International Journal of Accounting, Finance, Auditing, Management and Economics
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Digitalisation de l’enseignement supérieur au Maroc : Approche théorique et conceptualisation
No full textDigitalization, which has become essential in our lives, has changed our lifestyles and professional practices. This digital transformation, characterized by the integration of new information and communication technologies (NICT) in all sectors of Moroccan society, including higher education. It opens up exciting new perspectives, such as improving access to education through the dematerialization of resources and the flexibility of learning methods, in addition, it promotes the personalization of training courses, the internationalization of exchanges is also facilitated by remote collaboration tools, as well as the development of digital skills. However, it also raises significant challenges that require in-depth reflection and significant investments, such as teacher training, the digital divide and the adaptation of educational content and infrastructure. In this context, our work aims to explore the theoretical models of digital transformation in higher education. This involves classifying the different conceptual approaches that allow us to analyze and understand the complexity of digitalization within academic institutions. Based on these models, we will explore the technologies that facilitate digitalization such as artificial intelligence, Big Data, the Internet of Things (IOT) and virtual reality that are capable of further transforming higher education. The article highlights the best pedagogical practices, thus offering concrete avenues to support academic institutions in this digital transformation.
Keywords: Digitalization, higher education, theoretical models, enabling technologies
JEL Classification: A22
Type of article: Theoretical ResearchLa digitalisation, devenue incontournable dans nos vies, a bouleversé nos modes de vie et nos pratiques professionnelles. Cette transformation numérique, caractérisée par l’intégration des nouvelles technologies de l’information et de la communication (NTIC) dans tous les secteurs de la société marocaine, notamment l’enseignement supérieur. Elle ouvre de nouvelles perspectives passionnantes, telles que l’amélioration de l'accès à l'enseignement grâce à la dématérialisation des ressources et à la flexibilité des modalités d’apprentissage, de plus, elle favorise la personnalisation des parcours de formation, l’internationalisation des échanges est également facilitée par des outils de collaboration à distances, ainsi que le développement des compétences numériques. Toutefois, elle soulève également des défis importants qui nécessitent une réflexion approfondie et des investissements importants, comme la formation des enseignants, la fracture numérique et l'adaptation des contenus pédagogiques et des infrastructures.
Dans ce contexte, notre travail se propose d’explorer les modèles théoriques de la transformation numérique dans l’enseignement supérieur. Il s’agit de classifier les différentes approches conceptuelles qui permettent d’analyser et de comprendre la complexité de la digitalisation au sein des établissements universitaires. En nous appuyant sur ces modèles, nous explorerons les technologies facilitatrices de la digitalisation telles que l’intelligence artificielle, Big Data, internet des objets (IOT) et la réalité virtuelle qui sont capables de transformer encore davantage l’enseignement supérieur. L'article met en évidence les meilleures pratiques pédagogiques offrant ainsi des pistes concrètes pour accompagner les établissements universitaires dans cette transformation numérique.
Mots clés : Digitalisation, enseignement supérieur, modèles théoriques, technologies facilitatrices
Classification JEL : A22
Type d’article : Article théoriqu
Effet de l’endettement extérieur dans la relation politique budgétaire-croissance en Afrique subsaharienne : Une Analyse de la non linéarité
Get PDFThe objective of this article is to analyze the non-linear effect of fiscal policy on economic growth conditional on external debt in sub-Saharan Africa during the period from 2011 to 2021. By applying a Panel Smooth Transition Regression model (PSTR) developed by Gonzàlez et al. (2005), the results show that fiscal policy has non-linear and significant effect on the growth rate conditioned by external debt and indicate the existence of a threshold of approximately 37% of the external debt ratio per relative to GDP, beyond which any increase in budgetary expenditure negatively affects the growth rate in sub-Saharan Africa. More precisely, the results obtained suggest that the sensitivity of the growth rate to fiscal policy becomes lower when external debt becomes increasingly higher. Our results remain robust using the interaction model estimated by the GMM method. We suggest governments substitute debt with resources such as non-oil revenues and others.
Keywords : Public debt, economic growth and PSTR model.
JEL Classification : F21, F36, F43.
Paper type : Empirical research.
L’objectif de cet article est d’analyser l’effet non linéaire de la politique budgétaire sur la croissance économique conditionnellement a la dette extérieure en Afrique subsaharienne au cours de la période allant de 2011 à 2021.En appliquant un modèle Panel Smooth Transition Regression (PSTR) développé par Gonzàlez et al. (2005), les résultats montrent que la politique budgétaire a l’effet non linéaire et significatif sur le taux de croissance conditionnée par la dette extérieure et indiquent l’existence d’un seuil d’environ 37% du ratio d’endettement extérieur par rapport au PIB, au-delà duquel toute augmentation des dépenses budgétaires affecte négativement le taux de croissance en Afrique subsaharienne. Plus précisément, les résultats obtenus suggèrent que la sensibilité du taux de croissance à la politique budgétaire devient plus faible lorsque la dette extérieure devient de plus en plus élevée. Nos résultats restent robustes en utilisant le modèle à interaction estimé par la méthode GMM. Nous suggérons aux gouvernements de substituer la dette par des ressources telles que les revenus non pétroliers et autres.
Mots clés : Endettement public, croissance économique et le modèle PSTR.
Classification JEL : F21, F36, F43,
Type de l’article : Recherche appliquée
The Impact of Leadership style on the Performance of Public Organizations in Moroccan University
Get PDFLeadership plays an important role in organizations when managing a team of people it is crucial to achieve objectives within the constraints of time and costs this article examines the impact of leadership quality on organizational effectiveness the measures were derived from a survey of « 30 managers, including presidents, deans, directors, and general secretaries the study reviews all the collected results (50 questionnaires) through empirical research, specifically quantitative research the results from our questionnaire indicate that the leadership of managers in public universities in Morocco holds a significant position in the power hierarchy of the organizational structure.
Key words : Leadership, organizational performance, higher education, Manager, Maroc.
JEL Classification: G39
Type of article : Empirical researchLe leadership joue un rôle important dans les organisations lorsqu'il s'agit de gérer une équipe de personnes, il est crucial d'atteindre les objectifs en respectant les contraintes de temps et de coûts. Cet article examine l'impact de la qualité du leadership sur l'efficacité organisationnelle les mesures ont été dérivées d'une enquête auprès de " 30 managers, dont des présidents, des doyens, des directeurs et des secrétaires généraux. L’étude passe en revue tous les résultats collectés (50 questionnaires) à travers une recherche empirique, spécifiquement quantitative menée grâce à une enquête par questionnaire les résultats de notre questionnaire. Indiquent que le leadership des managers dans les universités publiques au Maroc occupe une position significative dans la hiérarchie du pouvoir de la structure organisationnelle.
Mots clés : Leadership, performance organisationnelle, Maroc, enseignement supérieur, Manager
Classification JEL : G39
Type de l’article : Recherche empiriqu
Influence de Sélectes Composantes du Management Stratégique sur la Performance Commerciale des PMEs Marocaines dans la Région de Casa-Settat
Get PDFAgainst the dynamic business backdrop of the Casablanca region of Morocco, this paper examines the strategic management of business performance in a diverse group of over 100 small and medium-sized enterprises (SMEs). It examines how for key elements - investment choice, inventory management, product flow and market strategies - influence the commercial success of these companies.
Using a methodology including data collection and analysis, this paper highlights patterns, trends and correlations that illuminate the relationship between key elements of investment, inventory management, product disposal and market strategies.
The approach includes establishing the sample of SMEs, then constructing the questionnaire for the four components, and finally, analyzing the data using statistical tools; our results reveal that the strategies employed by SMEs in this region contribute to a better understanding of how they navigate the competitive marketplace.
The implications of this research extend beyond the immediate Casablanca context, offering valuable insights to SMEs around the world seeking to optimize their strategic management practices.
Key words: Commercial performance, SME, Stock management, investment choices
Classification JEL : G21, L25, L26.
Paper type: Applied research, Empirical article
Dans le contexte commercial dynamique de la région de Casablanca, au Maroc, cet article se penche sur la gestion stratégique des performances commerciales au sein d'un groupe diversifié de plus de 100 petites et moyennes entreprises (PME). Il examine la manière dont quatre éléments essentiels - le choix des investissements, la gestion des stocks, l'écoulement des produits et les stratégies de marché - influencent le succès commercial de ces entreprises.
Grâce à une méthodologie comprenant la collecte et l'analyse de données, cet article met en évidence des modèles, des tendances et des corrélations qui éclairent la relation entre les éléments clés de l'investissement, la gestion des stocks, l'élimination des produits et les stratégies de marché.
La démarche comprend la constitution de l'échantillon des PMEs, ensuite construire le questionnaire pour les quatre composantes, puis l'analyse des données à l'aide d'outils statistiques ; nos résultats révèlent que les stratégies employées par les PME dans cette région contribuent à une meilleure compréhension de la manière dont elles naviguent sur le marché concurrentiel.
Les implications de cette recherche s'étendent au-delà du contexte de Casablanca, offrant des perspectives aux PME qui cherchent à optimiser leurs pratiques de gestion stratégique.
Mots clés : Performance commerciale, PME, Gestion de stock, choix d’investissement
Classification JEL : G21, L25, L26.
Type de l’article : Recherche appliquée, étude empiriqu
Les pratiques du Knowledge Management et la performance Universitaire
Get PDFWith the enormous amount of information and knowledge being created permanently, Knowledge Management (KM) is an approach that enables knowledge to be valorized and perpetuated, while optimizing its use. While KM has been adopted in a large number of sectors and organizations, universities, and the higher education sector in general, have yet to benefit from the possibilities offered by Knowledge Management, despite the fact that universities are considered a suitable environment for knowledge creation, and its transfer is a necessity to enhance university performance in terms of quality of training and ensuring learning. The aim of this article is to analyze, theoretically, the concept of Knowledge Management and its application within universities, while explaining performance indicators in the university context.
Keywords: Knowledge Management, Performance, University
Classification JEL I 23
Paper type: Theoretical Research Avec la quantité énorme des informations et des connaissances créées en permanence, la gestion des connaissances (GC) ou le Knowledge Management (KM) est une approche qui permet de valoriser et de pérenniser la connaissance tout en optimisant son usage. Alors que le KM a été adopté dans un grand nombre de secteurs et d'organisations, les universités, et le secteur de l'enseignement supérieur en général, n'ont pas encore bénéficié des possibilités offertes par le Knowledge Management, tandis que les universités sont considérées comme un environnement convenable pour la création de la connaissance, et son transfert est une nécessité pour accroitre la performance de l’université en termes de qualité de formations. L’objectif principal de cet article est de réaliser une revue systématique de la littérature sur le Knowledge Management et son application au sein des universités, tout en mettant en relief les indicateurs de la performance dans le contexte universitaire.
Mots clés : Gestion des connaissances, Performance organisationnelle, université
Classification JEL I 23
Type de l’article : article théorique
Contribution à la mesure de la performance globale de la grande entreprise au Maroc
No full textThe objective of this article is to propose a measure of global performance in the Moroccan context by integrating four dimensions: financial/economic performance, organizational performance, social performance, and societal/environmental performance. This construct has always attracted the interest of academics and practitioners because of its complexity and importance in management science and the world of business. Indeed, it is essential to assess the global performance in order to communicate it to all the firm's stakeholders and to be able to improve it over time.
Previously, the assessment of performance was limited to the financial/economic dimension. A vision that has become very simplistic and insufficient in the current context where the interests of all those involved in the firm must be considered. Therefore, the objective of retaining relevant dimensions and indicators for the assessment of global performance is no longer easy to achieve.
For this reason, our current article aims to try to propose a measure of global performance, through a quantitative empirical study carried out on a sample of 107 large companies in Morocco. To analyze our data, we used the factorial analysis method to condense the many performance measurement indicators into a few main dimensions, thereby simplifying the understanding and measurement of global performance. Our main research findings confirm that a firm's global performance is a multidimensional construct, and that the societal/environmental dimension needs to be integrated into its study.
Keywords: Global performance, Societal/environmental performance, Organizational performance, Social performance, Financial/economic performance.
Classification JEL: L25, M10, M14
Paper type: Empirical ResearchL’objectif de cet article est de proposer une mesure de la performance globale dans le contexte marocain en intégrant quatre dimensions, à savoir : la performance financière/économique, la performance organisationnelle, la performance sociale et la performance sociétale/environnementale. Ce construit a toujours suscité l’intérêt d’académiciens et de praticiens par sa complexité et son importance dans les sciences de gestion et dans le monde de l’entreprise. En effet, il est essentiel d’apprécier la performance globale afin de la communiquer auprès de toutes les parties prenantes de l’entreprise et de pouvoir l’optimiser au fil des années.
Auparavant, l’appréciation de la performance se limitait à la dimension financière/économique. Une vision qui est devenue très simpliste et insuffisante dans le contexte actuel où les intérêts de tous les acteurs liés à l’entreprise doivent être pris en compte. Par conséquent, l’objectif de retenir des dimensions et des indicateurs pertinents pour l’appréciation de la performance globale n’est plus facile à réaliser.
De ce fait, nous ambitionnons dans notre présent article d’essayer de proposer une mesure de la performance globale, à travers une étude empirique quantitative menée sur un échantillon de 107 grandes entreprises au Maroc. Pour analyser nos données, nous avons utilisé la méthode des analyses factorielles pour condenser les nombreux indicateurs de mesure de la performance en quelques principales dimensions et, ainsi, simplifier l’appréhension et la mesure de la performance globale. Nos principaux résultats de recherche confirment que la performance globale de l’entreprise est un construit multidimensionnel et qu’il faut intégrer la dimension sociétale/environnementale dans son étude.
Mots clés : Performance globale, Performance sociétale/environnementale, Performance organisationnelle, Performance sociale, Performance financière/économique.
JEL Classification : L25, M10, M14
Type du papier : Recherche empiriqu
Sustainable Tourism and Destination Resilience: A Symbiotic Relationship Based on Dynamic Capabilities?
No full textAlthough tourism undeniably provides benefits, it also presents potential drawbacks to the socio-cultural and ecological systems and, at times, creates economic vulnerabilities. The current scholarly conversation around sustainable tourism mostly revolves on the consequences of tourist activities and the strategies for extending their viability. The susceptibility of the sector to interruptions and crises over long periods of time highlights the need of resilience in the field of sustainable tourism. In accordance with this viewpoint, the current text aims to define "the durability of sustainable tourism."
The purpose of this study is to explore the interconnections among tourism, sustainability, and resilience. It aims to identify the necessary conditions for sustainable tourism to stimulate economic growth, aligning with the environmental and socio-cultural values of the countries hosting the tourism industry. Additionally, it seeks to develop strategies to address potential crises and disruptions that may pose risks to the sustainability of tourism. This paper provides a critical evaluation of the alignment between these two paradigms and emphasizes the need of implementing a sustainable tourism strategy in tourist destinations. Our inquiry aims to expand the existing body of knowledge and provide new ideas on tourist resilience. We propose a conceptual framework that combines several models based on dynamic capacities.
Keywords: sustainable tourism, Destination Resilience, Dynamic Capabilities
JEL Classification: R11, L83, Q56, O44
Paper type: Theoretical ResearchBien que le tourisme apporte indéniablement des avantages, il présente également des inconvénients potentiels pour les systèmes socioculturels et écologiques et, parfois, crée des vulnérabilités économiques. Le débat scientifique actuel sur le tourisme durable porte essentiellement sur les conséquences des activités touristiques et sur les stratégies permettant d'accroître leur viabilité. La vulnérabilité du secteur aux interruptions et aux crises sur de longues périodes met en évidence le besoin de résilience dans le domaine du tourisme durable. Conformément à ce point de vue, le présent texte vise à définir "la durabilité du tourisme durable".
L'objectif de cette étude est d'explorer les interconnexions entre le tourisme, la durabilité et la résilience. Elle vise à identifier les conditions nécessaires pour que le tourisme durable stimule la croissance économique, en accord avec les valeurs environnementales et socioculturelles des pays qui accueillent l'industrie du tourisme. En outre, il cherche à développer des stratégies pour faire face aux crises et perturbations potentielles qui peuvent poser des risques pour la durabilité du tourisme. Cet article propose une évaluation critique de l'alignement entre ces deux paradigmes et souligne la nécessité de mettre en œuvre une stratégie de tourisme durable dans les destinations touristiques. Notre enquête vise à élargir le corpus de connaissances existant et à fournir de nouvelles idées sur la résilience des touristes. Nous proposons un cadre conceptuel qui combine plusieurs modèles basés sur les capacités dynamiques.
Mots clés: tourisme durable, résilience des destinations, capacités dynamiques
JEL Classification: R11, L83, Q56, O44
Type du papier: Recherche Théoriqu
Contribution of police professional training in Reconciliation with the population and the success of the community policing concept
Get PDFIn a perspective to meet the guidelines of the General Directorate of National Security (DGNS) to establish the general order and fight against crime, the police institution in Morocco continues to introduce a series of strategies aimed at improving the relationship police - citizen in the ultimate reason to restore the trust between these two actors. This paper presents an assessment of the impact of the police training axes on the success of the concept of community policing.
In an attempt to assess the impact of these determinants of police training on the success of the concept of community policing, also known as proximity, this research article mobilized Generalized Linear Models (GLMs), specifically binary logistic regression. However, the prediction of the success of this concept was supported in this paper by a police training module such as community policing. This research ultimately showed a highly significant positive correlation between the background of this police training module and the success of the community policing approach.
This study was carried out in two successive phases. The first was qualitative on the selection of determinants of continuing police training, specifically the background to the formation of "Closer to the Public " A broad review of the literature, with a significant impact on the success of the community policing concept. The second phase is quantitative, explaining the prediction of the success of this concept through the logit model.
Keywords: police continuing education, community policing, police professional training, generalized linear models, binary logistic regression.
JEL Classification: M50, M53
Paper type: Empirical ResearchIn a perspective to meet the guidelines of the General Directorate of National Security (DGNS) to establish the general order and fight against crime, the police institution in Morocco continues to introduce a series of strategies aimed at improving the relationship police - citizen in the ultimate reason to restore the trust between these two actors. This paper presents an assessment of the impact of the police training axes on the success of the concept of community policing.
In an attempt to assess the impact of these determinants of police training on the success of the concept of community policing, also known as proximity, this research article mobilized Generalized Linear Models (GLMs), specifically binary logistic regression. However, the prediction of the success of this concept was supported in this paper by a police training module such as community policing. This research ultimately showed a highly significant positive correlation between the background of this police training module and the success of the community policing approach.
This study was carried out in two successive phases. The first was qualitative on the selection of determinants of continuing police training, specifically the background to the formation of "Closer to the Public " A broad review of the literature, with a significant impact on the success of the community policing concept. The second phase is quantitative, explaining the prediction of the success of this concept through the logit model.
Keywords: police continuing education, community policing, police professional training, generalized linear models, binary logistic regression.
JEL Classification: M50, M53
Paper type: Empirical Researc
Adapting Moroccan Fiscal Policy to the Coronavirus Crisis
No full textThis theoretical research article delves into the role of Moroccan fiscal policy in response to the COVID-19 crisis. It assesses the emergency fiscal measures taken by the Moroccan government, comparing them to international standards. The analysis also examines the impact of the crisis on public finances, highlighting a significant deficit in tax revenues. To compensate for this loss, the study posits the need for a robust fiscal policy, which is crucial to support an effective economic recovery post-crisis. Structured around five strategic pillars, this policy aims to expand social protection, integrate the informal sector, combat tax fraud, establish a trustworthy relationship between taxpayers and the state, support productive enterprises, and enhance the purchasing power of citizens.
Keywords: COVID-19; fiscal measures; fiscal policy; revenue mobilization; economic recovery.
JEL Classification: E62 ; H12 ; H20 ; O23 ; I18
Paper type: Theoretical Article.Cet article de recherche théorique approfondit le rôle de la politique fiscale marocaine en réaction à la crise du COVID-19. Il évalue les mesures fiscales d'urgence prises par le gouvernement marocain, en les comparant aux normes internationales. L'analyse porte également sur l'impact de la crise sur les finances publiques, soulignant un déficit significatif en recettes fiscales. Pour pallier cette perte, l'étude avance la nécessité d'une politique fiscale robuste, cruciale pour soutenir une reprise économique post-crise efficace. Structurée autour de cinq axes stratégiques, cette politique vise à étendre la protection sociale, intégrer le secteur informel, combattre la fraude fiscale, instaurer une relation de confiance entre les contribuables et l'État, appuyer les entreprises productives et améliorer le pouvoir d'achat des citoyens.
Mots clés : COVID-19 ; mesures fiscales ; politique fiscale ; mobilisation des recettes ; relance économique.
Classification JEL : E62 ; H12 ; H20 ; O23 ; I18
Type de l’article : article théorique
The difficult introduction of management control systems in local authorities: A literature review of the main constraints
No full textLocal authorities, like all public organizations and services, have gradually come under pressure to shift their operations from an administrative to a more managerial logic. Traditionally administered based on a priori budget allocation, and framed by regulations that protect their operations, the transformation of local authorities took place in the early 1990s against a backdrop of emerging trends in new public management.
The main aim of the LOLF (french acronym for “organic law on the finance laws”) was to establish a genuine performance culture within the administration and to make public management more efficient. This has resulted in a profound change in operating methods throughout the State's public services, and a sharp increase in the need for management tools and trained personnel. Local authorities have not escaped this wave, and have seen their operating principles change.
Local authorities are an obvious example of an organization whose mode of operation and objectives make cybernetic control methods unsuitable. In his view, the local authority cannot be the object of cybernetic control or an alternative model of the "organized anarchy" type. Indeed, this is an extreme case of organization in which power is widely distributed between different groups pursuing widely divergent objectives, making it difficult to achieve measurable performance in quantitative terms.
This paper shows that management control is an important means of steering the performance of local authorities, it also highlights that the specific features of local authorities - such as ambiguity over both the expression and definition of objectives, the double production function of local authorities, and their multiple modes of action, etc. – need to be taken into consideration as sources of difficulty in setting up management control systems within these entities.
Keywords: local authorities, management control system, performance, new public management.
JEL Classification: H11, H00, H79, M00, M10, M19, M40, M49, M48
Paper type: Theoretical ResearchLocal authorities, like all public organizations and services, have gradually come under pressure to shift their operations from an administrative to a more managerial logic. Traditionally administered based on a priori budget allocation, and framed by regulations that protect their operations, the transformation of local authorities took place in the early 1990s against a backdrop of emerging trends in new public management.
The main aim of the LOLF (french acronym for “organic law on the finance laws”) was to establish a genuine performance culture within the administration and to make public management more efficient. This has resulted in a profound change in operating methods throughout the State's public services, and a sharp increase in the need for management tools and trained personnel. Local authorities have not escaped this wave, and have seen their operating principles change.
Local authorities are an obvious example of an organization whose mode of operation and objectives make cybernetic control methods unsuitable. In his view, the local authority cannot be the object of cybernetic control or an alternative model of the "organized anarchy" type. Indeed, this is an extreme case of organization in which power is widely distributed between different groups pursuing widely divergent objectives, making it difficult to achieve measurable performance in quantitative terms.
This paper shows that management control is an important means of steering the performance of local authorities, it also highlights that the specific features of local authorities - such as ambiguity over both the expression and definition of objectives, the double production function of local authorities, and their multiple modes of action, etc. – need to be taken into consideration as sources of difficulty in setting up management control systems within these entities.
Keywords: local authorities, management control system, performance, new public management.
JEL Classification: H11, H00, H79, M00, M10, M19, M40, M49, M48
Paper type: Theoretical Researc