International Journal of Accounting, Finance, Auditing, Management and Economics
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Rupture du contrat psychologique et intention de quitter : Proposition d’un modèle conceptuel pour expliquer le départ volontaire des professionnels de la santé du secteur public au Maroc
No full textPublic health in Morocco is faced with several challenges and constraints that dissipate the efforts deployed by decision-makers and managers, thus impacting the achievement of national and international objectives in terms of medical coverage, performance, the satisfaction of citizens' needs, and, above all, the attainment of universal health coverage by 2030. Today, faced with the new projects undertaken by the Department of Health, namely the overhaul of the national health system, embodied in Framework Law n°06-22, the creation of health groups, and the introduction of the health function, the State and the Ministry of Health and Social Protection must imperatively overcome these obstacles, especially in terms of human resources, which is one of the key pillars linked to this overhaul. One of the challenges to be overcome in human resources management is undoubtedly that of the premature voluntary departure of health professionals, particularly nurses, midwives, and health technicians - the cornerstone of any healthcare system. With this in mind, and to shed more light on the subject, we have attempted, based on a rich review of the literature, to propose a conceptual model that could form the basis of any subsequent empirical research. To this end, the breach of the psychological contract and trust seem to be key concepts to be grasped and studied to propose tangible solutions for decision-makers to limit the voluntary departure of the said individuals, through the study of the intention to leave, to anticipate this behavior, which is detrimental to the smooth running of care structures. The methodology adopted for this article is based on a narrative literature review.
Keywords: Psychological contract, psychological contract breach, emotional trust, intention to leave, turnover.
JEL Classification: I18, I19, M10, M12.
Paper type: Theoretical Research.Résumé:
La santé publique au Maroc est confrontée par plusieurs défis et contraintes qui dissipent les efforts déployés par les décideurs et managers, impactant ainsi l’atteinte des objectifs nationaux et internationaux en termes de couverture médicale, de performance, de satisfaction des besoins des citoyens et surtout la réalisation de la couverture sanitaire universelle d’ici 2030. Effectivement, aujourd’hui et devant les nouveaux chantiers entamés par le département de la santé, en l’occurrence, la refonte du système national de santé, concrétisée par la loi-cadre n°06-22, la création des groupements sanitaires et l’instauration de la fonction sanitaire, l’État et le Ministère de la Santé et de la Protection sociale doivent impérativement surmonter ces obstacles, surtout en matière de ressources humaines, qui est parmi l’un des piliers phares liés à cette refonte. Ainsi et parmi les défis à contrecarrer en relation avec la gestion des ressources humaines, est sans doute celui du départ volontaire, qualifié de prématuré, des professionnels de la santé et principalement les infirmiers, les sages-femmes et les techniciens de santé ; pierre angulaire de tout système de santé. Dans ce sens, et afin d’apporter plus d’éclaircissement à ce sujet, nous avons essayé sur la base d’une riche revue de littérature de proposer un modèle conceptuel qui pourra faire l’étude d’une éventuelle recherche empirique ultérieure. À cet effet, la rupture du contrat psychologique et la confiance semblent être des concepts clés à appréhender et à étudier afin de proposer des solutions tangibles pour les décideurs pour limiter le départ volontaire desdits individus et ce travers l’étude de l’intention de quitter dans une optique d’anticiper ce comportement qui porte préjudice au bon fonctionnement des structures de soins. La méthodologie qui a été adoptée pour l’élaboration de cet article est basée sur une revue de littérature narrative.
Mots clés : Contrat psychologique, rupture du contrat psychologique, confiance affective, intention de quitter, turnover.
Classification JEL: I18, I19, M10, M12.
Type de l’article : Article théorique
La métamorphose des formes de la monnaie : Etude théorique de l’effet de ces instabilités sur nos économies contemporaines
No full textThe purpose of our study is to analyze the historical evolution of monetary systems, from barter to electronic money, in order to understand the impacts of the dematerialization of money on contemporary economies. Throughout history, the supply of essential goods has undergone a significant transformation. In the past, people engaged in bartering, directly exchanging goods to satisfy their daily needs. However, as trade multiplied, bartering became increasingly complex and impractical. This growing complexity prompted the need to create a reference of value, which gradually gave rise to the first forms of money. The evolution of monetary systems was a gradual process that spanned centuries. From the use of metal coins to banknotes, cheques, bank deposits and electronic money, money has continued to evolve to meet the changing needs of society. This historical transformation has been clearly oriented towards the dematerialization of money. Initially, exchanges were based on barter, but as transactions became more numerous, this method proved increasingly complex and impractical. Today, money mainly takes three distinct forms: coins for divisional money, banknotes, and bank balances held by economic players in various credit institutions for scriptural money. The increasing globalization of trade has fostered a trend towards the progressive dematerialization of money. This transformation reflects the changing needs of modern society, where electronic money and digital transactions occupy an increasingly prominent place in our global economy. The study of these monetary evolution is of great importance in understanding the impact of these changes on our contemporary economies.
Keywords: barter, forms of money, dematerialization, evolution.
JEL Classification: E40
Paper type: Theoretical Research.L’objet de notre étude et d’analyser l'évolution historique des systèmes monétaires, depuis le troc jusqu'à la monnaie électronique, afin de comprendre les impacts de la dématérialisation de la monnaie sur les économies contemporaines. À travers l'histoire, l'approvisionnement en biens essentiels a subi une transformation significative. Autrefois, les individus se livraient au troc, échangeant directement des biens pour satisfaire leurs besoins quotidiens. Cependant, à mesure que les échanges se multipliaient, le troc devenait de plus en plus complexe et peu pratique. Cette complexité croissante a incité la nécessité de créer une référence de valeur, ce qui a progressivement donné naissance aux premières formes de monnaie. L'évolution des systèmes monétaires a pris des siècles pour que ce processus se déroule progressivement. Du recours à des pièces de métal aux billets de banque, ainsi que d’autres éléments tels que les chèques, les dépôts bancaires et la monnaie électronique, la monnaie à accélérer l’évolution pour répondre aux exigences changeantes de la société. Cette transformation historique s'est nettement orientée vers la dématérialisation de la monnaie. Initialement, les échanges étaient basés sur le troc, mais à mesure que les transactions devenaient plus nombreuses, cette méthode s'est avérée de plus en plus complexe et impraticable. Aujourd'hui, la monnaie prend principalement trois formes distinctes : les pièces utilisées pour les valeurs monétaires divisionnaires, les billets de banque, et les soldes bancaires en possession par les acteurs économiques dans diverses institutions financières de crédit pour la monnaie scripturale. La mondialisation croissante des échanges a favorisé une tendance vers la dématérialisation progressive de la monnaie, cette transformation reflète les besoins changeants de la société moderne, où la monnaie électronique et les transactions numériques gagnent en importance de manière croissante au sein de notre économie internationale. L'étude de ces évolutions monétaires revêt une grande importance pour bien comprendre l’effet de ces instabilités sur nos économies contemporaines.
Mots- clés : le troc, les formes de monnaie, la dématérialisation, l’évolution.
Classification JEL : E40
Type de l’article : Article théorique
Stratégie de valorisation économique des déchets solides ménagers de Conakry en Guinée, Afrique de l’Ouest
No full textThe objective of this research concerns the evaluation of the economic impacts of strategies for the recovery of household solid waste in the city of Conakry based on tangible and demonstrated elements. To achieve this, four waste management scenarios served as a basis for the analyzes carried out. Collection was provided by the Albayrack company and transported to our work location. Careful manual sorting is carried out to characterize the waste.
The analysis of the physico-chemical parameters (density, electrical conductivity, average pH, moisture content of the fermentable material, lower calorific value PCI, carbon/nitrogen ratio) was carried out on samples obtained in applying the quartering method.
This characterization of household solid waste has made it possible to understand that the MSW of the city of Conakry are composed of: 44% organic waste, 20% plastic, 4% glass, 8% paper / cardboard, 5% metal, 5% wood and 14% other.
According to the results of the characterization of the DMA (sorting by category presented in figure 4) acquired from this study, we note that the DMA of the city of Conakry present a diversity of materials, the majority of which can be recovered or reused and by consequently the waste of resources decreases and pushes the development of the economy. Thus, this study allowed us to divide into 4 groups the MSW capable of being recovered or recycled and are presented as follows: Waste recoverable by composting, methanization, recycling and storable. These recovery strategies would reduce household solid waste dumps by 80% in the City of Conakry (Guinea).
Key words: Strategies, household waste, characterization, economic recovery and production cost.
JEL Classification: Q42, Q53
Type of paper: Theoretical Research
L’objectif de cette recherche porte sur l’évaluation des incidences économiques des stratégies de valorisation des déchets solides ménagers de la ville de Conakry sur la base des éléments tangibles et démontrés. Pour y parvenir, quatre scénarios de gestion de déchets ont servi de base aux analyses effectuées. La collecte était assurée par la société Albayrack et acheminée au lieu de notre travail. Un tri manuel et minutieux est réalisé pour la caractérisation des déchets. L’analyse des paramètres physico-chimiques (la densité, la conductivité électrique, le pH moyen, le taux d’humidité de la matière fermentescible, le pouvoir calorifique inférieur PCI, le rapport carbone /azote) a été effectuée sur des échantillons obtenus en appliquant la méthode de quartage.
La caractérisation des déchets a permis de comprendre que les déchets solides ménagers (DSM) de Conakry sont composés de 44% de déchets organiques, 20 % de plastiques, 4% de verres, 8% de papiers / cartons, 5% de métaux, 5% de bois et 14 % autres.
D’après les résultats ci-dessus de la caractérisation des DSM, nous constatons que les DSM de la ville de Conakry présentent une diversité des matières dont la majorité peuvent être valorisées ou réutilisées.
Ainsi, nous avons divisé en quatre (4) groupes les DSM susceptibles d’être valorisés ou recyclés comme suit : Les déchets valorisables par compostage, méthanisation, recyclages et stockables. Ces stratégies de valorisation permettraient de réduire de 80% des décharges des déchets solides ménagers de Conakry et pourraient contribuer à la création d’emplois et au développement socio-économique du pays.
En nous appuyant sur les résultats de nos analyses technico-économiques basées sur deux critères à savoir les coûts des investissements et les coûts de gestion, nous proposons la méthanisation qui est la stratégie de valorisation la plus économique et qui permettrait de produire une énergie de 197.1119.326 kWh/an et desservir 166000 ménages environ à Conakry en électricité en 2024. Cette recherche a également évalué la quantité d’engrais (compost) estimée à 184.992 tonnes à partir des DSM de Conakry et le coût de production. Cette étude a pour mérite d’établir la relation entre la quantité de déchets organiques et la quantité de compost, on note 1kg de déchets ménagers de Conakry produit 0,48 kg de compost.
Au terme de la recherche, nous avons également fait des recommandations afin de d’amélioration d’une gestion efficace et durable des déchets ménagers solides de Conakry.
Mots clés : Stratégies, déchets ménagers, caractérisation, valorisation économique et coût de production.
JEL Classification : Q42, Q53
Type du papier : Recherche Théoriqu
Comprehensive analysis of the impacts of COVID-19 on educational inequalities in rural Morocco and perspectives for public policies
No full textDespite the implementation of significant educational reforms in Morocco in 1999, 2009, and 2015, there persists a notable disparity in school enrollment between boys and girls, public and private school students, and urban and rural residents. Consequently, educational inequalities have increased, particularly during and after the global pandemic.
Consequently, the advent of the COVID-19 pandemic compelled Moroccan educational systems to adapt to novel circumstances swiftly, precipitating significant challenges about the right to education during periods of crisis.
This article aims to analyze the educational losses and inequalities caused by the COVID-19 pandemic and the responses of governments, schools, and teachers, with a particular focus on rural Moroccan areas. To address this gap, this study also aims to propose actions to strengthen education in rural areas, as a common good and a bulwark against inequalities.
A quantitative and qualitative survey conducted in rural areas of Morocco revealed that the COVID-19 pandemic has exacerbated existing educational inequalities in these areas. The limited access to technology, the school closures, and the socio-economic disparities were significant factors that affected the educational outcomes.
Together, the discourses and practices of teachers and principals demonstrate the intricacy of managing education during and in the aftermath of a pandemic. This illuminates both the difficulties inherent in reform and the necessity of learning from crises.
Keywords: Inequalities, education, pandemic, rural, public policy, dropout.
JEL Classification: I24
Paper type: Empirical research.
Despite the implementation of significant educational reforms in Morocco in 1999, 2009, and 2015, there persists a notable disparity in school enrollment between boys and girls, public and private school students, and urban and rural residents. Consequently, educational inequalities have increased, particularly during and after the global pandemic.
Consequently, the advent of the COVID-19 pandemic compelled Moroccan educational systems to adapt to novel circumstances swiftly, precipitating significant challenges about the right to education during periods of crisis.
This article aims to analyze the educational losses and inequalities caused by the COVID-19 pandemic and the responses of governments, schools, and teachers, with a particular focus on rural Moroccan areas. To address this gap, this study also aims to propose actions to strengthen education in rural areas, as a common good and a bulwark against inequalities.
A quantitative and qualitative survey conducted in rural areas of Morocco revealed that the COVID-19 pandemic has exacerbated existing educational inequalities in these areas. The limited access to technology, the school closures, and the socio-economic disparities were significant factors that affected the educational outcomes.
Together, the discourses and practices of teachers and principals demonstrate the intricacy of managing education during and in the aftermath of a pandemic. This illuminates both the difficulties inherent in reform and the necessity of learning from crises.
Keywords: Inequalities, education, pandemic, rural, public policy, dropout.
JEL Classification: I24
Paper type: Empirical research.
 
Pratique du télétravail et efficacité des salariés en période de crise sanitaire : une investigation au sein des entreprises camerounaises
No full textThe objective of this research is to analyze the influence of teleworking on employee efficiency. We therefore start from the observation that the world of work seems to be confronted with new organizations facing new information and communication technologies. Consequently, some companies are adapting to these technologies and offering their employees a new way of working: teleworking. However, this is not yet clearly anchored in mentalities. A polymorphous practice emanating from a certain flexibility in organizations and the use of information and communication technologies (ICT), teleworking seems to appeal to a growing number of workers. This is why we were interested in the teleworking context. For a long time, teleworking was considered by Cameroonian business managers as a negligible form of work organization. Today with the globalization of economies and the famous health crisis which is currently affecting the entire planet, these managers, the center of the development policies of their companies, have turned to this organization of work which, it must be noted, has existed since a long time. The purpose of this research is to analyze the influence of teleworking on employee efficiency. For this we considered autonomy and control to explain the latter. We used linear regression on a sample of 50 employees based on a questionnaire to conclude that autonomy at work has a positive influence on employee efficiency. For the control variable, a linear regression on a sample of 50 employees based on a questionnaire found that control has a negative effect on employee efficiency.
Key words: teleworking, control, autonomy, efficiency.
Classification JEL: J8, O15.
Paper type: Theoretical Research or Empirical ResearchL’objectif de cette recherche est d’analyser l’influence du télétravail sur l’efficacité des salariés. Nous partons donc du constat que le monde du travail semble être confronté à de nouvelles organisations faisant face aux nouvelles technologies de l’information et de la communication. Par conséquent, certaines entreprises s’adaptent à ces technologies et proposent, à leurs salariés, un nouveau mode de travail : le télétravail. Néanmoins, celui-ci n’est pas encore clairement ancré dans les mentalités. Pratique polymorphe émanant d'une certaine flexibilité dans les organisations et d'un usage des technologies de l'information et de la communication (TIC), le télétravail semble séduire un nombre croissant de travailleurs. C’est pour cette raison que nous nous sommes intéressés au contexte de télétravail. Pendant longtemps le télétravail a été considéré par les gestionnaires d’entreprise camerounaise comme une forme d’organisation du travail négligeable. Aujourd’hui avec la mondialisation des économies et la fameuse crise sanitaire qui touche la planète tout entière actuellement, ces gestionnaires, centre des politiques de développement de leurs entreprises, se sont tournés vers cette organisation du travail qui, il faut le préciser, existait depuis longtemps. L’objet de cette recherche est d’analyser l’influence du télétravail sur l’efficacité des salariés. Pour cela nous avons considéré l’autonomie et le contrôle pour expliquer ce dernier. Nous avons utilisé une régression linéaire sur un échantillon de 50 salariés en nous basant sur un questionnaire pour conclure que l’autonomie au travail a une influence positive sur l’efficacité des salariés. Pour la variable contrôle, une régression linéaire sur un échantillon de 50 salariés en se basant sur un questionnaire a permis de trouver que le contrôle a un effet négatif sur l’efficacité des salariés.
Mots clés : télétravail, contrôle, autonomie, efficacité.
JEL Classification : J8, O15.
Type du papier : Recherche Théorique ou empiriqu
Finance inclusive et croissance agricole en Afrique subsaharienne : Le rôle des Technologies de l’Information et de la Communication (TICs)
No full textThe main objective of this article is to determine the role that ICTs can play in the relationship between inclusive finance and agricultural growth in sub-Saharan Africa. We formulate hypotheses which are tested empirically using econometric estimates with a sample of 31 sub-Saharan African countries over the period from 2004 to 2020. The results of the analyzes show that inclusive finance through access and use financial services negatively affects agricultural growth in sub-Saharan Africa. It also appears that ICTs (mobile phones) are the main channels through which inclusive finance positively affects agricultural growth in sub-Saharan Africa. Thus, we recommend that political and economic decision-makers develop technological infrastructures, in this case the increasingly increased use of mobile phones to facilitate access and use of financial services to people living from agriculture in Africa. sub-Saharan.
Keyswords : Inclusive finance, Agriculture growth, Financial services, ICTs, Mobile phones
Classification JEL: C19
Paper type: Empirical researchCet article a pour principal objectif de déterminer le rôle que peuvent jouer les TICs dans la relation qui existe entre la finance inclusive et la croissance agricole en Afrique subsaharienne. Nous formulons des hypothèses qui sont testées empiriquement en utilisant les estimations économétriques avec un échantillon de 31 pays d’Afrique subsaharienne sur la période allant de 2004 à 2020. Les résultats des analyses montrent que la finance inclusive à travers l’accès et l’usage des services financiers affecte négativement la croissance agricole en Afrique subsaharienne. Il ressort également que les TICs (téléphones mobiles) sont des principaux canaux par lesquels la finance inclusive affecte positivement la croissance agricole en Afrique subsaharienne. Ainsi, nous recommandons aux décideurs politiques et économiques de développer des infrastructures technologiques en l’occurrence l’utilisation de plus en plus accrue du téléphone mobile pour faciliter l’accès et l’utilisation des services financiers aux personnes vivant de l’agriculture en Afrique subsaharienne.
Mots clés : Finance inclusive, Croissance agricole, Services financiers, TICs, téléphones mobiles.
GEL : C19
Type de papier : recherche empiriqu
The quality of accounting information: between qualitative and quantitative perspectives
No full textThe aim of this article is to identify the various ingredients of accounting information quality, drawing on both conceptual and empirical literature, by bringing together the qualitative approach supported by standard-setters (international and national frameworks) and the quantitative approach followed by researchers. The latter have proposed indicators to assess such quality, while taking into account the concerns of users of accounting information in their decision-making, particularly investors. Thus, between the truthful quality of accounting information (upstream quality) and the subjective quality of this information (downstream quality), standard-setters and researchers need to be united around a common vision as common ground.
Keywords: Accounting information quality, qualitative optics, quantitative optics, standard-setters, researchers.
JEL: M 41.
Type: Theoretical research.L'objectif de cet article est d'identifier les différents ingrédients de la qualité de l'information comptable en mobilisant à la fois une littérature conceptuelle et une littérature empirique à travers un rapprochement entre l'optique qualitative soutenue par les normalisateurs (cadre international et cadre national) et l'optique quantitative suivie par les chercheurs. Ces derniers ont proposé des indicateurs évaluant une telle qualité tout en tenant compte des préoccupations des utilisateurs de l'information comptable dans leur prise de décision, notamment l'investisseur. Ainsi, entre la qualité véridique de l'information comptable (qualité en amont) et la qualité subjective de cette information (qualité en aval), les normalisateurs et les chercheurs doivent s’unir autour d'une vision commune en tant que terrain d’entente.
Mots clés : La qualité de l’information comptable, optique qualitative, optique quantitative, normalisateurs, chercheurs.
JEL : M 41.
Type : Recherche théorique
Identification des lacunes d’apprentissage et l’intégration des TICE dans les pratiques de soutien pédagogique à distance : Réalités et perceptions des enseignants des SVT en cycle secondaire qualifiant
No full textThis study examines the practices of teachers in detecting distance-learning gaps in students in life and earth sciences at the secondary level. It also explores their mastery and perceptions of educational technologies used for distance pedagogical support. The results could extend to higher education and feed into continued professional development programs for human resources, in order to optimize the effective use of technologies in distance teaching and learning practices. To this end, we administered a closed questionnaire to a qualitative sample of 80 SVT teachers representing the provincial directorates of Salé, Kenitra and Sidi Slimane. This questionnaire was disseminated on the Internet (closed groups of SVT teachers of the qualifying cycle via WhatsApp, Facebook) with the application Google forms. The results of this study show that despite the large number of teachers who have the technical means and basic level of mastery of ICT tools, the use of these tools remains modest in the practices of diagnosis of learning gaps of learners; it reduces the effectiveness of remediation and significantly alters the improvement of learning.
Keywords: Pedagogical support, Learning gaps, ICT, Distance learning.
Classification JEL: I20, I21, I24
Paper type: Empirical ResearchCette étude examine les pratiques des enseignants pour détecter les lacunes d'apprentissage à distance chez les apprenants en sciences de la vie et de la terre au niveau secondaire. Elle explore également leur maîtrise et leurs perceptions des technologies éducatives utilisées pour le soutien pédagogique à distance. Les résultats pourraient s'étendre à l'enseignement supérieur et alimenter les programmes de formation continue et professionnelle des ressources humaines, afin d'optimiser l'utilisation efficace des technologies dans les pratiques d'enseignement et d'apprentissage à distance. À cet effet, nous avons administré un questionnaire fermé à un échantillon qualitatif de 80 enseignants de SVT représentant les directions provinciales de Salé, Kénitra et Sidi Slimane. Ce questionnaire a été diffusé sur Internet (groupes fermés des enseignants de SVT du cycle qualifiant via WhatsApp, Facebook) avec l’application Google forms. les résultats de cette étude montrent que malgré le nombre assez important d’enseignants(tes) qui possède les moyens techniques et niveaux de base de maitrise des outils des TICE, l’utilisation de ces outils reste modeste dans les pratiques de diagnostic des lacunes d’apprentissage des apprenants, cela réduit l’efficacité de la remédiation et altère d’une façon significative l’amélioration des apprentissages.
Mots clés : Soutien pédagogique, Lacunes d’apprentissage, TICE, Enseignement à distance.
JEL Classification : I20, I21, I24
Type du papier : Recherche empiriqu
Challenges in Achieving Sustainable Development
No full textThe notion of "sustainable development" calls for a prevalent idea that emphasizes the equilibrium between humans needs, progress’ economic, protection of environment, in the last the social peace. Interestingly, a method we might consider in addition to what has been depicted across a range of media, does not restrict in the long run expansion exclusively the brink of ecological devastation. There is a substantial body of literature on sustainable development, with several social structures, institutions, and groups lobbying for its implementation. The environment is regarded as a shared resource that is available to all without requiring any financial commitment. Because of the lack of cost associated with this method, natural resources have depleted and climate change has emerged, both of which represent substantial obstacles to our hopes for sustainable growth.
This essay's goal is to address this problem by presenting a review of the literature. Our content is organized around four major components. If growth is meant to benefit future generations, it is deemed "sustainable". Development that is equitable, productive, and environmentally sustainable is necessary for long-term progress. It is essential to see the economy as a means to an end, the social as a goal, and the land as a condition. In order to solve and navigate the issues confronting the planet and humanity, states, corporations, associations, organizations, local councils, individuals, and scientists must collaborate.
Key-words: Sustainable development; Environment; Challenges; Morocco; Achieving.
JEL: Q01
Paper type: theoretical ResearchThe notion of "sustainable development" calls for a prevalent idea that emphasizes the equilibrium between humans needs, progress’ economic, protection of environment, in the last the social peace. Interestingly, a method we might consider in addition to what has been depicted across a range of media, does not restrict in the long run expansion exclusively the brink of ecological devastation. There is a substantial body of literature on sustainable development, with several social structures, institutions, and groups lobbying for its implementation. The environment is regarded as a shared resource that is available to all without requiring any financial commitment. Because of the lack of cost associated with this method, natural resources have depleted and climate change has emerged, both of which represent substantial obstacles to our hopes for sustainable growth.
This essay's goal is to address this problem by presenting a review of the literature. Our content is organized around four major components. If growth is meant to benefit future generations, it is deemed "sustainable". Development that is equitable, productive, and environmentally sustainable is necessary for long-term progress. It is essential to see the economy as a means to an end, the social as a goal, and the land as a condition. In order to solve and navigate the issues confronting the planet and humanity, states, corporations, associations, organizations, local councils, individuals, and scientists must collaborate.
Key-words: Sustainable development; Environment; Challenges; Morocco; Achieving.
JEL: Q01
Paper type: theoretical Researc
Relevance of firms’ voluntary information disclosure: Case of the companies listed on the Casablanca stock exchange
No full textThis study investigates the perception of the usefulness of 40 voluntary information items expected by financial analysts, compared to the actual degree of their disclosure in the annual reports of 19 listed companies on the Casablanca Stock Exchange. Data were collected through questionnaires and content analysis of the companies' annual reports. The results reveal a significant gap between the information expected by analysts and what is disclosed, with 18 out of the 40 items showing complete divergence from expectations. The overall disclosure level does not exceed 56.64%, and the correlation between perceived usefulness and disclosure levels is weak (-0.02, not significant). These findings highlight that the current supply of voluntary information fails to meet the demands of financial analysts, indicating that market forces alone are insufficient to ensure an adequate level of disclosure. The study suggests that regulatory interventions are necessary to enhance the quality and relevance of voluntary disclosures in annual reports. It also calls on company managers to develop more comprehensive disclosure strategies to address the specific informational needs of financial analysts.
Keywords: supply, demand, voluntary disclosure, voluntary information, annual reports, financial analysts.
JEL Classification: D83, M41, N27
Paper type: Empirical researchThis study investigates the perception of the usefulness of 40 voluntary information items expected by financial analysts, compared to the actual degree of their disclosure in the annual reports of 19 listed companies on the Casablanca Stock Exchange. Data were collected through questionnaires and content analysis of the companies' annual reports. The results reveal a significant gap between the information expected by analysts and what is disclosed, with 18 out of the 40 items showing complete divergence from expectations. The overall disclosure level does not exceed 56.64%, and the correlation between perceived usefulness and disclosure levels is weak (-0.02, not significant). These findings highlight that the current supply of voluntary information fails to meet the demands of financial analysts, indicating that market forces alone are insufficient to ensure an adequate level of disclosure. The study suggests that regulatory interventions are necessary to enhance the quality and relevance of voluntary disclosures in annual reports. It also calls on company managers to develop more comprehensive disclosure strategies to address the specific informational needs of financial analysts.
Keywords: supply, demand, voluntary disclosure, voluntary information, annual reports, financial analysts.
JEL Classification: D83, M41, N27
Paper type: Empirical researc