International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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La contribution de l’enseignement supérieur au renforcement de l’esprit entrepreneurial chez les jeunes au Maroc : revue de la littérature et état des lieux
No full textIn a context marked by persistent graduate unemployment, entrepreneurship is increasingly viewed as a strategic lever of higher education policies. However, in Morocco, this orientation remains constrained by structural challenges, including the predominance of necessity-driven entrepreneurship, the scale of the informal sector, and significant territorial disparities, which limit the effectiveness of existing educational initiatives.
Although international literature highlights the central role of entrepreneurial education in shaping entrepreneurial intentions and competencies, analyses that incorporate the institutional and socio-economic specificities of the Moroccan context remain limited.
The objective of this study is to examine the role of higher education institutions in fostering students’ entrepreneurial mindset by analyzing how acquired skills, attitudes, and perceptions influence the transition from entrepreneurial intention to action. The methodological approach is based on a narrative review of international literature, complemented by the analysis of recent institutional data related to the Moroccan entrepreneurial ecosystem.
The contribution of this research lies in the development of an integrative framework linking education, entrepreneurial intention, and entrepreneurial implementation, while highlighting the structural constraints specific to Morocco. The findings emphasize the importance of active learning pedagogies, support mechanisms, and partnerships with the economic ecosystem. Finally, the study proposes policy-oriented recommendations aimed at strengthening the transversal integration of entrepreneurship into university curricula and improving the coherence of actions in support of sustainable and inclusive entrepreneurship.
Classification JEL: L26, I20.
Paper type: Theoretical ResearchDans un contexte de transformations des marchés de travail et d’évolution des attentes professionnelles des jeunes diplômés, l’entrepreneuriat est de plus en plus considéré comme un levier stratégique des politiques d’enseignement supérieur. Toutefois, au Maroc, cette orientation demeure confrontée à des contraintes structurelles majeures, telles que la prédominance de l’entrepreneuriat de nécessité, l’importance du secteur informel et les disparités territoriales, qui limitent la portée des dispositifs éducatifs existants.
Bien que la littérature internationale mette en évidence le rôle déterminant de l’éducation entrepreneuriale dans le développement des intentions et des compétences entrepreneuriales, les analyses intégrant les spécificités institutionnelles et socio-économiques du contexte marocain restent encore limitées.
L’objectif de cette recherche est d’analyser le rôle des établissements d’enseignement supérieur dans la formation de l’esprit entrepreneurial des étudiants, en examinant comment les compétences, attitudes et perceptions acquises influencent le passage de l’intention à l’action entrepreneuriale. La démarche méthodologique repose sur une analyse narrative de la littérature internationale, complétée par l’exploitation de données institutionnelles récentes relatives à l’écosystème entrepreneurial marocain.
La contribution de cette étude réside dans la proposition d’un cadre intégratif reliant éducation, intention et mise en œuvre entrepreneuriale, tout en mettant en lumière les contraintes structurelles spécifiques au Maroc. Les résultats soulignent l’importance des pédagogies actives, des dispositifs d’accompagnement et des partenariats avec l’écosystème économique. Enfin, des pistes de politique publique sont proposées afin de renforcer l’intégration transversale de l’entrepreneuriat dans les curricula universitaires et d’améliorer la cohérence des actions en faveur d’un entrepreneuriat durable et inclusif.
JEL Classification : L26, I20.
Type du papier : Recherche Théoriqu
La résilience des PME au Cameroun en temps de crises : une affaire d’agilité ou de bricolage managérial ?
No full textThis article analyses organisational resilience as an organisational outcome, explained by two complementary managerial mechanisms: organisational agility and managerial tinkering. The study is based on a quantitative survey of 272 Cameroonian SMEs located in Yaoundé and Douala, operating mainly in the service sector. The data were analysed using descriptive statistics, multiple correspondence analysis and logistic regression. The results show that organisational agility, through its dimensions of responsiveness, flexibility, differentiation and proximity, has a significant positive effect on the resilience of SMEs in times of crisis. Furthermore, organisational tinkering, based on the ingenious use and recombination of available resources, also contributes significantly to the development of resilience. These results highlight that, in environments characterised by scarce resources and strong institutional constraints, the resilience of SMEs relies less on formal capabilities than on adaptive and creative managerial practices. The article thus contributes to the strategic management literature by offering an integrated interpretation of resilience, rooted in dynamic capabilities, and by highlighting the joint role of agility and tinkering in African crisis contexts.
JEL Classification: M54
Type of the paper: Empirical ResearchCet article analyse la résilience organisationnelle comme un résultat organisationnel, expliqué par deux mécanismes managériaux complémentaires : l’agilité organisationnelle et le bricolage managérial. L’étude s’appuie sur une enquête quantitative menée auprès de 272 PME camerounaises implantées à Yaoundé et Douala, opérant majoritairement dans le secteur des services. Après épuration de la base de données, l’échantillon constitue de 258 PME a été analysé à l’aide de statistiques descriptives, d’analyses de correspondances multiples et de régression logistique binaire. Les résultats montrent que l’agilité organisationnelle, à travers ses dimensions de réactivité, de flexibilité, de différenciation et de proximité, exerce un effet positif significatif sur la résilience des PME en période de crise. Par ailleurs, le bricolage organisationnel, fondé sur l’utilisation ingénieuse et la recombinaison des ressources disponibles, contribue également de manière significative au développement de la résilience. Ces résultats mettent en évidence que, dans des environnements caractérisés par la rareté des ressources et de fortes contraintes institutionnelles, la résilience des PME repose moins sur des capacités formelles que sur des pratiques managériales adaptatives et créatives. L’article contribue ainsi à la littérature en management stratégique en proposant une lecture intégrée de la résilience, ancrée dans les capacités dynamiques, et en mettant en lumière le rôle conjoint de l’agilité et du bricolage dans les contextes africains de crise.
JEL Classification : M54
Type du papier : Recherche empiriqu
Financial Inclusion as a Driver of Growth in Emerging Economies with a Theoretical Framework and Implications for Morocco
No full textThis article develops an in-depth theoretical analysis of the relationship between financial inclusion and economic growth, with a particular focus on the specific characteristics of emerging economies. It is based on a critical and integrative review of the economic and institutional literature, aiming to synthesize and conceptualize existing theoretical contributions on the subject. Through this approach, the article explores the main mechanisms through which financial inclusion may act as a catalyst for development.
By facilitating access to formal financial services such as credit, savings, insurance, and payment systems for households and businesses, particularly the most vulnerable, financial inclusion can promote the mobilization of domestic savings, the financing of productive investment, the formalization of economic activity, and, ultimately, an increase in overall productivity. However, the analysis highlights that these positive effects are neither automatic nor uniform. They depend heavily on the quality of the institutional framework, technological infrastructure, financial regulation, and the level of financial education of target populations. Persistent geographical, social, and gender-based inequalities continue to limit the effectiveness of financial inclusion in many developing economies.
This study also emphasizes the potential risks associated with poorly designed or weakly regulated inclusion strategies, including over indebtedness, digital dependency, and the unintended exclusion of certain population groups. Finally, it is important to note that this research is purely theoretical in nature and does not rely on empirical or econometric analysis, which constitutes a methodological limitation.
Classification JEL : G21, O16, O47, I32, O55, E42, L86.
Paper type: Theoretical ResearchThis article develops an in-depth theoretical analysis of the relationship between financial inclusion and economic growth, with a particular focus on the specific characteristics of emerging economies. It is based on a critical and integrative review of the economic and institutional literature, aiming to synthesize and conceptualize existing theoretical contributions on the subject. Through this approach, the article explores the main mechanisms through which financial inclusion may act as a catalyst for development.
By facilitating access to formal financial services such as credit, savings, insurance, and payment systems for households and businesses, particularly the most vulnerable, financial inclusion can promote the mobilization of domestic savings, the financing of productive investment, the formalization of economic activity, and, ultimately, an increase in overall productivity. However, the analysis highlights that these positive effects are neither automatic nor uniform. They depend heavily on the quality of the institutional framework, technological infrastructure, financial regulation, and the level of financial education of target populations. Persistent geographical, social, and gender-based inequalities continue to limit the effectiveness of financial inclusion in many developing economies.
This study also emphasizes the potential risks associated with poorly designed or weakly regulated inclusion strategies, including over indebtedness, digital dependency, and the unintended exclusion of certain population groups. Finally, it is important to note that this research is purely theoretical in nature and does not rely on empirical or econometric analysis, which constitutes a methodological limitation.
Classification JEL : G21, O16, O47, I32, O55, E42, L86.
Paper type: Theoretical Researc
L’intelligence artificielle et l’audit légal : Le Machine Learning au service de la détection de la fraude
No full textThe rise of Artificial Intelligence (AI), and particularly Machine Learning (ML), represents a major transformation for statutory audit, disrupting traditional methods and raising crucial questions about improving fraud detection. This evolution, rich in promises of efficiency yet full of challenges regarding technological integration, requires a reassessment of the role, skills, and approaches of statutory auditors in the analysis of financial statements. To address this issue, this article draws on a narrative and conceptual literature review and mobilizes various theories (agency, signaling, risk, etc.) in order to build a solid theoretical understanding of the impact of ML on fraud detection. The analysis reveals that Machine Learning algorithms significantly enhance the speed and accuracy of anomaly identification, reduce false positives and negatives, and strengthen the proactive assessment of fraud risks. However, this integration may also require an adaptation of auditors’ skills and raise concerns about the interpretation of algorithmic models. This theoretical contribution highlights the synergies between technological innovation and the imperative of integrity in statutory audit, while suggesting avenues to sustainably adapt this strategic function to the digital era, ensuring trust and reliability in financial information.
Classification JEL : M42, M4
Paper type : Theoretical ResearchL'essor de l'intelligence artificielle (IA) et plus particulièrement du Machine Learning (ML) représente une transformation majeure pour l'audit légal, bouleversant ses méthodes traditionnelles et posant des questions cruciales sur l'amélioration de la détection de la fraude. Cette évolution, pleine de promesses en termes d'efficacité et de défis en matière d'intégration technologique, nécessite une réévaluation du rôle, des compétences et des démarches des commissaires aux comptes dans l'analyse des comptes financiers. Pour aborder cette problématique, cet article se base sur une revue de littérature conceptuelle et narrative, et mobilise diverses théories (agence, signaux, risque, etc.) afin de développer une compréhension théorique solide de l'impact du ML sur la détection de la fraude. L'analyse révèle que les algorithmes de Machine Learning améliorent considérablement la vitesse et la précision de l'identification des anomalies, réduisent les erreurs de faux positifs et négatifs, et renforcent l'évaluation proactive des risques de fraude. Cependant, cette intégration peut aussi nécessiter une adaptation des compétences des auditeurs et soulever des questionnements sur l'interprétation des modèles algorithmiques. Cette contribution théorique met en lumière les synergies entre l'innovation technologique et l'impératif d'intégrité dans l'audit légal, tout en proposant des pistes pour adapter durablement cette fonction stratégique à l'ère numérique, en assurant la confiance et la fiabilité des informations financières.
JEL Classification : M42, M4
Type du papier : Recherche Théoriqu
La Dématérialisation des Procédures Fiscales au Maroc : Levier d’Optimisation Fiscale et de Modernisation du Contrôle
No full textThis article analyzes the impact of the digitalization of tax procedures in Morocco, as framed by the General Tax Code and finance laws. It demonstrates that this digital transformation operates as a dual-dimension strategic lever, reshaping the traditional balance between tax control and taxpayer guarantees.
The study, based on doctrinal research and a normative analysis of legislative texts, reveals that digitalization profoundly modernizes control. For the administration, it enables algorithmic targeting, automated data cross-referencing, and accelerated procedures (e.g., spot checks), thereby enhancing the efficiency and precision of audits.
Simultaneously, and this is the key contribution highlighted, it transforms into an instrument for legal tax optimization and security for the taxpayer. By structuring processes, it paves the way for new mechanisms such as the "right to error" and digital voluntary regularization, allowing for corrections without penalty. Furthermore, the requirement for compliant electronic accounting strengthens the probative value of documents and offers increased legal security during an audit.
Thus, digitalization moves beyond the sterile opposition between the Treasury's interest and the defense of rights. It contributes to building a more transparent, efficient, and balanced fiscal ecosystem, where the modernization of procedures encourages both voluntary compliance and optimized control.
JEL code : H26, H25, K34, O33
Paper type : Theoretical Research or Empirical ResearchCet article analyse l’impact de la dématérialisation des procédures fiscales au Maroc, encadrée par le Code Général des Impôts et les lois de finances. Il démontre que cette transformation numérique opère comme un levier stratégique à double dimension, recomposant l’équilibre traditionnel entre contrôle fiscal et garanties du contribuable.
L’étude, fondée sur une recherche doctrinale et une analyse normative des textes législatifs, révèle que la dématérialisation modernise en profondeur le contrôle. Pour l’administration, elle permet un ciblage algorithmique, un recoupement automatisé des données et des procédures accélérées (ex. : vérification ponctuelle), renforçant ainsi l’efficacité et la précision des vérifications.
Simultanément, et c’est l’apport principal mis en lumière, elle se mue en un instrument d’optimisation fiscale légale et de sécurisation pour le contribuable. En structurant les processus, elle ouvre la voie à de nouveaux mécanismes tels que le « droit à l’erreur » et la régularisation volontaire dématérialisée, permettant des rectifications sans pénalité. De plus, l’obligation de comptabilité électronique conforme renforce la valeur probante des documents et offre une sécurité juridique accrue lors d’un contrôle.
Ainsi, la dématérialisation dépasse l’opposition stérile entre l’intérêt du Trésor et la défense des droits. Elle participe à l’édification d’un écosystème fiscal plus transparent, efficient et équilibré, où la modernisation des procédures encourage à la fois une conformité volontaire et un contrôle optimisé.
JEL code : H26, H25, K34, O33
Type du papier : Recherche Théoriqu
The role of internal auditing in improving the operational performance of industrial companies
No full textThis research, conducted through a narrative review of the literature and based on a solid conceptual framework, explores the strategic role of internal auditing in improving the operational performance of industrial organizations, highlighting its evolution from a traditional assurance function to a strategic partner in value creation and organizational excellence. The narrative synthesis integrates theoretical and empirical contributions to develop a conceptual framework identifying the mechanisms through which internal auditing contributes to organizational performance.
The analysis conceptualizes operational performance as a multidimensional construct encompassing efficiency, quality, flexibility, innovation, and continuous improvement. Within this framework, internal auditing emerges as a key enabler through process optimization, risk management, and support for innovation. However, in the industrial sector, particularly in SMEs, its potential remains underutilized due to limited digital maturity, fragmented governance structures, and insufficient integration with management control systems.
The analysis highlights critical success factors such as management commitment, the maturity of the control and governance frameworks, and the adoption of digital tools. Conversely, challenges remain in terms of cross-functional collaboration, cultural resistance, and the partial deployment of data-driven audit techniques.
In light of these findings, the study proposes a strategic framework structured around four interdependent levers: strategic repositioning towards performance partnership, systemic alignment with risk and management control, digital enablement via analytics and AI, and cultural transformation fostering collaboration and learning. Internal audit is no longer just a control mechanism but a true catalyst for innovation, resilience, and sustainable industrial performance, opening up significant opportunities for academic research and professional practice.
Classification JEL: M42, M41, L25, L60.
Paper type: Theoretical ResearchThis research, conducted through a narrative review of the literature and based on a solid conceptual framework, explores the strategic role of internal auditing in improving the operational performance of industrial organizations, highlighting its evolution from a traditional assurance function to a strategic partner in value creation and organizational excellence. The narrative synthesis integrates theoretical and empirical contributions to develop a conceptual framework identifying the mechanisms through which internal auditing contributes to organizational performance.
The analysis conceptualizes operational performance as a multidimensional construct encompassing efficiency, quality, flexibility, innovation, and continuous improvement. Within this framework, internal auditing emerges as a key enabler through process optimization, risk management, and support for innovation. However, in the industrial sector, particularly in SMEs, its potential remains underutilized due to limited digital maturity, fragmented governance structures, and insufficient integration with management control systems.
The analysis highlights critical success factors such as management commitment, the maturity of the control and governance frameworks, and the adoption of digital tools. Conversely, challenges remain in terms of cross-functional collaboration, cultural resistance, and the partial deployment of data-driven audit techniques.
In light of these findings, the study proposes a strategic framework structured around four interdependent levers: strategic repositioning towards performance partnership, systemic alignment with risk and management control, digital enablement via analytics and AI, and cultural transformation fostering collaboration and learning. Internal audit is no longer just a control mechanism but a true catalyst for innovation, resilience, and sustainable industrial performance, opening up significant opportunities for academic research and professional practice.
Classification JEL: M42, M41, L25, L60.
Paper type: Theoretical Researc
Du neuromanagement à la performance : une revue systématique des mécanismes motivationnels, relationnels et psychosociaux du leadership
No full textThis article reports a systematic review aimed at clarifying how “leadership”, examined through a neuromanagement lens, translates into organizational performance through motivational, relational/collective, and well-being mechanisms. Despite a substantial body of research, evidence remains conceptually fragmented: leadership–performance associations are widely documented, yet the transmission processes and boundary conditions—especially across cultures and contemporary work arrangements—are often addressed in a piecemeal manner.
Following PRISMA principles, a structured retrieval strategy was implemented in Scopus by combining four complementary sub-domains (neuroscience/cognition, leadership, motivation/well-being, and performance), complemented with foundational theoretical sources and a targeted set of highly cited, highly relevant, and recent articles. This process yielded an initial corpus of 3,943 documents, from which a thematic synthesis was developed.
Findings converge toward a multi-path explanatory architecture: (i) motivational levers (autonomy, meaningfulness, engagement), (ii) relational mechanisms (leader–member exchange quality, affective commitment), (iii) collective mechanisms (trust, psychological safety, coordination), and (iv) a sustainability channel centered on stress, burnout, and resilience resources. The article proposes an integrative conceptual model that distinguishes robust from contingent relationships and outlines a research agenda focused on multi-level empirical validation of the model.
JEL Classification : M41
Paper Type : Theoretical ResearchCet article propose une revue systématique visant à clarifier comment le « leadership », abordé dans une perspective de neuromanagement, se traduit en performance organisationnelle via des mécanismes motivationnels, relationnels/collectifs et de bien-être. Malgré une littérature abondante, les résultats demeurent dispersés : les recherches confirment l’existence d’associations leadership–performance, mais offrent des explications souvent partielles quant aux processus de transmission et aux conditions de validité, notamment selon les contextes culturels et les configurations contemporaines du travail.
Conformément aux principes PRISMA, une stratégie de repérage structurée a été menée sur Scopus en combinant quatre sous-domaines complémentaires (neurosciences/cognition, leadership, motivation/bien-être, performance), puis en intégrant des sources théoriques de référence et un sous-ensemble d’articles classés parmi les plus cités, les plus pertinents et les plus récents. Cette démarche a abouti à une base initiale de 3 943 documents, à partir de laquelle une synthèse thématique a été construite.
Les résultats mettent en évidence une architecture explicative multi-voies : (i) des leviers motivationnels (autonomie, signification, engagement), (ii) des mécanismes relationnels (qualité des échanges leader–membre, engagement affectif), (iii) des mécanismes collectifs (confiance, sécurité psychologique, coordination), et (iv) une dimension de soutenabilité centrée sur le stress, l’épuisement et les ressources de résilience. L’article formalise un modèle conceptuel intégrateur distinguant relations robustes et relations contingentes, et ouvre un agenda de recherche orienté vers la validation empirique multi-niveaux du modèle.
JEL Classification : M41
Type du papier : Recherche Théoriqu
Innovation, communication et gouvernance fiscale de l’administration publique à l’ère de la digitalisation : une revue de littérature systématique
No full textIn a context where digital transformation is profoundly reshaping modes of public action, digitalization has emerged as a central lever for the modernization of tax administrations. Based on a systematic review of the academic and institutional literature encompassing 36 articles analyzed in fine, this study examines how digital technologies are transforming public sector innovation, tax governance, and institutional communication. The reviewed works in different data base as Scopus or Web of sciences indicate that digitalization extends beyond the mere dematerialization of services, introducing new management mechanisms grounded in process automation, optimized access to information, and strengthened administrative transparency. The review also highlights that digitalization enhances public communication by facilitating interaction with taxpayers, accelerating processing times, and improving the quality of administrative relationships. Nevertheless, several limitations persist, including insufficient digital skills, uneven data quality, dependence on technological infrastructures, and the absence of harmonized regulatory frameworks. These constraints raise major challenges related to governance and accountability. The study concludes that digitalization represents a decisive lever for tax system modernization, particularly in the Moroccan context, provided that its implementation is responsible, transparent, and sustainable.
Classification JEL : H83, O33, D73.
Paper type : Theoretical Research.Dans un contexte où la transformation numérique redéfinit profondément les modes d’action publique, la digitalisation s’impose comme un levier central de modernisation des administrations fiscales. À partir d’une revue systématique de la littérature académique et institutionnelle portant sur 36 articles analysés in fine, cette étude examine la manière dont les technologies numériques transforment l’innovation publique, la gouvernance fiscale et la communication institutionnelle. Les travaux consultés sur Scopus ou Web of Sciences montrent que la digitalisation ne se limite pas à la dématérialisation des services, mais introduit de nouveaux mécanismes de gestion fondés sur l’automatisation des processus, l’optimisation de l’accès à l’information et le renforcement de la transparence administrative. La revue révèle également que la digitalisation améliore la communication publique en facilitant l’interactivité avec les contribuables, la rapidité de traitement et la qualité de la relation administrative. Toutefois, plusieurs limites persistent, notamment l’insuffisance des compétences numériques, la qualité inégale des données, la dépendance aux infrastructures technologiques et l’absence de cadres normatifs harmonisés. Ces contraintes soulèvent des enjeux majeurs de gouvernance et de redevabilité. L’étude conclut que la digitalisation constitue un levier déterminant de modernisation fiscale, en particulier dans le cas marocain, sous réserve d’une mise en œuvre responsable, transparente et durable.
JEL Classification : H83, O33, D73.
Type du papier : Recherche Théorique
Sustainable Development in Morocco: Health, Water, Energy, and Environment
No full textBy using a systematic-narrative review methodology, the article systematically assesses Morocco's various and interrelated challenges of health, water, energy and environmental sustainability. The study synthesises information from 45 selected resources (2015-2023) such as academic publications, national strategies, and reports from different agencies, and evaluates Morocco’s progress and challenges from the theoretical perspectives of the Water-Energy-Food-Health Nexus as well as polycentric governance. The findings show that despite the implementation of ambitious sectoral strategies by Morocco, their implementation has been constrained due to the existence of institutional fragmentation, lacking cohesion between the sectoral policies, implementation gaps, and the resulting low level of systemic resilience. The primary contribution of this article is to present an integrated governance framework that links territorial planning, cross-sectoral collaboration, and participation by the communities. Furthermore, it is suggested that Morocco’s path to sustainable development will rely more heavily on its ability to construct adaptive, inclusive, and coherent governance structures that are able to optimise the management of competing interests when there are potential trade-offs between multiple sectors.
Classification JEL: I1; O1; Q2; Q4; Q5; R1.
Paper type: Theoretical ResearchBy using a systematic-narrative review methodology, the article systematically assesses Morocco's various and interrelated challenges of health, water, energy and environmental sustainability. The study synthesises information from 45 selected resources (2015-2023) such as academic publications, national strategies, and reports from different agencies, and evaluates Morocco’s progress and challenges from the theoretical perspectives of the Water-Energy-Food-Health Nexus as well as polycentric governance. The findings show that despite the implementation of ambitious sectoral strategies by Morocco, their implementation has been constrained due to the existence of institutional fragmentation, lacking cohesion between the sectoral policies, implementation gaps, and the resulting low level of systemic resilience. The primary contribution of this article is to present an integrated governance framework that links territorial planning, cross-sectoral collaboration, and participation by the communities. Furthermore, it is suggested that Morocco’s path to sustainable development will rely more heavily on its ability to construct adaptive, inclusive, and coherent governance structures that are able to optimise the management of competing interests when there are potential trade-offs between multiple sectors.
Classification JEL: I1; O1; Q2; Q4; Q5; R1.
Paper type: Theoretical Researc
L’intégration de la durabilité dans les mécanismes de gouvernance d’entreprise : Revue de Littérature Systématique
No full textOver recent decades, environmental and societal pressures have made sustainability more relevant than ever, affecting all economic activities. As a major actor in value creation, firms are particularly concerned by this evolution and increasingly integrate sustainability into their strategic priorities, alongside economic performance and shareholder value. Sustainability thus emerges as a point of convergence between the principles of sustainable development and the pursuit of overall performance, progressively becoming a key element of responsible governance policies, initiatives, and strategies.
This article aims to explore the integration of sustainability into corporate governance. To this end, it relies on a systematic literature review of 46 articles selected according to predefined inclusion and exclusion criteria. The methodological approach follows the PRISMA protocol and is based on a rigorous selection strategy using recognized academic databases, namely Scopus, Web of Science, and ScienceDirect. Descriptive and thematic analyses are employed to identify the main research trends and to highlight the emergence of a new governance model structured around sustainability principles, while taking into account stakeholder expectations and economic, social, and environmental challenges.
Classification JEL: G34, Q01, Q56, M14
Paper type: Theoretical ResearchAu cours des dernières décennies, les pressions environnementales et sociétales ont rendu la durabilité plus pertinente que jamais, touchant l’ensemble des activités économiques. En tant qu’acteur majeur de la création de valeur, l’entreprise est particulièrement concernée par cette évolution et intègre de plus en plus la durabilité au cœur de ses priorités stratégiques, au même titre que la performance économique et la valeur actionnariale. La durabilité apparaît ainsi comme un point de convergence entre les principes du développement durable et la recherche de performance globale, s’imposant progressivement comme un élément clé des politiques, initiatives et stratégies de gouvernance responsable.
Le présent article a pour objectif d’explorer l’intégration de la durabilité dans la gouvernance d’entreprise. À cette fin, il s’appuie sur une revue systématique de la littérature portant sur 46 articles sélectionnés selon des critères d’inclusion et d’exclusion prédéfinis. La démarche méthodologique suit le protocole PRISMA et repose sur une stratégie de sélection rigoureuse à partir de bases de données académiques reconnues, à savoir Scopus, Web of Science et ScienceDirect. L’analyse mobilise des approches descriptives et thématique afin d’identifier les principales tendances de recherche et de mettre en évidence l’émergence d’un nouveau modèle de gouvernance articulé autour des principes de durabilité, tout en tenant compte des attentes des parties prenantes et des enjeux économiques, sociaux et environnementaux.
JEL Classification : G34, Q01, Q56, M14
Type du papier : Recherche Théoriqu