International Journal of Accounting, Finance, Auditing, Management and Economics
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    Supply chain intégrée à l’heure de l’industrie 4.0 : Nouveau défi pour la compétitivité des entreprises

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    The globalization of supply chains has made logistics processes more complex, leading companies to reconsider their strategies to remain competitive. The digitization of supply chains, or Supply Chain 4.0, has become crucial, with the adoption of advanced technologies such as the Internet of Things, artificial intelligence, Big Data and blockchain. These technologies aim to boost efficiency, responsiveness and competitiveness by optimizing the management of goods and information flows. This study explores the technological strategies and tools associated with the digitization of supply chains, and assesses their impact on business competitiveness. The results show that digitization improves inventory management, reduces lead times, optimizes costs and enables the personalization of products and services. Supply chain management and industrial competitiveness theories emphasize that digitization enables companies to improve their responsiveness and overall efficiency. However, challenges such as data security, interoperability and organizational change need to be overcome to reap the full benefits of supply chain digitization.   Keywords : Supply chain; Digitalization; Development; competitiveness. Classification JEL : F63- O14 Paper type : Theoretical Research  La mondialisation des chaînes d'approvisionnement a rendu les processus logistiques plus complexes, amenant les entreprises à reconsidérer leurs stratégies pour rester compétitives. La numérisation des chaînes d'approvisionnement, ou Supply Chain 4.0, est devenue cruciale, avec l'adoption de technologies avancées telles que l'internet des objets, l'intelligence artificielle, le Big Data et la blockchain. Ces technologies visent à renforcer l'efficacité, la réactivité et la compétitivité en optimisant la gestion des flux de marchandises et d'informations. Cette étude explore les stratégies et outils technologiques associés à la numérisation des chaînes d'approvisionnement et évalue leur impact sur la compétitivité des entreprises. Les résultats montrent que la numérisation permet d'améliorer la gestion des stocks, réduit les délais, optimise les coûts et permet la personnalisation des produits et des services. Les théories de la gestion de la chaîne d'approvisionnement et de la compétitivité industrielle soulignent que la numérisation permet aux entreprises d'améliorer leur réactivité et leur efficacité globale. Toutefois, des défis tels que la sécurité des données, l'interopérabilité et le changement organisationnel doivent être relevés pour tirer pleinement parti des avantages de la numérisation des chaînes d'approvisionnement.   Mots clés : Chaine d’approvisionnement ; Numérisation ; Développement ; Compétitivité.  JEL Classification : F63- O14 Type du papier : Recherche Théoriqu

    Questionner la GRH d’une PME tendue vers l’innovation frugale : un état des lieux

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    In recent years, a significant literature has developed around HRM in small and medium-sized enterprises (SMEs) oriented towards innovation. On the one hand, we question the HRM practices likely to foster innovation and on the other hand, the way in which innovation transforms HRM practices at the heart of these SMEs inclined towards innovation. However, it is clear that all the work has so far focused on innovative technological companies, ignoring companies inclined towards frugal innovation. However, it turns out that these two types of companies do not share the same characteristics. This requires reflection on the way in which SMEs inclined towards frugal innovation manage human resources to support their innovation dynamics. By proceeding with a narrative literature review, we first presented the state of knowledge on the link between HRM and innovation in SMEs. Then, we discussed specifying the contours of SMEs inclined towards frugal innovation. Based on the characteristics of frugal innovation, several lines of research are proposed. This research work thus offers several future perspectives with regard to the literature on HRM and innovation. The main limitation of this research concerns its theoretical rather than empirical nature. Nevertheless, the article offers real avenues for future researchers who will be able to investigate SMEs tending towards frugal innovation.   Key Words: HRM, innovation, frugal innovation, SMEs JEL Classification: O15, O32 Paper type: Theoretical ResearchRésumé : Ces dernières années, une importante littérature s’est développée autour de la GRH dans les petites et moyennes entreprises (PME) orientées vers l’innovation. On interroge d’une part, les pratiques de GRH susceptibles de favoriser l’innovation et d’autre part, la manière dont l’innovation transforme les pratiques de GRH au cœur de ces PME tendues vers l’innovation. Cependant, force est de constater que l’ensemble des travaux s’est jusqu’ici concentré sur les entreprises innovantes technologiques passant sous silence les entreprises tendues vers l’innovation frugale. Or, il s’avère que ces deux types d’entreprises ne partagent pas les mêmes caractéristiques. Ce qui exige une réflexion quant à la manière dont les PME tendues vers l’innovation frugale gèrent les ressources humaines pour soutenir leur dynamique d’innovation. En procédant par une revue de littérature narrative, nous avons dans un premier temps présenté l’état des connaissances quant au lien entre la GRH et l’innovation des PME. Ensuite, il a été question de préciser les contours des PME tendues vers l’innovation frugale. En prenant appui sur les caractéristiques de l’innovation frugale, plusieurs axes de recherches sont proposés. Ce travail de recherche offre ainsi plusieurs perspectives futures en ce qui concerne la littérature relative à la GRH et à l’innovation. La principale limite de cette recherche concerne son caractère théorique plutôt qu’empirique. Néanmoins, l’article offre de réelles pistes à de futures chercheuses qui pourront investiguer dans les PME tendues vers l’innovation frugale.   Mots clés : GRH, innovation, innovation frugale, PME Classification JEL : O15, O32 Type d’article : Recherche Théoriqu

    La comparaison entre le contenu généré par les influenceurs virtuels et celui créé par des influenceurs physiques dans le cadre du marketing de contenu

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    In this study, we examined perceptions of virtual influencers across four dimensions: trust, emotional connection, credibility and realism, based on responses analyzed using SPSS software. The results show that attitudes towards virtual influencers vary considerably from one demographic group to another, with age appearing to be a determining factor. Younger people trust virtual influencers more, establish an emotional bond with them and have a better perception of their credibility and realism. In contrast, older people are more skeptical and express lower levels of trust, emotional engagement and perceived authenticity. These trends suggest that virtual influencers resonate more strongly with younger generations, probably under the influence of their familiarity with digital platforms and virtual environments. Our analysis confirms the existence of a statistically significant relationship between age and perception of virtual influencers, with younger respondents attributing higher levels of trust, emotional connection and realism to them. Credibility and realism are closely linked in the acceptance of virtual influencers, as far as young people in particular are concerned. According to the study, the perceived realism of virtual influencers plays a key role in promoting trust and connection, especially when their behaviors and characters are considered authentic. This finding highlights the importance of understanding demographic differences when it comes to leveraging virtual influencers as part of digital marketing strategies.   Keywords : Virtual influencers, Trust ,Emotional connection ,Credibility ,Realism. Classification JEL : M31 Paper type : Empirical ResearchDans cette étude, nous avons étudié les perceptions des influenceurs virtuels à travers quatre dimensions : la confiance, la connexion émotionnelle, la crédibilité et le réalisme, sur la base de réponses analysées à l'aide du logiciel SPSS. Il en ressort que les attitudes à l'égard des influenceurs virtuels varient considérablement d'un groupe démographique à l'autre, l'âge apparaissant comme un facteur déterminant. En effet, les jeunes font davantage confiance aux influenceurs virtuels, établissent un lien émotionnel avec eux et ont une meilleure perception de leur crédibilité et de leur réalisme. En revanche, les personnes plus âgées sont plus sceptiques et expriment des niveaux de confiance, d'engagement émotionnel et de perception d'authenticité plus faibles. Ces tendances suggèrent que les influenceurs virtuels trouvent un écho plus fort auprès des jeunes générations, probablement sous l'influence de leur familiarité avec les plateformes digitales et les environnements virtuels. Notre analyse confirme l'existence d'une relation statistiquement significative entre l'âge et la perception des influenceurs virtuels, les jeunes répondants leur attribuant des niveaux plus élevés de confiance, de connexion émotionnelle et de réalisme. La crédibilité et le réalisme sont étroitement liés dans l'acceptation des influenceurs virtuels, en ce qui concerne les jeunes en particulier. Selon l'étude, le réalisme perçu des influenceurs virtuels joue un rôle clé dans la promotion de la confiance et de la connexion, en particulier lorsque leurs comportements et leurs caractères sont considérés comme étant authentiques. Cette constatation fait ressortir l'importance de comprendre les différences démographiques lorsqu'il s'agit d'exploiter les influenceurs virtuels dans le cadre de stratégies de marketing digital.   Mots clés : Influenceurs virtuels, confiance, connexion émotionnelle, crédibilité, réalisme. JEL Classification : M31 Type du papier : Recherche empiriqu

    Les Institutions de la microfinance entre approche sociale et approche de la création de valeur : Cas des associations de Micro-Crédits

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    This study examines the ability of microfinance institutions (MFIs) to reconcile financial performance and social utility, a crucial issue in the context of the social economy. A mixed-method approach was adopted, combining conceptual analysis and a field survey of three major MFIs in Casablanca. Data were collected from questionnaires administered to employees and beneficiaries, and analyzed using SPSS v21 software to assess the relationships between financial performance, social impact and MFI professionalization. The results show that MFIs can balance these two objectives. Employees recognize the importance of social utility while maintaining viable financial practices, and beneficiaries, mostly women in precarious situations, report a positive impact on their living conditions. However, challenges remain, such as the risk of over-indebtedness and the need to improve the adequacy of services. These findings highlight that the professionalization of MFIs and the integration of rigorous management are essential to maximize their social impact and ensure their financial viability. The study recommends strengthening internal control systems and promoting financial education programs to ensure a sustainable balance between social and financial objectives.   Keywords : Social utility, Microfinance, Microcredit, Social performance, Financial profitability Classification JEL : G21 Paper type : Empirical ResearchCette étude examine la capacité des institutions de microfinance (IMF) à concilier entre la performance financière et utilité sociale, un enjeu crucial dans le contexte de l’économie sociale et solidaire. Une approche méthodologique mixte a été adoptée, combinant une analyse conceptuelle et une enquête de terrain menée auprès de trois IMF majeures à Casablanca. Les données ont été collectées à partir de questionnaires administrés aux employés et bénéficiaires, et analysées à l’aide du logiciel SPSS v21 pour évaluer les relations entre performance financière, impact social et professionnalisation des IMF. Les résultats montrent que les IMF peuvent équilibrer ces deux objectifs. Les employés reconnaissent l'importance de l'utilité sociale tout en maintenant des pratiques financières viables, et les bénéficiaires, majoritairement des femmes en situation précaire, rapportent un impact positif sur leurs conditions de vie. Cependant, des défis subsistent, tels que le risque de surendettement et la nécessité d’améliorer l’adéquation des services. Ces conclusions mettent en évidence que la professionnalisation des IMF et l'intégration d'une gestion rigoureuse sont essentielles pour maximiser leur impact social et assurer leur viabilité financière. L’étude recommande de renforcer les dispositifs de contrôle interne et de promouvoir des programmes d’éducation financière pour garantir un équilibre durable entre les objectifs sociaux et financiers.   Mots clés : L’utilité sociale, Micro finance, microcrédit, Performance sociale, Rentabilité financière. JEL Classification : G21 Type du papier : Recherche empiriqu

    Réformes et Réalités de la Formation Continue au Maroc : Perceptions et Attentes des Enseignants-Chercheurs

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    This article examines the continuing education of teacher-researchers in Moroccan higher education, with a specific focus on the Faculty of Education Sciences in Rabat. The objective is to understand how these professionals perceive and experience this training and to assess its impact on their pedagogical and scientific practices. We conducted a quantitative survey using a questionnaire administered to a sample of 100 teacher-researchers, complemented by qualitative interviews with institutional officials. This mixed-method approach allowed us to test several hypotheses, including the inadequacy of current continuing education policies in meeting teachers' real needs. The results indicate that the majority of teacher-researchers recognize the importance of continuing education to remain current in a constantly evolving academic environment. However, they express dissatisfaction with the available training, deemed too irregular and poorly adapted. Among the most frequently mentioned needs are distance learning, the use of new technologies, and scientific publication, with a strong desire for more access to English-language training, essential for international visibility. The study is limited by the sample size and its restriction to a single faculty, which narrows the scope of its conclusions. Despite this, it offers concrete pathways to improve continuing education in Moroccan higher education, with recommendations for more frequent and better-tailored programs to meet current needs. Ultimately, this research makes an original contribution by addressing an often-overlooked topic and proposing solutions to enhance the relevance and impact of continuing education in the Moroccan academic context.   Keywords: Continuing education, teacher-researchers, pedagogy, educational technologies, Morocco.JEL Classification: I23 - 120 M53Article type: Empirical ResearchCet article examine la formation continue des enseignants-chercheurs dans l’enseignement supérieur marocain, en particulier à la Faculté des Sciences de l’Éducation de Rabat. L’objectif est de comprendre comment ces professionnels perçoivent et vivent cette formation et d’évaluer son impact sur leurs pratiques pédagogiques et scientifiques. Nous avons mené une enquête quantitative à partir d’un questionnaire soumis à un échantillon de 100 enseignants-chercheurs, complétée par des entretiens qualitatifs avec des responsables institutionnels. Cette approche mixte nous a permis de tester plusieurs hypothèses, dont celle de l’inadéquation des politiques actuelles de formation continue aux besoins réels des enseignants. Les résultats montrent que la majorité des enseignants-chercheurs reconnaissent l’importance de la formation continue pour rester à jour dans un environnement académique en constante évolution. Cependant, ils expriment leur insatisfaction quant aux formations disponibles, jugées trop irrégulières et peu adaptées. Parmi les besoins les plus fréquents figurent l'enseignement à distance, l’usage des nouvelles technologies, et la publication scientifique, avec un souhait d’accéder davantage à des formations en anglais, essentiel pour la visibilité internationale. L’étude est toutefois limitée par la taille de l’échantillon et par son périmètre restreint à une seule faculté, limitant ainsi la portée de ses conclusions. Malgré cela, elle propose des pistes concrètes pour améliorer la formation continue dans l’enseignement supérieur marocain, avec des recommandations pour des programmes plus fréquents et mieux adaptés aux besoins actuels. En définitive, cette recherche apporte une contribution originale en abordant un sujet souvent négligé et en proposant des solutions pour renforcer la pertinence et l’impact de la formation continue dans le contexte académique marocain.   Mots clés : Formation continue, enseignants-chercheurs, pédagogie, technologies éducatives, Maroc.Classification JEL : I23 - 120 M53 Type de l’article : Recherche empirique. &nbsp

    The public-private partnership; complementarity alternative to the development of the health system and social protection - case of the purchase of dialysis

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    The enormous need to ensure good health care for Moroccans, as well as the objectives of economy, efficiency and control of expenditure, are increasingly imposing public-private partnerships in the development of different strategies and represent a priority axis of the government's vision for the social protection project. In this sense, the experience of a public-private partnership (PPP) in the area of purchasing dialysis services is an excellent example of using the resources available to both sectors to achieve synergy and territorial health justice in terms of delivering better quality healthcare. Our aim in this article is to answer a number of theoretical and empirical questions using a qualitative method based on the case study of the prefecture of Fez: the state of play, strengths, weaknesses and contributions, making it possible to highlight the constraints in the field and to grasp the essential trends and developments. The results of our research have shown the significant benefits of PPP and the very remarkable qualitative improvements in patient health in this area. But they also suggest that we need to take account of the importance of prior training for the players involved, which will strengthen their role in this process.   Keywords: public-private partnership, service purchase, end-stage chronic renal disease, dialysis. Classification JEL: M41 Paper type: Empirical ResearchThe enormous need to ensure good health care for Moroccans, as well as the objectives of economy, efficiency and control of expenditure, are increasingly imposing public-private partnerships in the development of different strategies and represent a priority axis of the government's vision for the social protection project. In this sense, the experience of a public-private partnership (PPP) in the area of purchasing dialysis services is an excellent example of using the resources available to both sectors to achieve synergy and territorial health justice in terms of delivering better quality healthcare. Our aim in this article is to answer a number of theoretical and empirical questions using a qualitative method based on the case study of the prefecture of Fez: the state of play, strengths, weaknesses and contributions, making it possible to highlight the constraints in the field and to grasp the essential trends and developments. The results of our research have shown the significant benefits of PPP and the very remarkable qualitative improvements in patient health in this area. But they also suggest that we need to take account of the importance of prior training for the players involved, which will strengthen their role in this process.   Keywords: public-private partnership, service purchase, end-stage chronic renal disease, dialysis. Classification JEL: M41 Paper type: Empirical Researc

    Gestion des parties prenantes, un élément décisif au service du déploiement d’une stratégie environnementale proactive au sein d’une entreprise

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    In a world where environmental awareness is growing on a global scale, the adoption of a proactive environmental strategy has become imperative for companies wishing to maintain their performance and sustainability. This development stems from the growing awareness that long-term profitability is inextricably linked to environmental responsibility. Thus, it is essential for companies of all sizes and in all sectors to consistently integrate environmental considerations into their overall strategy. Effective implementation of an environmental strategy relies on the effective management of a multitude of stakeholders, ranging from internal stakeholders such as employees and shareholders to external stakeholders such as governments, NGOs, suppliers, customers and local communities. These stakeholders play a crucial role in determining the company's environmental decisions and actions. Therefore, to be successful, businesses must be able to navigate a complex landscape of conflicting interests while identifying and exploiting sustainability-related business opportunities. In this context, our article adopts a conceptual approach based on an exhaustive review of the existing literature. We seek to explore the arguments for involving stakeholders in the process of developing and deploying an environmental strategy, while examining the basis for dialogue and collaboration with these stakeholders. In particular, we emphasize the importance of transparency, trust and mutual commitment in these interactions.   Keywords: Environmental Strategy, Stakeholders, Legitimacy, Power, Sustainability. Classification JEL : M41, M42 Paper type: Theoretical ResearchDans un monde où la conscience environnementale prend de plus en plus d'ampleur à l'échelle planétaire, l'adoption d'une stratégie environnementale proactive est devenue un impératif pour les entreprises souhaitant maintenir leur performance et leur pérennité. Cette évolution découle de la prise de conscience croissante que la rentabilité à long terme est inextricablement liée à la responsabilité environnementale. Ainsi, il est essentiel pour les entreprises de toutes tailles et de tous secteurs d'intégrer de manière cohérente les considérations environnementales dans leur stratégie globale. La mise en œuvre efficace d'une stratégie environnementale repose sur la gestion efficace d'une multitude d'acteurs, allant des parties prenantes internes telles que les employés et les actionnaires aux parties prenantes externes telles que les gouvernements, les ONG, les fournisseurs, les clients et les communautés locales. Ces parties prenantes jouent un rôle crucial dans la détermination des décisions et des actions de l'entreprise en matière d'environnement. Par conséquent, pour réussir, les entreprises doivent être en mesure de naviguer dans un paysage complexe d'intérêts contradictoires tout en identifiant et en exploitant les opportunités commerciales liées à la durabilité. Dans ce contexte, notre article adopte une approche conceptuelle en s'appuyant sur une revue exhaustive de la littérature existante. Nous cherchons à explorer les arguments en faveur de l'implication des parties prenantes dans le processus de développement et de déploiement d'une stratégie environnementale, tout en examinant les bases du dialogue et de la collaboration avec ces parties prenantes. Nous soulignons notamment l'importance de la transparence, de la confiance et de l'engagement mutuel dans ces interactions.   Mots clés : Stratégie environnementale, Parties prenantes, Légitimité, Pouvoir, Durabilité. JEL Classification : M41, M42 Type du papier : Recherche Théoriqu

    Corporate Income Tax (CIT) and Capital

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    This research consists of verifying whether CIT has an effect on capital given the financing risk incurred. A review of several capital theories has shown that CIT is one of the main determinants of a firm's capital structure. The inclusion of CIT in capital structure models continues to divide the world of corporate finance. Debt interest deduction in computing CIT reinforces the controversy over the question of the capital structure that optimizes the tax savings provided by this deduction. The consequence is the existence of two opposing groups on the optimum capital structure: on the one hand, the group of those who believe that there is one and only one optimal capital structure, and on the other, the group of those who reject out of hand any possibility of an optimal capital structure. The sample starts with a case study of two hypothetical identical firms, one indebted and the other non-indebted, with the same profitable investment project over a period of time, and ends with 101 pairs of identical firms belonging to different classes of financing risk. The hypothesis of non-gratuity of cost and income is used, and capital markets are assumed to be pure and perfect. The results confirm that CIT has no effect on the structure, value, cost and return of capital for a given financing risk, and reveal the existence of a third source of financing called "public capital", whose cost is the corporate capital tax rate (CCTR). There is no longer any question of thinking about the optimum capital structure, which is a pure financial illusion. This paper is one of the first to show that CIT does not affect capital, and to propose a model that explains capital structure behavior in the presence of CIT.   Keywords: Capital structure; firm value; weighted average cost of capital (WACC); return on investment; financial integration of corporate tax. JEL Classification: G32; G34; G38; H24; H26; H32 Paper type: Empirical ResearchThis research consists of verifying whether CIT has an effect on capital given the financing risk incurred. A review of several capital theories has shown that CIT is one of the main determinants of a firm's capital structure. The inclusion of CIT in capital structure models continues to divide the world of corporate finance. Debt interest deduction in computing CIT reinforces the controversy over the question of the capital structure that optimizes the tax savings provided by this deduction. The consequence is the existence of two opposing groups on the optimum capital structure: on the one hand, the group of those who believe that there is one and only one optimal capital structure, and on the other, the group of those who reject out of hand any possibility of an optimal capital structure. The sample starts with a case study of two hypothetical identical firms, one indebted and the other non-indebted, with the same profitable investment project over a period of time, and ends with 101 pairs of identical firms belonging to different classes of financing risk. The hypothesis of non-gratuity of cost and income is used, and capital markets are assumed to be pure and perfect. The results confirm that CIT has no effect on the structure, value, cost and return of capital for a given financing risk, and reveal the existence of a third source of financing called "public capital", whose cost is the corporate capital tax rate (CCTR). There is no longer any question of thinking about the optimum capital structure, which is a pure financial illusion. This paper is one of the first to show that CIT does not affect capital, and to propose a model that explains capital structure behavior in the presence of CIT.   Keywords: Capital structure; firm value; weighted average cost of capital (WACC); return on investment; financial integration of corporate tax. JEL Classification: G32; G34; G38; H24; H26; H32 Paper type: Empirical Researc

    Repenser le Développement Durable à travers le Prisme du Bonheur

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    The quest for happiness is, without a doubt, an ambition shared globally. In other words, it constitutes the major concern of ordinary people across the four corners of the globe. However, it is important to note that its definition has evolved over time according to very diverse criteria. Today, there is agreement that lasting happiness extends beyond material satisfaction, fitting into the broader debate of sustainable development which stipulates a balance between economic growth, social cohesion, and environmental preservation for current and future well-being. Research emphasizes the importance of these three pillars in achieving lasting happiness, with particular attention to environmental impacts that are able to compromise quality of life. Academic debates show that the well-being of a society depends on several factors that vary between income, social relationships, and environmental health, and that sustainable development offers a more inclusive framework than the simple quest for wealth. From this perspective, indicators such as the Happy Planet Index reveal that well-being and social justice must be weighed as much as economic growth in the pursuit of happiness. Moreover, the literature argues for a holistic vision of happiness, implying deep reflection on our lifestyles and the need for collective action to establish truly sustainable and balanced development. It is in this vein that this article seeks to shed lighter on a possible correlation between happiness, sustainable development and lasting happiness.   Keywords: development, social sustainability, environmental sustainability, economic sustainability, sustainable happiness. Classification JEL: D 01, Q 01, I 31, M 31 Paper type: Theoretical ResearchLa quête du bonheur est, sans aucun doute, une ambition partagée par tous à l'échelle mondiale. En d’autres termes, elle constitue le souci majeur du commun des mortels à travers les quatre coins du globe. Toutefois, il importe de noter que sa définition a évolué avec le temps selon des critères très variés. Aujourd'hui, on s’accorde que le bonheur durable s'étend au-delà de la satisfaction matérielle, s'insérant dans le débat plus large du développement durable qui stipule un équilibre entre croissance économique, cohésion sociale, et préservation de l'environnement pour le bien-être actuel et futur. Les recherches mettent l’accent sur l'importance de ces trois piliers pour aboutir à un bonheur durable, avec une attention particulière sur les impacts environnementaux qui sont en mesure de compromettre la qualité de vie. Les débats académiques montrent que le bien-être d'une société dépend de plusieurs facteurs qui varient entre le revenu, les relations sociales, et la santé environnementale, et que le développement durable offre un cadre plus inclusif que la simple quête de richesse. Dans cette perspective, des indicateurs tels que le Happy Planet Index révèlent que le bien-être et la justice sociale doivent être pondérés autant que la croissance économique dans la poursuite du bonheur. D’ailleurs, la littérature plaide pour une vision holistique du bonheur, impliquant une réflexion profonde sur nos modes de vie et la nécessité d'une action collective afin d’instaurer un développement véritablement durable et équilibré. C’est dans ce sillage que s’inscrit le présent article cherchant à projeter davantage de lumière sur une éventuelle corrélation entre le développement durable et le bonheur durable.   Mots clés : développement, durabilité sociale, durabilité environnementale, durabilité économique, bonheur durable. JEL Classification : D 01, Q 01, I 31, M 31 Type du papier : Recherche Théorique

    Study of the purchase intention of organic infant food products: survey of Moroccan parents

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    Feeding is an important event in the lives of infants and young children. It represents the focus of attention for parents and other caregivers, as well as a source of social interaction through verbal and non-verbal communication. The eating experience provides not only nutritional value but also learning opportunities. It affects children's growth and physical health, as well as their psychosocial and emotional development. This leads to an understanding of why parents are willing to pay more to feed their children organic produce. To study parents' intention to buy organic food for their children, we conducted a survey of 402 peoples to analyze their purchasing behavior and the main determinants of choice for organically prepared baby food products. The main results of the study highlighted the essential roles of motivation, accessibility, knowledge, and previous behavior in parents' intention to buy organic baby food for their babies. However, the main limitation that needs to be taken into account is that the study was carried out on a specific population, which hinders the generalization of its conclusions.   Keywords: Organic baby food, purchase intention, healthy food, young parents. JEL code: Q13, Q18, M30, M31 Paper Type: Empirical ResearchFeeding is an important event in the lives of infants and young children. It represents the focus of attention for parents and other caregivers, as well as a source of social interaction through verbal and non-verbal communication. The eating experience provides not only nutritional value but also learning opportunities. It affects children's growth and physical health, as well as their psychosocial and emotional development. This leads to an understanding of why parents are willing to pay more to feed their children organic produce. To study parents' intention to buy organic food for their children, we conducted a survey of 402 peoples to analyze their purchasing behavior and the main determinants of choice for organically prepared baby food products. The main results of the study highlighted the essential roles of motivation, accessibility, knowledge, and previous behavior in parents' intention to buy organic baby food for their babies. However, the main limitation that needs to be taken into account is that the study was carried out on a specific population, which hinders the generalization of its conclusions.   Keywords: Organic baby food, purchase intention, healthy food, young parents. JEL code: Q13, Q18, M30, M31 Paper Type: Empirical Researc

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    International Journal of Accounting, Finance, Auditing, Management and Economics
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