International Journal of Accounting, Finance, Auditing, Management and Economics
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Evolution of Entrepreneurship education research through bibliometric analysis
No full textConsidering the crucial role of entrepreneurship education in universities for the economic development (Nguyen & Nguyen, 2024), this study seeks to map the research landscape in the entrepreneurship education field. A bibliometric literature review was conducted to quantitatively analyze the literature published in the last decade in Scopus. This study adopts the PRISMA framework (The Preferred Reporting Items for Systematic reviews and Meta-Analyses) to examine 668 papers. The prominent contributions in this domain were summarized through adopting VOSviewer software and the R bibliometric packages. Our analysis revealed the distribution of entrepreneurship education in universities across the years 2013-2023, with the leading countries in this field and notable journals and authors with high impact factors being identified, alongside the keywords with the highest occurrence and the key subject areas involved. This research provides a rigorous quantitative study of research within entrepreneurship education in universities over the last decade, providing a comprehensive overview and guiding future research directions, with its theoretical contribution lying in systematic bibliometric mapping that reveals knowledge structures, research evolution patterns, and critical gaps within entrepreneurship education research, thereby establishing an empirical foundation for future theoretical development and methodological advancement in the field.
Classification JEL : M13
Paper type: Theoretical ResearchConsidering the crucial role of entrepreneurship education in universities for the economic development (Nguyen & Nguyen, 2024), this study seeks to map the research landscape in the entrepreneurship education field. A bibliometric literature review was conducted to quantitatively analyze the literature published in the last decade in Scopus. This study adopts the PRISMA framework (The Preferred Reporting Items for Systematic reviews and Meta-Analyses) to examine 668 papers. The prominent contributions in this domain were summarized through adopting VOSviewer software and the R bibliometric packages. Our analysis revealed the distribution of entrepreneurship education in universities across the years 2013-2023, with the leading countries in this field and notable journals and authors with high impact factors being identified, alongside the keywords with the highest occurrence and the key subject areas involved. This research provides a rigorous quantitative study of research within entrepreneurship education in universities over the last decade, providing a comprehensive overview and guiding future research directions, with its theoretical contribution lying in systematic bibliometric mapping that reveals knowledge structures, research evolution patterns, and critical gaps within entrepreneurship education research, thereby establishing an empirical foundation for future theoretical development and methodological advancement in the field.
Classification JEL : M13
Paper type: Theoretical Researc
Impact of E-learning adoption on students' performance: A case study of portfolio management course at ENCG-Casablanca
No full textAfter the advances of information technologies (IT), education has taken great advantage of them, relying on IT to provide the technological infrastructure that enables new forms of access, interaction, and learning ; now widely known as E-learning. The adoption of E-learning has become a vital shift in higher education, transforming traditional learning models and reshaping student engagement. This study aims to examine the impact of E-learning adoption on student performance in a portfolio management course at Hassan II University of Casablanca, spanning three academic years (2022–2024). Using a dataset of 832 students’ grades collected before and after the adoption of Mirattrading E-learning platform, we apply a comparative mixed-methods approach. Employing descriptive statistics, ANOVA, t-tests, and effect size calculations to assess variations in academic performance. Findings reveal a significant improvement in overall grades post-adoption, highlighting the positive influence of digital learning. However, increased variability in exam scores suggests disparities in student adaptation, underscoring the need for structured support mechanisms to ensure equitable learning outcomes.
Classification JEL : I21; A22; I23; O33.
Paper type: Empirical ResearchAfter the advances of information technologies (IT), education has taken great advantage of them, relying on IT to provide the technological infrastructure that enables new forms of access, interaction, and learning ; now widely known as E-learning. The adoption of E-learning has become a vital shift in higher education, transforming traditional learning models and reshaping student engagement. This study aims to examine the impact of E-learning adoption on student performance in a portfolio management course at Hassan II University of Casablanca, spanning three academic years (2022–2024). Using a dataset of 832 students’ grades collected before and after the adoption of Mirattrading E-learning platform, we apply a comparative mixed-methods approach. Employing descriptive statistics, ANOVA, t-tests, and effect size calculations to assess variations in academic performance. Findings reveal a significant improvement in overall grades post-adoption, highlighting the positive influence of digital learning. However, increased variability in exam scores suggests disparities in student adaptation, underscoring the need for structured support mechanisms to ensure equitable learning outcomes.
Classification JEL : I21; A22; I23; O33.
Paper type: Empirical Researc
Assessing the Influence of ESG Indicators on Corporate Financial Performance: Evidence from Panel Data Analysis
No full textThe approach combines an international literature review and an empirical panel data analysis of French (CAC 40) and American (S&P 500) companies from 2021 to 2024. Three econometric panel data models (fixed effects, fixed effects with time dimensions, and random effects) were tested using Python.
Results show that ESG scores do not have an immediate significant effect on ROA. However, sectors such as technology and energy exhibit clearly higher profitability regardless of ESG scores. These findings suggest that ESG initiatives may produce long-term positive financial effects.
The study also highlights limitations related to the small sample size and availability of ESG data, while underlining the importance of further research in this field. It concludes that despite the lack of a direct short-term link, ESG criteria remain a strategic lever to strengthen company resilience and competitiveness.
JEL Classification: G30, G32, M14, Q56, C33
Paper type: Empirical researchThe approach combines an international literature review and an empirical panel data analysis of French (CAC 40) and American (S&P 500) companies from 2021 to 2024. Three econometric panel data models (fixed effects, fixed effects with time dimensions, and random effects) were tested using Python.
Results show that ESG scores do not have an immediate significant effect on ROA. However, sectors such as technology and energy exhibit clearly higher profitability regardless of ESG scores. These findings suggest that ESG initiatives may produce long-term positive financial effects.
The study also highlights limitations related to the small sample size and availability of ESG data, while underlining the importance of further research in this field. It concludes that despite the lack of a direct short-term link, ESG criteria remain a strategic lever to strengthen company resilience and competitiveness.
JEL Classification: G30, G32, M14, Q56, C33
Paper type: Empirical researc
Digitalisation et Responsabilité Sociétale des Entreprises au Maroc : Vers une conceptualisation des interactions
No full textThis article studies the interactions between Corporate Social Responsibility (CSR) and digitalization, with a particular focus on the Moroccan context. The first section revisits the theoretical foundations of CSR, from the pioneering works of Bowen, Carroll and Freeman to contemporary approaches that integrate sustainability and the United Nations Sustainable Development Goals (SDGs). The second section analyzes the diffusion of CSR in Morocco, shaped by the institutional framework, the National Strategy for Sustainable Development, and the CSR label of the CGEM, while highlighting the challenges faced by SMEs. The third section addresses digitalization as an organizational transformation, drawing on academic literature and examining its effects on business models, governance, work practices, and ethics. Moroccan and international examples illustrate both the opportunities and limitations of this transformation. The fourth section explores the synergies and tensions between CSR and digitalization: while digital tools can enhance transparency, inclusion and non-financial reporting, they also raise issues such as digital exclusion, environmental footprint, and algorithmic bias. Finally, the critical discussion highlights the ambivalence of this convergence and proposes the concept of “digital CSR” as a promising way forward. The article concludes by offering recommendations for Moroccan companies and institutions: supporting SMEs, strengthening responsible digital skills, and adapting international standards to local realities.
JEL Classification : M14, O33, M15, Q01, O55
Paper Type: Theoretical ResearchCet article examine les interactions entre la responsabilité sociétale des entreprises (RSE) et la digitalisation, en mettant l’accent sur le contexte marocain. La première partie revient sur les fondements théoriques de la RSE, depuis les travaux pionniers de Bowen, Carroll et Freeman jusqu’aux approches contemporaines intégrant la durabilité et les Objectifs de Développement Durable (ODD). La deuxième partie analyse la diffusion de la RSE au Maroc, portée par le cadre institutionnel, la Stratégie nationale de développement durable et le label RSE de la CGEM, tout en soulignant les défis rencontrés par les PME. La troisième partie aborde la digitalisation en tant que mutation organisationnelle, en mobilisant la littérature académique et en examinant ses effets sur les modèles d’affaires, la gouvernance, le travail et l’éthique. Des exemples marocains et internationaux illustrent les opportunités et limites de cette transformation. La quatrième partie explore les synergies et tensions entre RSE et digitalisation : le numérique peut renforcer la transparence, l’inclusion et le reporting extra-financier, mais il soulève aussi des risques tels que l’exclusion numérique, l’empreinte écologique et les biais algorithmiques. Enfin, la discussion critique met en lumière l’ambivalence de cette convergence et propose le concept de « RSE digitale » comme voie d’avenir. L’article conclut en formulant des recommandations pour les entreprises et les institutions marocaines : soutenir les PME, renforcer les compétences numériques responsables et adapter les standards internationaux aux réalités locales.
JEL Classification : M14, O33, M15, Q01, O55
Type d’article : Article théoriqu
Digitalisation de la santé au Maroc : Un levier de gouvernance pour l’efficacité et l’équité
No full textHealthcare digitalization is increasingly seen as a key driver for transforming health systems and addressing contemporary challenges in terms of performance, equity, and governance. In many countries, especially in low- and middle-income contexts, digital innovations such as telemedicine, electronic medical records, and mobile health applications are considered effective tools to optimize resource management, improve quality of care, and expand access to health services. Morocco, currently engaged in a major reform of its health system through the rollout of universal health coverage, offers a particularly relevant case for analyzing the strategic role of digital health in strengthening efficiency and equity.
This article is based on a narrative literature review, drawing on both national and international studies on health system digitalization. The analysis highlights several key contributions: telemedicine enhances territorial coverage and access to specialized services, electronic medical records improve care coordination and traceability, while mobile health applications strengthen health literacy and patient empowerment. However, important challenges remain. These include the digital divide between urban and rural areas, insufficient infrastructure, lack of training for healthcare professionals, and the absence of a consolidated regulatory framework for cybersecurity and data protection.
In conclusion, digital health in Morocco appears to be a promising tool for governance and social justice, but its success will depend on its integration into a comprehensive, inclusive, and sustainable reform strategy. It represents a historic opportunity to strengthen transparency, efficiency, and equity in the Moroccan health system, provided that it is supported by clear political will and strong collective engagement from all stakeholders.
Classification JEL : I14
Paper type: Theoretical ResearchLa digitalisation de la santé est aujourd’hui considérée comme un levier essentiel pour transformer les systèmes sanitaires et répondre aux défis contemporains en matière de performance, d’équité et de gouvernance. Dans de nombreux pays, et en particulier dans les pays à revenu faible et intermédiaire, les innovations numériques – telles que la télémédecine, les dossiers médicaux électroniques ou les applications mobiles – sont perçues comme des solutions permettant d’optimiser la gestion des ressources, d’améliorer la qualité des soins et d’élargir l’accès aux services de santé. Le Maroc, engagé dans un vaste chantier de réforme de son système de santé à travers la généralisation de la couverture médicale universelle, constitue un terrain d’étude particulièrement pertinent pour analyser le rôle stratégique de la santé numérique dans le renforcement de l’efficacité et de l’équité.
Cet article repose sur une revue narrative de littérature, mobilisant des travaux nationaux et internationaux relatifs à la digitalisation des systèmes de santé. L’analyse met en évidence plusieurs apports majeurs : la télémédecine favorise une meilleure couverture territoriale, les dossiers médicaux électroniques améliorent la coordination des soins et la traçabilité, tandis que les applications mobiles renforcent la littératie en santé et l’autonomisation des patients. Toutefois, des limites importantes subsistent. Parmi elles, la fracture numérique entre zones rurales et urbaines, l’insuffisance des infrastructures, le manque de formation des professionnels de santé et l’absence d’un cadre réglementaire consolidé en matière de cybersécurité et de protection des données.
En définitive, la digitalisation de la santé au Maroc apparaît comme un instrument prometteur de gouvernance et de justice sociale, mais son succès dépendra d’une intégration dans une stratégie globale, inclusive et durable. Elle représente une opportunité historique de renforcer la transparence, l’efficacité et l’équité du système de santé, à condition qu’elle soit soutenue par une volonté politique claire et un engagement collectif des acteurs concernés.
JEL Classification : I14
Type du papier : Recherche Théoriqu
La durabilité de l’industrie textile marocaine : un levier stratégique pour le positionnement du Maroc en Afrique
No full textThe African market constitutes a new strategic orientation for Morocco. The latter seeks to position itself as a regional leader in Africa while promoting sustainable development, thus contributing to the emergence of a new development model in Africa. This research addresses the issue of the sustainability of the Moroccan textile industry, which can be perceived as a catalyst for development in Africa. Adopting an adapted positivist epistemological positioning, this research is based on a hypotheticodeductive approach. The present research outlines the findings of a quantitative study. A quantitative study was then conducted. Data were collected through a questionnaire administered to a sample of 36 companies based in Casablanca. Subsequently, a confirmatory study on the same samples, through multiple regression, was used to answer the main question. The SPSS software was used as a tool for analyzing the results. The results show that the textile industry has the potential to position Morocco as a regional hub for this industry.
Keywords: Africa, Sustainable development, New development model, Sustainability, Textile industry
Classification JEL : F02, F15, F18, F19
Paper type: Empirical ResearchLe marché africain constitue une nouvelle orientation stratégique pour le Maroc. Ce dernier cherche à se positionner comme un leader régional en Afrique tout en promouvant le développement durable, en favorisant l’apparition d’un nouveau modèle de développement sur le continent. Cette recherche traite la problématique de la durabilité de l'industrie textile marocaine, qui peut être perçue comme un catalyseur de développement en Afrique. Adoptant un positionnement épistémologique positiviste aménagé, cette recherche repose sur une démarche hypothético-déductive. La présente recherche présente les résultats d'une étude quantitative. Les données ont été recueillies à travers un questionnaire adressé à un échantillon de 36 entreprises basées à Casablanca. Par la suite, une étude confirmatoire sur les mêmes échantillons, par le biais de la régression multiple, a été utilisée pour répondre à la question principale. Le logiciel SPSS a été utilisé comme outil d'analyse des résultats. Les résultats montrent que l'industrie textile a le potentiel de positionner le Maroc en tant que hub régional de cette industrie.
Mots clés : Afrique, Développement durable, Nouveau modèle de développement, Durabilité, Industrie textile
JEL Classification : F02, F15, F18, F19
Type du papier : Recherche empiriqu
Organizational and human factors influencing the acceptance of technologies in supply chains: Conceptual framework
No full textContemporary supply chains are increasingly confronted with the necessity to adopt advanced technologies such as blockchain, the Internet of Things (IoT), and artificial intelligence in order to enhance efficiency, traceability, and sustainability. However, the success of these initiatives does not rely solely on the expected technical performance, but also on their acceptance by stakeholders, which is strongly influenced by organizational and human factors.
This conceptual article relies on a narrative approach to describe and critically analyze the main theoretical models of technology acceptance. Drawing primarily on the Technology Acceptance Model (TAM) and its extensions, while also integrating alternative frameworks such as UTAUT and TOE, the study proposes an integrative conceptual framework that identifies the key enablers and barriers. These factors include perceived usefulness, ease of use, managerial support, training, and resistance to change.
By synthesizing insights from recent literature and adopting a critical stance toward existing models, this research contributes to a deeper understanding of the dynamics of technological adoption in supply chains. Theoretically, it clarifies the complementarities and limitations of current approaches. Practically, it provides managers with guidelines to anticipate organizational and human obstacles and to foster the successful integration of digital innovations.
Keywords: technology acceptance, TAM, UTAUT, TOE, organizational factors, human factors, adoption, supply chain.
Classification JEL : O33, L23, M15, O32, D8
Paper type: Theoretical ResearchContemporary supply chains are increasingly confronted with the necessity to adopt advanced technologies such as blockchain, the Internet of Things (IoT), and artificial intelligence in order to enhance efficiency, traceability, and sustainability. However, the success of these initiatives does not rely solely on the expected technical performance, but also on their acceptance by stakeholders, which is strongly influenced by organizational and human factors.
This conceptual article relies on a narrative approach to describe and critically analyze the main theoretical models of technology acceptance. Drawing primarily on the Technology Acceptance Model (TAM) and its extensions, while also integrating alternative frameworks such as UTAUT and TOE, the study proposes an integrative conceptual framework that identifies the key enablers and barriers. These factors include perceived usefulness, ease of use, managerial support, training, and resistance to change.
By synthesizing insights from recent literature and adopting a critical stance toward existing models, this research contributes to a deeper understanding of the dynamics of technological adoption in supply chains. Theoretically, it clarifies the complementarities and limitations of current approaches. Practically, it provides managers with guidelines to anticipate organizational and human obstacles and to foster the successful integration of digital innovations.
Keywords: technology acceptance, TAM, UTAUT, TOE, organizational factors, human factors, adoption, supply chain.
Classification JEL : O33, L23, M15, O32, D8
Paper type: Theoretical Researc
Etude de l’influence du statut professionnel des professionnels de la santé sur leur engagement organisationnel
No full textThis article proposes a model describing the organizational commitment of public health professionals. It aims to study the effect that the basic profile of healthcare professionals may have on their organizational commitment.
To this end, we developed a research model that includes an explanatory variable related to professional status (doctors and nurses). These two profiles are linked to a dependent variable : organizational commitment, broken down into its three dimensions : affective, normative, and continuance commitment.
Methodologically, we first tested the reliability and feasibility of the organizational commitment measurement scales. Additionally, we employed the Mann-Whitney U test, a non-parametric test used to assess differences between two distributions. Finally, we measured the normality of the data using the Kolmogorov-Smirnov (K-S) test. The study was conducted among 513 public health professionals working in the Rabat-Salé-Kénitra region of Morocco.
The results reveal a statistically significant difference between doctors and nurses suggesting that professional status has a notable influence on the level of continuance commitment. For affective and normative commitment, statistical tests do not show significant variation between doctors and nurses. In conclusion, several avenues are proposed to strengthen the engagement of healthcare professionals, notably by encouraging investment in human capital management practices within the healthcare sector.
Key words : Affective, Normative, Continuance, Commitment, health.
Classification JEL: I12
Paper type: Empirical Researchs’agit d’étudier l’effet que peut exercer le profil de base des professionnels de la santé sur leur engagement organisationnel.
Nous avons développé à cet égard, un modèle de recherche qui mobilise une variable explicative du statut professionnel (les médecins et les infirmiers). Ces deux profils sont mis en relation avec une variable à expliquer : l’engagement organisationnel, décliné selon ses trois dimensions : affective, normative et calculée.
Sur le plan méthodologique, nous avons, premièrement, testé la fiabilité et la faisabilité des échelles de mesure de l’engagement organisationnel. En complément, nous avons eu recours au test U de Mann-Whitney, un test non paramétrique permettant d’évaluer les différences entre deux distributions. Finalement, nous avons mesuré la normalité des données de la variable grâce au test de Kolmogorov-Smirnov (K-S). L’étude a été menée auprès de 513 professionnels de la santé publique travaillant dans la région Rabat-salé-Kénitra au Maroc.
Les résultats révèlent une différence statistiquement significative entre les deux groupes de médecins et infirmiers, suggérant que le statut professionnel exerce une influence notable sur le niveau d'engagement calculé. Pour l’engagement affectif et normatif, les tests statistiques ne montrent pas de variation significative entre les médecins et infirmiers. En conclusion, plusieurs pistes sont proposées afin de renforcer l’engagement des professionnels de la santé, notamment en encourageant l’investissement dans les pratiques de management du capital humain dans le secteur de la santé.
Mots clés : Engagement, affectif, calculé, normatif, santé.
JEL Classification: I12
Type du papier : Recherche empiriqu
Régionalisation avancée, capital humain et dynamique du marché du travail : le cas de Béni Mellal-Khénifra
No full textThis article analyzes how advanced regionalization influences labor market dynamics in the Beni Mellal-Khenifra region through the lever of human capital. Using annual data covering the period 1999–2024, combining HCP statistics and administrative information on training (centers, supervisors, beneficiaries), an ARDL model and its error correction mechanism highlight a stable long-term relationship between the variables studied. The results show that an increase in the number of supervisors and beneficiaries is associated with an improvement in the activity rate, while unemployment has a negative effect. On the other hand, the number of centers and, to a lesser extent, regional GDP appear to be negatively related to participation, which may reflect allocation effects or spatial and sectoral mismatches between the skills offered and local needs. In the short term, economic growth appears to be positively correlated with participation, reflecting a favorable response of employment to the high phases of the cycle. Overall, the findings confirm the validity of the model while calling for caution in the face of certain signs of stability. From an operational perspective, the results argue for a qualitative improvement in training programs—supervision, adequacy of courses—and more effective coordination between regional governance, the productive fabric, and human capital development policies. The limitations of the study, particularly the sample size and the annual dimension of the data, open the way for future regional panel studies and more accurate measurements of actual skills.
Keywords: Advanced regionalization, Human capital, Labor market dynamics, Regional development, Employment and participation, Economic convergence, Spatial and sectoral mismatches, Regional governance, Training and education policies
ClassificationJEL : C22 ; O15 ; R58
Paper type: Empirical ResearchCet article analyse comment la régionalisation avancée influe, par le levier du capital humain, sur la dynamique du marché du travail dans la région de Béni Mellal‑Khénifra. À partir de données annuelles couvrant la période 1999–2024, combinant statistiques du HCP et informations administratives sur la formation (centres, encadrants, bénéficiaires), un modèle ARDL et son mécanisme d’erreur-correction mettent en évidence une relation de long terme stable entre les variables étudiées. Les résultats montrent que la hausse du nombre d’encadrants et de bénéficiaires est associée à une amélioration du taux d’activité, tandis que le chômage exerce un effet négatif. En revanche, le nombre de centres et, dans une moindre mesure, le PIB régional semblent liés négativement à la participation, ce qui peut refléter des effets d’allocation ou des inadéquations spatiales et sectorielles entre compétences offertes et besoins locaux. À court terme, la croissance économique apparaît corrélée positivement à la participation, traduisant une réaction favorable de l’emploi aux phases hautes du cycle. Globalement, les diagnostics confirment la validité du modèle tout en appelant à la prudence face à certains signaux de stabilité. D’un point de vue opérationnel, les résultats plaident pour une amélioration qualitative des dispositifs de formation — encadrement, adéquation des filières — et une coordination plus efficace entre gouvernance régionale, tissu productif et politiques de développement du capital humain. Les limites de l’étude, notamment la taille de l’échantillon et la dimension annuelle des données, ouvrent la voie à de futurs travaux en panel régional et à des mesures plus précises des compétences effectives.
Mots clés : Régionalisation avancée, Capital humain, Dynamique du marché du travail, Développement régional, Emploi et participation, Convergence économique, Désajustements spatiaux et sectoriels, Gouvernance régionale, Politiques de formation et d’éducation.
JEL Classification : C22 ; O15 ; R58
Type du papier : Recherche empiriqu
Privatisation ou Propriété Publique : Quel Modèle pour Optimiser la Performance Financière des Entreprises Publiques Marocaines ?
No full textFaced with the dilemma of choosing the most effective ownership model to improve corporate financial performance, most researchers advocate for the superior performance of private enterprises over public ones. However, other empirical studies suggest that private ownership or privatization does not systematically lead to the desired level of performance.
In this context, the modernization of public management—drawing inspiration from private sector practices—remains essential, especially in strategic sectors, notably through corporatization and the strengthening of the State’s shareholder function. This article is based on a narrative literature review that aims to compare empirical findings on the performance of public versus private enterprises. It seeks to understand to what extent ownership structure, along with other underlying factors, influences financial performance, and to analyze the Moroccan experience by exploring the role that the State as shareholder can play in the strategic management of public assets to optimize performance.
Keywords: State shareholder, Privatization, Moroccan context, Public ownership, Corporatization.
Classification JEL: H32
Paper type: Theoretical Research
Face au dilemme portant sur le choix du type de propriété afin d'améliorer la performance financière des entreprises, la majorité des chercheurs défendent la supériorité de performance de l’entreprise privée face à l’entreprise publique. Cependant, d’autres recherches empiriques justifient que la propriété privée ou la privatisation ne mène pas systématiquement à la performance souhaitée.
A cet égard, la modernisation de la gestion publique et l’inspiration de la gestion privée, en particulier dans des secteurs stratégiques, reste nécessaire, à travers notamment le recours à la corporatisation et à l’appui de la fonction actionnariale de l’Etat. Cet article repose sur une revue de littérature narrative visant à confronter les résultats empiriques relatifs à la performance comparative des entreprises publiques et privées. Il cherche à comprendre dans quelle mesure le type de propriété, ainsi que d’autres facteurs sous-jacents influencent la performance financière des entreprises, et à analyser l’expérience marocaine et le rôle que peut jouer l’État actionnaire dans la gestion stratégique du portefeuille public pour optimiser cette performance.
Mots-clés : Etat actionnaire, Privatisation, Contexte marocain, Propriété publique, Corporatisation.
JEL Classification : H32
Type du papier : Recherche Théoriqu