplicité des oppressions vécues.
L’originalité de cet article réside dans l’articulation critique de ces cadres théoriques pour mieux cerner les mécanismes différenciés d’agentivité des femmes entrepreneures, en tenant compte de la diversité des contextes socioculturels.
JEL Classification : L26
Type du papier : Recherche Théorique
Water Sustainability and Policy in the Moroccan Context: Challenges, Solutions, and Future Perspectives
No full textThis article addresses the theoretical challenges related to water sustainability in Morocco, adopting an approach based on the paradigms of Integrated Water Resources Management (IWRM). It highlights several paradoxes and structural limitations within the water management system, offering theoretical recommendations based on the literature that are tailored to the country's climatic, social, and institutional contexts. One key theoretical conclusion concerns the excessive appropriation of water resources by agriculture, which accounts for up to 95% of withdrawals in some regions, despite contributing modestly to the national economy (around 13% of GDP). This dependency exposes the country to increased vulnerability due to the declining water resources, revealing a structural imbalance in water management. The article also highlights a paradox in the Green Morocco Plan. The adoption of more efficient irrigation technologies, such as drip irrigation, which is 100% subsidized, has paradoxically led to an increase in total water consumption. This phenomenon, known as the Jevons paradox, arises from the combination of increased agricultural productivity and intensified water use, particularly for export-oriented crops. The theoretical analysis further reveals that, despite the modernization of the legal framework (Law 36-15) and the adoption of IWRM, the inefficacy of reforms is linked to institutional fragmentation, poor coordination among stakeholders, and inadequate regulatory enforcement. These institutional deficits hinder sustainable water management and contribute to issues such as overexploitation of groundwater. Finally, a significant social and economic dimension emerges from the analysis, as public policies appear to favor large commercial farms over small farmers and local communities, exacerbating social inequalities. The article concludes that to ensure water sustainability in Morocco, it is essential to rethink agricultural economic incentives, improve intersectoral governance, and ensure greater social equity in water access.
Classification JEL: Q5
Paper type: Theoretical ResearchThis article addresses the theoretical challenges related to water sustainability in Morocco, adopting an approach based on the paradigms of Integrated Water Resources Management (IWRM). It highlights several paradoxes and structural limitations within the water management system, offering theoretical recommendations based on the literature that are tailored to the country's climatic, social, and institutional contexts. One key theoretical conclusion concerns the excessive appropriation of water resources by agriculture, which accounts for up to 95% of withdrawals in some regions, despite contributing modestly to the national economy (around 13% of GDP). This dependency exposes the country to increased vulnerability due to the declining water resources, revealing a structural imbalance in water management. The article also highlights a paradox in the Green Morocco Plan. The adoption of more efficient irrigation technologies, such as drip irrigation, which is 100% subsidized, has paradoxically led to an increase in total water consumption. This phenomenon, known as the Jevons paradox, arises from the combination of increased agricultural productivity and intensified water use, particularly for export-oriented crops. The theoretical analysis further reveals that, despite the modernization of the legal framework (Law 36-15) and the adoption of IWRM, the inefficacy of reforms is linked to institutional fragmentation, poor coordination among stakeholders, and inadequate regulatory enforcement. These institutional deficits hinder sustainable water management and contribute to issues such as overexploitation of groundwater. Finally, a significant social and economic dimension emerges from the analysis, as public policies appear to favor large commercial farms over small farmers and local communities, exacerbating social inequalities. The article concludes that to ensure water sustainability in Morocco, it is essential to rethink agricultural economic incentives, improve intersectoral governance, and ensure greater social equity in water access.
Classification JEL: Q5
Paper type: Theoretical Researc
Rethinking Public Marketing in the Digital Era: A Case Study from Morocco
No full textThis article examines the implementation of a digital marketing strategy within a Moroccan public institution dedicated to promoting the artisanal sector. The main objective is to evaluate the impact of this initiative on organizational performance and stakeholder engagement. The study is based on an action research approach, in which one of the authors actively contributed to the design and deployment of the strategy. Data were collected through a strategic diagnostic analysis of the institution’s digital presence, combined with the monitoring of key performance indicators before and after implementation. The findings corroborate prior research (e.g., Kannan & Li, 2016; Rogers, 2003) highlighting the importance of targeted communication, segmentation, and innovation adoption in achieving successful digital transformation. Results show a substantial improvement in the institution’s digital visibility (+45% followers on social media), user experience (+100% average time spent on the website), and adoption of digital tools by stakeholders. These outcomes confirm the relevance of a well-structured digital strategy in enhancing transparency and efficiency in public service delivery. Nonetheless, the study highlights certain limitations, such as the absence of comparative benchmarking with similar institutions. The article concludes with practical recommendations to guide digital transformation in public organizations, emphasizing the need for continuous training and active involvement of internal stakeholders.
JEL Classification: M31, M38, O33.
Paper type: Empirical research.This article examines the implementation of a digital marketing strategy within a Moroccan public institution dedicated to promoting the artisanal sector. The main objective is to evaluate the impact of this initiative on organizational performance and stakeholder engagement. The study is based on an action research approach, in which one of the authors actively contributed to the design and deployment of the strategy. Data were collected through a strategic diagnostic analysis of the institution’s digital presence, combined with the monitoring of key performance indicators before and after implementation. The findings corroborate prior research (e.g., Kannan & Li, 2016; Rogers, 2003) highlighting the importance of targeted communication, segmentation, and innovation adoption in achieving successful digital transformation. Results show a substantial improvement in the institution’s digital visibility (+45% followers on social media), user experience (+100% average time spent on the website), and adoption of digital tools by stakeholders. These outcomes confirm the relevance of a well-structured digital strategy in enhancing transparency and efficiency in public service delivery. Nonetheless, the study highlights certain limitations, such as the absence of comparative benchmarking with similar institutions. The article concludes with practical recommendations to guide digital transformation in public organizations, emphasizing the need for continuous training and active involvement of internal stakeholders.
JEL Classification: M31, M38, O33.
Paper type: Empirical research
Justice fiscale et démocratie décisionnelle : Une histoire politique de la répartition du pouvoir fiscal au Maroc
No full textThis paper examines the distribution of powers in tax decision-making in Morocco, revealing a deep-rooted inequity embedded in the country's political history. From the Makhzen state, where the Sultan held a tax monopoly used as a tool of control, to the contemporary state, taxation has remained a domain dominated by the executive and the monarchical institution, marginalizing Parliament and countervailing powers. The colonial period rationalized the system not to make it fairer, but to serve economic exploitation, thereby deepening inequalities. After independence, despite the appearance of modernization, tax decision-making remained concentrated in the hands of the monarchy and influenced by international financial institutions, while economic elites, such as the CGEM, have exerted growing pressure. This system, marked by a democratic deficit and lack of transparency, contradicts the official discourse on tax justice. To address this, it is essential to strengthen parliamentary autonomy, ensure genuine representation, and transform taxation into a lever for redistribution and democratic legitimacy.
Classification JEL : D72, H20, N45, P16
Paper type : Theoretical ResearchCet article examine la répartition des pouvoirs dans la décision fiscale au Maroc, révélant une inquiétude profonde ancrée dans l’histoire politique du pays. Depuis l’État du Makhzen, où le sultan détenait un monopole fiscal utilisé comme instrument de contrôle, jusqu’à l’État contemporain, la fiscalité est restée un domaine dominé par le pouvoir exécutif et l’institution monarchique, marginalisant le Parlement et les contre-pouvoirs. La période coloniale a rationalisé le système non pas pour le rendre plus juste, mais pour servir l’exploitation économique, creusant ainsi les inégalités. Après l’indépendance, malgré une apparence de modernisation, la décision fiscale est restée concentrée entre les mains de la monarchie et influencée par les institutions financières internationales, tandis que les élites économiques, comme la CGEM, exercent une pression croissante sur les réformes. Ce système, marqué par un déficit démocratique et un manque de transparence, dément le discours officiel sur la justice fiscale. Pour y remédier, il est essentiel de renforcer l’autonomie du Parlement, d’assurer une véritable représentativité et de faire de la fiscalité un levier de redistribution et de légitimité démocratique.
JEL Classification : D72, H20, N45, P16
Type du papier : Recherche Théoriqu
Reinventing the Resilience of Moroccan Artisan Supply Chains: An Inductive and Contextual Approach to Social Resilience
No full textTraditional views of supply chain resilience often focus on how systems absorb shocks and return to stability. However, these models rarely reflect the lived experiences of actors in informal and resource-constrained settings. This study explores how Moroccan artisans practice resilience, not merely as adaptation, but as a form of active resistance to economic exclusion and marginalization.
Drawing on 25 in-depth interviews and an inductive, qualitative approach, the research uncovers strategies rooted in intuitive knowledge, community ties, and cultural identity. Artisans rely on mutual aid, informal learning, and moral commitments rather than formal risk management tools. These practices form a unique mode of “resilience-as-resistance,” where survival is linked to preserving heritage, asserting dignity, and challenging dominant market structures.
The study offers a contextual rethinking of resilience by highlighting the importance of social networks, tacit knowledge, and local agency. Rather than viewing resilience as a return to equilibrium, it emerges here as an ongoing negotiation shaped by everyday practices. This research invites a broader conversation on how resilience can be understood and supported in informal economies, particularly where tradition and solidarity form the backbone of survival.
Classification JEL : O17, M11, Z10
Paper type : Empirical ResearchTraditional views of supply chain resilience often focus on how systems absorb shocks and return to stability. However, these models rarely reflect the lived experiences of actors in informal and resource-constrained settings. This study explores how Moroccan artisans practice resilience, not merely as adaptation, but as a form of active resistance to economic exclusion and marginalization.
Drawing on 25 in-depth interviews and an inductive, qualitative approach, the research uncovers strategies rooted in intuitive knowledge, community ties, and cultural identity. Artisans rely on mutual aid, informal learning, and moral commitments rather than formal risk management tools. These practices form a unique mode of “resilience-as-resistance,” where survival is linked to preserving heritage, asserting dignity, and challenging dominant market structures.
The study offers a contextual rethinking of resilience by highlighting the importance of social networks, tacit knowledge, and local agency. Rather than viewing resilience as a return to equilibrium, it emerges here as an ongoing negotiation shaped by everyday practices. This research invites a broader conversation on how resilience can be understood and supported in informal economies, particularly where tradition and solidarity form the backbone of survival.
Classification JEL : O17, M11, Z10
Paper type : Empirical Researc
Systèmes d’Information et ancrage organisationnel : Analyse des facteurs techniques et structurels de réussite
No full textIn an increasingly digitalized supply chain environment, information systems (IS) are emerging as strategic drivers of operational performance. This study develops an explanatory model that integrates both technical dimensions of IS (information quality, system quality, service quality) and organizational conditions that facilitate adoption (managerial support, user training, participation), in order to assess their impact on perceived logistics performance. The analysis is based on survey data collected from 279 respondents across 67 Moroccan pharmaceutical distribution firms, using structural equation modeling (PLS-SEM). Findings confirm the mediating role of IS quality and highlight the importance of an integrated approach combining technical robustness and organizational alignment. The study offers theoretical insights and managerial recommendations for optimizing IS in high-stakes logistics environments.
Classification JEL : M15, L65, M11, L86
Paper type: Empirical ResearchDans un contexte de digitalisation croissante des chaînes logistiques, les systèmes d’information (SI) apparaissent comme des leviers stratégiques de performance opérationnelle. Cette étude propose un modèle explicatif intégrant les dimensions techniques des SI (qualité de l'information, du système, et du service) ainsi que les conditions organisationnelles favorisant leur appropriation (soutien managérial, formation, participation des utilisateurs), afin d’évaluer leur impact sur la performance logistique perçue. L’analyse repose sur une enquête conduite auprès de 279 répondants issus de 67 établissements pharmaceutiques marocains, analysée par modélisation en équations structurelles (PLS-SEM). Les résultats valident l’effet médiateur de la qualité du SI et confirment l’importance d’une approche intégrée combinant robustesse technique et ancrage organisationnel. L’étude propose des implications théoriques et managériales pour l’optimisation des SI en environnement logistique critique.
JEL Classification : M15, L65, M11, L86
Type du papier : Recherche Empiriqu
Les Indications Géographiques au Maroc : Défis de mise en œuvre et perspectives pour la valorisation des produits locaux
No full textGeographical Indications (GIs), as distinctive signs of origin and quality, are increasingly recognized as key instruments for differentiating agri-food products in both national and international markets. Beyond their commercial value, GIs contribute to the promotion of local resources, the preservation of traditional know-how, and the revitalization of rural areas. In Morocco, this labeling system is gradually being positioned as a strategic tool to enhance the competitiveness of terroir products. However, despite institutional efforts initiated nearly two decades ago, the effective implementation of GIs still faces several obstacles.
This article examines the main challenges hindering the development of GIs in Morocco, including limited material and human resources, strong competition from standardized products, insufficient product differentiation, and a general lack of awareness and appropriation of the GI concept by local actors, including consumers. Drawing on a comparative analysis of international experiences and the specificities of the Moroccan context, the study highlights institutional, economic, and socio-cultural barriers that limit the impact of GI schemes.
Furthermore, the paper proposes concrete avenues to strengthen the effectiveness of GI strategy in Morocco. It emphasizes the need for stronger local governance, better training for producers, improved market access, and greater synergy between agricultural, territorial, and trade policies. The ultimate goal is to foster the sustainable valorization of local products and to position GIs as a powerful driver of inclusive rural development.
JEL Classification: Q13, M31, O13
Paper type: Theoretical Research.Les signes distinctifs d'origine et de qualité, en particulier les Indications Géographiques (IG), constituent aujourd’hui un levier essentiel pour la différenciation des produits agroalimentaires, aussi bien sur les marchés nationaux qu'internationaux. Au-delà de leur fonction commerciale, les IG contribuent à la valorisation des ressources locales, à la reconnaissance des savoir-faire traditionnels et à la dynamisation des territoires ruraux. Au Maroc, ce dispositif est de plus en plus perçu comme un outil stratégique pour renforcer la compétitivité des produits du terroir. Cependant, malgré les efforts institutionnels engagés depuis près de deux décennies, la mise en œuvre effective des IG reste confrontée à de nombreuses limites.
Cet article s’intéresse aux principaux défis qui entravent le développement des IG au Maroc, notamment la rareté des ressources matérielles et humaines, la concurrence des produits standardisés, l’insuffisante différenciation des produits labellisés, ainsi qu’un manque de sensibilisation et d’appropriation du concept par les acteurs locaux, y compris les consommateurs. En mobilisant une analyse croisée entre les expériences internationales et le contexte marocain, cette recherche met en lumière les freins institutionnels, économiques et socioculturels qui pèsent sur le processus de labellisation.
L’étude propose également des pistes d’action concrètes pour renforcer l'efficacité de la stratégie IG au Maroc, en insistant sur l’importance de la gouvernance locale, de la formation des producteurs, du soutien à la commercialisation, ainsi que d’une meilleure articulation entre les politiques agricoles, territoriales et commerciales. L’objectif est de favoriser une valorisation durable des produits locaux et de faire des IG un véritable outil de développement rural inclusif.
JEL Classification : Q13, M31, O13
Type du papier : Recherche Théoriqu
Analyse des différenciations du traitement fiscal des produits financiers participatifs et conventionnels
No full textThe influence of taxation on financing decisions has been argued in several studies. Islamic finance, which emerged in 1975 with institutions such as the Dubai Islamic Bank, is now practiced in more than 131 countries and presents new financing opportunities. However, in Morocco, participatory finance, an alternative to conventional finance, which is presumed to be based on Islamic principles, faces major challenges, particularly in terms of the tax framework. Its optimal development is therefore hampered by an imperfect regulatory framework and an unfavorable tax regime, which makes these products less attractive than conventional products, particularly because of their high cost. To analyze these failures, our article will be devoted to a comparison between the tax framework of conventional products and that of participatory products following a methodological approach based on a narrative literature review. From this comparative analysis, it emerges that, despite recent legislative efforts, the Moroccan tax framework for participatory products remains imperfect, resulting in a higher cost for the latter and hindering their optimal development compared to conventional finance.
Classification JEL : G20, G21, H2
Paper type : Theoretical ResearchL’influence de la fiscalité sur la prise des décisions de financement a été argumentée dans plusieurs études et travaux. La finance islamique, émergée en 1975 avec des institutions comme la Banque Islamique de Dubaï, est maintenant pratiquée dans plus de 131 pays et présente de nouvelles opportunités de financement. Cependant, au Maroc, la finance participative, alternative à la finance conventionnelle, qui est présumée baser sur des principes islamiques, connaît des enjeux majeurs notamment en matière du cadre fiscal. Son développement optimal est donc freiné par un cadre réglementaire imparfait et un régime fiscal défavorable, ce qui rend ces produits moins attractifs que les produits conventionnels. Pour analyser ces défaillances, notre article sera consacré à une comparaison entre le cadre fiscal des produits conventionnels et celui des produits participatifs en suivant une démarche méthodologique basée sur une revue de littérature narrative. De cette analyse comparative, il ressort que, malgré les efforts législatifs récents, le cadre fiscal marocain des produits participatifs reste imparfait, entraînant un coût plus élevé pour ces derniers et freinant leur développement optimal par rapport à la finance conventionnelle.
JEL Classification : G20, G21, H2
Type du papier : Recherche Théoriqu
Emerging trends in management control and quality improvement in healthcare: A PRISMA Systematic Literature Review
No full textToday healthcare management is an accelerating field with the increasing need for more control and growth strategies in the healthcare quality areas. Using the Preferred Reporting Items for Systematic Reviews and Meta- Analyses (PRISMA) methodology, this systematic literature review (SLR) explores new trends in management control and quality improvement in healthcare. Supplementing recent research, this review provides a thematic landscape, methodology trend, and notable findings of innovative approaches and evolving practices in this domain. The introductory content in this review highlights key studies to provide a broad view of the current state of the art regarding new frameworks and interventions for enhancing healthcare quality improvement. The review also contextualizes issues of resource allocation, organizational change and patient care as challenges and implications associated with management control in healthcare settings. This synthesis not only reaffirms key findings, but also provides recommendations for future research to maximize implementation of effective healthcare management practices.
Classification JEL : M41, I18 Paper
Paper type: Theoretical ResearchToday healthcare management is an accelerating field with the increasing need for more control and growth strategies in the healthcare quality areas. Using the Preferred Reporting Items for Systematic Reviews and Meta- Analyses (PRISMA) methodology, this systematic literature review (SLR) explores new trends in management control and quality improvement in healthcare. Supplementing recent research, this review provides a thematic landscape, methodology trend, and notable findings of innovative approaches and evolving practices in this domain. The introductory content in this review highlights key studies to provide a broad view of the current state of the art regarding new frameworks and interventions for enhancing healthcare quality improvement. The review also contextualizes issues of resource allocation, organizational change and patient care as challenges and implications associated with management control in healthcare settings. This synthesis not only reaffirms key findings, but also provides recommendations for future research to maximize implementation of effective healthcare management practices.
Classification JEL : M41, I18 Paper
Paper type: Theoretical Researc