International Journal of Accounting, Finance, Auditing, Management and Economics
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    Social media and consumer impulse buying: A Systematic Review of Literature

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    With the growth of Web 2.0 and the use of Internet communications, social media has become a major influencer of consumer behavior. These platforms have changed significantly how consumers make purchase decisions. Social media and Web 2.0 technologies have gained immense popularity worldwide, attracting users of all ages. Companies are now exploring these technologies as useful tools for enhancing customer interaction. To achieve this, businesses have been utilizing social media in various scenarios to connect with customers in ways including easing information search, promoting engagement, and optimizing customer purchasing behavior. Unsurprisingly, the related challenges of social media marketing have drawn the attention of academics and researchers to further the understanding of these phenomena. The purpose of this article is to investigate the relationship between social media usage and consumer impulse buying. Through a systematic review, we aim to present the current state of literature in this field and analyze the extent to which social media platforms can stimulate unplanned purchases. Using systematic searches of articles published in Scopus, Web of Science, and Springer Link, 64 journal articles were selected for the review. Our findings indicate six research themes: (1) antecedents of impulsive buying on social media, (2) the role of personality traits in impulsive Buying on social media (3) the impact of COVID-19 on impulsive buying and social media use, (4) role of Social Media Influencers, (5) impulsive buying on social commerce platforms and (6) consumer cultural and generational differences. Different research gaps have been identified and future research directions are provided in terms of theory, context, and methodology.   Keywords: Impulsive buying, social media, systematic literature review, consumer behavior. JEL Classification: M31 Paper type: Theoretical ResearchWith the growth of Web 2.0 and the use of Internet communications, social media has become a major influencer of consumer behavior. These platforms have changed significantly how consumers make purchase decisions. Social media and Web 2.0 technologies have gained immense popularity worldwide, attracting users of all ages. Companies are now exploring these technologies as useful tools for enhancing customer interaction. To achieve this, businesses have been utilizing social media in various scenarios to connect with customers in ways including easing information search, promoting engagement, and optimizing customer purchasing behavior. Unsurprisingly, the related challenges of social media marketing have drawn the attention of academics and researchers to further the understanding of these phenomena. The purpose of this article is to investigate the relationship between social media usage and consumer impulse buying. Through a systematic review, we aim to present the current state of literature in this field and analyze the extent to which social media platforms can stimulate unplanned purchases. Using systematic searches of articles published in Scopus, Web of Science, and Springer Link, 64 journal articles were selected for the review. Our findings indicate six research themes: (1) antecedents of impulsive buying on social media, (2) the role of personality traits in impulsive Buying on social media (3) the impact of COVID-19 on impulsive buying and social media use, (4) role of Social Media Influencers, (5) impulsive buying on social commerce platforms and (6) consumer cultural and generational differences. Different research gaps have been identified and future research directions are provided in terms of theory, context, and methodology.   Keywords: Impulsive buying, social media, systematic literature review, consumer behavior. JEL Classification: M31 Paper type: Theoretical Researc

    L’agressivité fiscale dans les pme familiales marocaines : Une approche morale et éthique

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    In recent years, the techniques used by certain companies to reduce their tax burden have been the subject of numerous studies. Although discussions about aggressive tax planning activities and their regulatory responses are often conducted in reference to moral concepts such as "fairness," the philosophical analysis of the ethics of corporate tax aggressiveness remains limited. In particular, the virtue ethics approach that focuses on the agent (and their character) and the execution of specific roles has not been examined in detail. This article examines how moral theories associated with Alasdair MacIntyre's contemporary virtue ethics can be applied to the issue of tax aggressiveness in family businesses and explores the role played by accountants in these activities. It argues, firstly, that MacIntyre's approach provides a more useful philosophical analysis of the issue (compared to utilitarian and deontological approaches, for example), and secondly, that the main stakeholders (accountants) are likely to agree with the key principles of this approach. The article also contributes by reconceptualizing, using MacIntyre's framework, the issue of tax aggressiveness in relation to Donald Cressey's "fraud triangle." In this article, the study of tax aggressiveness was conducted in a family context because family businesses have unique characteristics that distinguish them from other enterprises, and specifically focused on small and medium-sized Moroccan enterprises. Although these businesses are often overlooked in management literature, they play a crucial role in the national economic landscape.   Keywords: Tax aggressiveness, family business, MacIntyre's virtue, fraud triangle, SMEs. Classification JEL : H26 Paper type: Empirical Research Ces dernières années, les techniques utilisées par certaines entreprises pour réduire leur fardeau fiscal ont fait l’objet de nombreuses études. Bien que la discussion autour des activités d’agressivité fiscale et de leurs réponses réglementaires soit souvent menée en référence à des concepts moraux (tels que « l’équité »), l’analyse philosophique de l’éthique de l’agressivité fiscale des entreprises reste limitée. En particulier, l’approche de l’éthique de la vertu qui met l’accent sur l’agent (et son caractère) et l’exécution de rôles spécifiques n’a pas été examinée en détail. Cet article examine comment les théories morales, associées à l’éthique contemporaine de la vertu d’Alasdair MacIntyre peut être appliquée à la question de l’agressivité fiscale des entreprises familiales et examine le rôle que jouent les comptables dans ces activités. Il soutient, premièrement, que l’approche de MacIntyre fournit une analyse philosophique plus utile de la question (par rapport aux approches utilitaristes et déontologiques par exemple) et, deuxièmement, que les principales parties concernées (comptables) sont susceptibles d’être d’accord avec les principaux principes de cette approche. L’article contribue également en conceptualisant, à l’aide du stratagème de MacIntyre, la question de l’agressivité fiscale en relation avec le « triangle de la fraude » de Donald Cressey. Notre étude de l’agressivité fiscale est menée dans un contexte familial, car les entreprises familiales présentent des caractéristiques particulières qui les distinguent des autres entreprises, et plus particulièrement, elle a porté sur les petites et moyennes entreprises marocaines. Ces dernières, bien qu’elles soient négligées dans la littérature de gestion, elles jouent un rôle crucial dans le paysage économique national.   Mots clés : Agressivité fiscale, entreprise familiale, vertu de MacIntyre, triangle de la fraude, PME. JEL Classification : H26 Type du papier : Recherche empiriqu

    Artificial Intelligence: A Technological Tool to Manipulate the Psychology and Behavior of Consumers: Theoretical research

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    In that emerging digital era, Artificial Intelligence technology headed by machine learning, digital-smart technologies as well as the Big Data that allows predictive analysis has a significant influence over many people precisely those who are not all conscious and aware that the datasets are assembled from their online interactions and activities, consequently it can be used to anticipate and manipulate their purchasing psychology and behavior out of their control. In these terms, this study is going to present the literature that is in relation basically with the approach to the contribution of the artificial intelligence technology in manipulating the purchasing behavior based on the psychological factor. To guide this in deep study we will include multiple sources of the secondary data, going from journal articles, conference papers, internet sources and so on. The main objective is to bridge and eliminate the gap in this somehow empty field of research. The theoretical conclusions will offer an insight about the main importance in terms of implementing the artificial intelligence tools in the field and the department of marketing as a successful way to understand the consumers preferences and their journey in terms of purchasing. The goal is to provide predictive analysis and to know precisely how to manipulate the psychology of consumers in order to influence their behavior. The generation Z are a real opportunity to achieve this aim since they are digitally native and most of their purchasing decisions occurs through the use of their smartphones as they rely on social media for collecting and gathering any kind of information   Keywords: Artificial intelligence, Consumer behaviour, Digital Marketing, Manipulation, Psychology. JEL Classification: M31, M15, D91 Type du papier: Theoretical Research               En cette ère digitale émergente, la technologie de l'intelligence artificielle, dirigée par l'apprentissage automatique, les technologies numériques intelligentes ainsi que le Big Data qui permet une analyse prédictive ont une influence significative sur de nombreuses personnes, plus précisément les personnes qui ne sont pas toutes conscientes que les ensembles de données sont assemblés à partir de leurs interactions et activités en ligne, et qu'ils peuvent donc être utilisés pour anticiper et manipuler leur psychologie et leur comportement d'achat sans qu'elles puissent les contrôler. En d'autres termes, cet article va analyser la littérature relative à l'approche de la contribution importante de la technologie manifestée par l'intelligence artificielle dans la manipulation du comportement d'achat sur la base du facteur psychologique. Pour guider cette étude approfondie, nous inclurons de multiples sources de données secondaires, allant d'articles de journaux, de documents de conférence, de sources Internet, etc. L'objectif principal est de combler les lacunes dans ce domaine d'étude. Les conclusions théoriques aideront profondément à présenter un aperçu sur l´utilité non négligeable relative l’usage d'outils d'intelligence artificielle au sein du département marketing comme un moyen efficace pour analyser et comprendre les préférences des consommateurs et leur parcours depuis le début et même avant jusqu’ à la fin du processus d’achat. L'objectif est de présenter une analyse prédictive et de savoir précisément comment peut-on manipuler la psychologie des consommateurs afin d'influencer et diriger leur comportement. La génération Z est une véritable opportunité pour atteindre cet objectif car elle est numériquement native et la plupart de ses décisions d'achat sont prises à l'aide de son smartphone, car elle s'appuie sur les médias sociaux pour collecter et rassembler toutes sortes d'informations.   Mots-clés : Intelligence artificielle, Comportement du consommateur, Marketing numérique, Manipulation, Psychologie. Classification JEL : M31, M15, D91 Type du papier : Recherche Théorique   &nbsp

    Effet du profil du dirigeant sur le mode de financement des entreprises du Bénin

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    The aim of this paper is to analyze the influence of the manager's profile on the choice of financing method in Beninese companies. A survey was conducted with 16 managers using an interview guide, and with 288 company managers using a questionnaire. We then subjected the qualitative data collected to thematic content analysis using Nvivo 12 software. We also analyzed the quantitative data. Using software such as Smart-PLS and SPSS, we resorted to the confirmatory model measured by Jöreskog's Rhô coefficient, and internal validity and partial least squares structural equation methods. The results show that biographical profile positively and significantly affects financing mode. Furthermore, managerial profile has a positive and significant effect on financing mode. This indicates that the precise choice of financing method is determined by the manager's profile.   Key words: Profile, manager, financing method, choice, company. JEL Classification: G300, L250, M120. Paper type: Empirical researchL’objectif de ce papier est d’analyser l’influence du profil du dirigeant sur le choix du mode de financement dans les entreprises du Bénin. Ainsi, une enquête a été conduite auprès de 16 dirigeants par un guide d’entretien et de 288 dirigeants d’entreprise à l’aide d’un questionnaire. Ensuite, nous avons soumis les données qualitatives collectées à une analyse thématique de contenu par le logiciel Nvivo 12. En outre, pour l'analyse des données quantitatives, en utilisant des logiciels tels que Smart-PLS et SPSS, nous avons recouru au modèle confirmatoire mesuré par le coefficient de Rhô de Jöreskog, et la validité interne et aux méthodes d'équations structurelles des moindres carrés partiels. Les résultats montrent que le profil biographique affecte positivement et significativement le mode de financement. De plus, le profil managérial affecte positivement et significativement le mode de financement. Ce qui indique que le choix précis du mode de financement est déterminé par le profil du dirigeant.   Mots clés : Profil, dirigeant, mode de financement, choix, entreprise. Classification JEL : G300, L250, M120. Type de l’article: Recherche appliquée &nbsp

    Les Dynamiques Économiques Territoriales et l'Influence des Activités Logistiques : Une Revue Exhaustive des Tendances et des Perspectives

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    Logistics activities have a major role to contribute to regional development and local economic growth. This literature review examines the relationship between logistics activities and economic development, focusing on the economic and spatial dimensions. To do this, we begin by considering logistics as a factor of economic transformation in order to understand how logistics activities can influence territorial economic dynamic. Particular attention will be paid to The Foundations of Territorial Attractiveness and the Impacts of Logistics Investment on the Local Economy. The review will follow a systematic methodology, including an exhaustive search of academic databases. It will focus on the relationships between logistics activities, spatial planning and local economic development, exploring both economic and spatial dimensions for a holistic view. Major themes include the impact of logistics infrastructures, synergies with local economic development, and the influence of economic and spatial dimensions. This review will help to consolidate understanding of the links between logistics infrastructure and local economic development.   Key words : Economic development, Territorial Economic dynamics, Territorial attractiveness, JEL Classification : O1- R11- O18 Paper type : Theoretical researchLes activités logistiques jouent un rôle essentiel dans le développement des territoires et l'évolution économique locale. Cette revue de littérature examine la relation entre les activités logistiques et l'évolution économique, en mettant l'accent sur les dimensions économiques et spatiales. Pour mener cette analyse, nous débuterons par considérer la Logistique comme Facteur de Transformation Économique afin de comprendre comment ces activités logistiques peuvent influencer les dynamiques économiques territoriales. Une attention particulière sera accordée à Les Fondements de l'Attractivité Territoriale et la question d’impacts de l'Investissement Logistique sur l'Économie Locale. La revue suivra une méthodologie systématique, incluant une recherche exhaustive des bases de données académiques, Elle se concentrera sur les relations entre les activités logistiques, l'aménagement des territoires et l'évolution économique locale, explorant également les dimensions économiques et spatiales pour une vision holistique. Les thèmes majeurs incluent l'impact des infrastructures logistiques, les synergies avec le développement économique local, et l'influence des dimensions économiques et spatiales. Cette revue contribuera à consolider la compréhension des liens complexes entre les activités logistiques, l'aménagement des territoires et l'évolution économique locale, identifiant les lacunes actuelles pour orienter les futures études, La conclusion résumera les résultats clés et suggérera des pistes pour des recherches futures, soulignant l'importance des dimensions économiques et spatiales dans la planification des activités logistiques pour un développement territorial durable.   Mots-clés : Développement économique, dynamiques Économiques Territoriales, Attractivité territoriale, Classification JEL :  O1- R11- O18 Type de l’article : Article théoriqu

    Logiques dominantes et points d’inflexion cognitif : vers une approche cognitive et dynamique de la forte croissance des PME gazelles

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    The field of business growth, though important for management science researchers, remains relatively modest in its contribution due to the fragmentation of the literature that characterizes it (Davidsson & Delmar, 2000; Davidsson & Wiklund, 2006; El Hakioui & Louitri, 2018). To transcend this fragmentation, this work proposes to explore a cognitive approach to the study of the high growth SMEs in an integrative and dynamic manner. The emphasis is placed on the analysis of the owner-manager’s cognition, as an omnipresent and omnipotent actor, to understand the decision-making process within these firms. This paper highlights the need for in-depth analysis to delineate the capabilities of this approach and determine its potential for the integrative study of SMEs' high growth. The conceptual contribution is based on cognitive science, emphasizing managerial and entrepreneurial cognition, which focuses on the thinking of the manager/entrepreneur and their perception of the action environment. Two key concepts of cognition, dominant logics, and cognitive inflection points, are highlighted in the context of high growth, providing a dynamic and integrative perspective to understand this complex phenomenon.   Top of Form Keywords: High-growth SMEs, Owner-manager, Cognition, Dominant logic, Cognitive inflection point. JEL Classification: M13 Paper type: Theoretical ResearchLe domaine de la croissance des entreprises, bien qu’important pour les chercheurs en sciences de gestion, demeure relativement modeste dans son apport en raison de la fragmentation de la littérature qui le caractérise (Davidsson & Delmar, 2000 ; Davidsson & Wiklund, 2006 ; El Hakioui & Louitri, 2018). Dans le but de transcender cette fragmentation, ce travail propose d'explorer une approche cognitive pour l’étude de la croissance des PME gazelles de manière intégrative et dynamique. L'accent est mis sur l’analyse de la cognition du propriétaire-dirigeant, en tant qu’acteur omniprésent et omnipotent, afin de comprendre le processus décisionnel au sein de ces entreprises. Ce papier souligne la nécessité d'une analyse approfondie pour délimiter les capacités de cette approche et déterminer son potentiel pour l'étude intégrative de la forte croissance des PME. La contribution conceptuelle se base sur les sciences cognitives, mettant en avant la cognition managériale et entrepreneuriale, qui se concentrent sur la pensée du manager/entrepreneur et sa perception de l'environnement d'action. Deux concepts clés de la cognition, les logiques dominantes et les points d'inflexion cognitif, sont mis en avant dans le contexte de la forte croissance, offrant une perspective dynamique et intégrative pour comprendre ce phénomène complexe.   Mots clés : PME gazelle, Propriétaire dirigeant, Cognition, Logique dominante, Point d’inflexion cognitif JEL Classification : M13 Type du papier : Recherche théoriqu

    Managing Compliance Risk in Banks: the role of the Compliance Function

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    This article examines the role of the compliance function in managing compliance risk within Moroccan banks. Recent financial crises and scandals have underscored the critical importance of robust compliance mechanisms in maintaining stability and public confidence in the banking system. Drawing on agency theory, institutional theory, and stakeholder theory, we investigate how Moroccan banks are strengthening their compliance functions to effectively manage compliance risks in an evolving regulatory landscape. Our study employs a qualitative approach, utilizing semi-structured interviews with eight compliance professionals from various Moroccan banks. Thematic analysis of the interview data reveals five key themes: (1) the centrality of compliance in Moroccan banks, (2) the robustness of compliance functions, (3) challenges in implementing compliance practices, (4) interaction between compliance and other bank departments, and (5) future outlook for banking compliance in Morocco. The findings support our hypotheses that banking compliance is central to the concerns of Moroccan banks and that they have developed rigorous compliance functions. However, challenges remain, particularly in resource allocation, cultural integration, and managing the complexity of international compliance. The study highlights the strategic importance of compliance, its role in risk management, and its integration with other bank functions. Our research contributes to the literature by providing empirical insights into compliance practices in an emerging market context, bridging the gap between theoretical frameworks and real-world implementation. The article concludes with practical recommendations for banks seeking to enhance their compliance functions and suggests avenues for future research in this evolving field.   Keywords: Compliance Function, Compliance Risk, Bank Compliance Classification JEL: G21, G28, G32 Paper type: Empirical ResearchThis article examines the role of the compliance function in managing compliance risk within Moroccan banks. Recent financial crises and scandals have underscored the critical importance of robust compliance mechanisms in maintaining stability and public confidence in the banking system. Drawing on agency theory, institutional theory, and stakeholder theory, we investigate how Moroccan banks are strengthening their compliance functions to effectively manage compliance risks in an evolving regulatory landscape. Our study employs a qualitative approach, utilizing semi-structured interviews with eight compliance professionals from various Moroccan banks. Thematic analysis of the interview data reveals five key themes: (1) the centrality of compliance in Moroccan banks, (2) the robustness of compliance functions, (3) challenges in implementing compliance practices, (4) interaction between compliance and other bank departments, and (5) future outlook for banking compliance in Morocco. The findings support our hypotheses that banking compliance is central to the concerns of Moroccan banks and that they have developed rigorous compliance functions. However, challenges remain, particularly in resource allocation, cultural integration, and managing the complexity of international compliance. The study highlights the strategic importance of compliance, its role in risk management, and its integration with other bank functions. Our research contributes to the literature by providing empirical insights into compliance practices in an emerging market context, bridging the gap between theoretical frameworks and real-world implementation. The article concludes with practical recommendations for banks seeking to enhance their compliance functions and suggests avenues for future research in this evolving field.   Keywords: Compliance Function, Compliance Risk, Bank Compliance Classification JEL: G21, G28, G32 Paper type: Empirical Researc

    L’éducation entrepreneuriale : au prisme d’une approche intégrée axée sur le développement des compétences entrepreneuriales

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    Entrepreneurship constitutes a credible career alternative, a stimulus to the productive fabric and an effective lever for the development of innovative activities. Therefore, fostering entrepreneurial intention and developing an entrepreneurial spirit are necessary prerequisites for any entrepreneurial dynamic. Based on this observation, entrepreneurial education presents itself as an ideal and effective response to the challenges of today's world, whose uncertainty and complexity require individuals and organizations to be equipped with entrepreneurial skills in order to adapt to them. However, and despite this myriad of positive effects mentioned above, the integration of entrepreneurship into teaching can be hampered by a certain number of obstacles such as the absence of a consensus on the objectives, content, methods, the resistance of educational structures to embrace change and the difficulties of evaluation. This being said, this article aims to take stock of the aforementioned questions and to initiate a reflection on the possible oppositions and connections between the different theoretical models of learning. It then aims to identify the educational strategies implemented in entrepreneurial education within Morocco, taking into account its cultural particularity and its level of economic and social development.   Keywords: Entrepreneurship, entrepreneurial education, active pedagogy, entrepreneurial intention, entrepreneurial culture. JEL classification code : A2, L26, F63, F66 Paper type: Theoretical article  efficace au développement des activités innovatrices. Favoriser l’intention entrepreneuriale et développer l’esprit d’entreprendre constituent des préalables nécessaires pour toute dynamique entrepreneuriale. Partant de ce constat, l’éducation entrepreneuriale se présente comme une réponse idéale et efficace aux défis du monde actuel, dont son incertitude, et sa complexité exige auprès des individus et des organisations qu’ils soient dotés de compétences entrepreneuriales afin de s’y adapter. Toutefois et en dépit de cette myriade d’effets positifs précités, l’intégration de l’entrepreneuriat dans l’enseignement peut être entravée par un certain nombre d’obstacles comme l’absence d’un consensus sur les objectifs, le contenu, les méthodes, la résistance des structures éducatives d’adhérer au changement et les difficultés d’évaluation. Ceci étant, le présent article ambitionne de faire un point sur les questions précitées et d’amorcer une réflexion sur les oppositions et les rapprochements possibles entre les différents modèles théoriques d’apprentissage. Il se propose de repérer ensuite les stratégies éducatives mises en œuvre dans l’enseignement entrepreneurial au Maroc, compte tenu de sa particularité culturelle et de son niveau du développement économique et social.    Mots clés : Entrepreneuriat, éducation entrepreneuriale, pédagogie active, intention entrepreneuriale, culture entrepreneuriale. Classification codes JEL : A2, L26, F63, F66 Type de l’article : Article théorique. &nbsp

    Determinants of Social Health Inequalities in Ivory Coast

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    This study aimed to identify the determinants explaining social health inequalities in Côte d'Ivoire, focusing on socio-economic and sociodemographic variables. Using data from EDS-CI (2021), the results from the Logit model show that socio-economic and sociodemographic factors are significantly associated with health inequalities in Côte d'Ivoire. The age of the household head influences health inequalities, with poorer health increasing with age. In contrast, individuals aged 30-49 show better health. Additionally, larger households benefit from improved health due to increased resources and support. Moreover, marriage is associated with better health, likely due to social and economic support. Furthermore, having a secondary or higher education level enhances health, as does household wealth and access to clean water, which in turn reduces health inequalities. Health policies must consider these research findings to guide targeted interventions and promote equity in healthcare access in Côte d'Ivoire. In terms of policy implications, we recommend that governments invest heavily in education, particularly in regions with low literacy and educational access rates. It is essential to implement programs aimed at removing financial and cultural barriers to education, especially for women. By simultaneously addressing social and economic determinants, governments can significantly improve population health and reduce observed disparities.   Keywords:  Logit model, social inequalities, health JEL Codes: C35, I14, I10 Paper type: Empirical Research.This study aimed to identify the determinants explaining social health inequalities in Côte d'Ivoire, focusing on socio-economic and sociodemographic variables. Using data from EDS-CI (2021), the results from the Logit model show that socio-economic and sociodemographic factors are significantly associated with health inequalities in Côte d'Ivoire. The age of the household head influences health inequalities, with poorer health increasing with age. In contrast, individuals aged 30-49 show better health. Additionally, larger households benefit from improved health due to increased resources and support. Moreover, marriage is associated with better health, likely due to social and economic support. Furthermore, having a secondary or higher education level enhances health, as does household wealth and access to clean water, which in turn reduces health inequalities. Health policies must consider these research findings to guide targeted interventions and promote equity in healthcare access in Côte d'Ivoire. In terms of policy implications, we recommend that governments invest heavily in education, particularly in regions with low literacy and educational access rates. It is essential to implement programs aimed at removing financial and cultural barriers to education, especially for women. By simultaneously addressing social and economic determinants, governments can significantly improve population health and reduce observed disparities.   Keywords:  Logit model, social inequalities, health JEL Codes: C35, I14, I10 Paper type: Empirical Research

    La digitalisation, un outil de marketing digital : Analyse quantitative et modélisation économétrique des perceptions des entreprises dans la région Casablanca-Settat

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    Abstract This article aims to study the factors influencing the territorial attractiveness of the Casablanca-Settat region, with a particular focus on the role of digitalization as a key element of digital marketing. We conducted a quantitative study with a sample of 385 companies in the region, selected from an initial database of 15,000 companies. A detailed questionnaire was developed to gather companies' perceptions regarding various aspects of territorial attractiveness, highlighting the impact of digitalization as well as other relevant factors. Data analysis was performed using logistic regression, which includes univariate descriptive analysis to describe the characteristics of each variable, as well as multivariate descriptive analysis to explore the relationships between these variables. The results show that digitalization plays a crucial role in enhancing the region's image by facilitating access to information, optimizing the efficiency of public services, and creating a more favorable environment for innovation and economic development.  Résumé Cet article a pour objectif d'étudier les facteurs influençant l'attractivité territoriale de la région Casablanca-Settat, en mettant un accent particulier sur le rôle de la digitalisation en tant qu'élément clé du marketing digital. Nous avons réalisé une étude quantitative auprès d'un échantillon de 385 entreprises dans la région, sélectionnées à partir d'une base de données initiale de 15 000 entreprises. Un questionnaire détaillé a été élaboré pour recueillir les perceptions des entreprises concernant divers aspects de l'attractivité territoriale, en mettant en lumière l'impact de la digitalisation, ainsi que d'autres facteurs pertinents. L'analyse des données a été effectuée à l'aide de la régression logistique, qui inclut une analyse descriptive univariée pour décrire les caractéristiques de chaque variable, ainsi qu'une analyse descriptive multivariée pour explorer les relations entre ces variables. Les résultats montrent que la digitalisation joue un rôle crucial dans l'amélioration de l'image de la région, en facilitant l'accès à l'information, en optimisant l'efficacité des services publics, et en créant un environnement plus propice à l'innovation et au développement économique. &nbsp

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