International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
Not a member yet
    2197 research outputs found

    La certification qualité par rapport aux autres démarches qualité appliquées à l´enseignement

    No full text
    This article provides an in-depth comparative analysis of the main quality frameworks applied in higher education. Confronted with a plethora of available models, this study aims to provide a critical overview to guide institutions in the strategic selection of the framework(s) best suited to their specific needs. The paper examines and compares eight influential models, categorized into three distinct groups: management system standards (ISO 9001:2015 and ISO 21001:2018), sector-specific accreditations (EQUIS, AACSB, and QUALICERT), and excellence and self-assessment models (the Moroccan National Quality Prize - PNQ, EFQM, Deming, and Malcolm Baldrige). The methodology is based on a comprehensive literature review and a comparative analysis (benchmarking) of official documents and academic literature dealing with these models. The results highlight the coexistence of two fundamental approaches: a logic of normative compliance, embodied by ISO standards, and a logic of recognition through excellence, driven by accreditations and self-assessment models. The analysis reveals the distinct strengths, specificities, and purposes of each framework. For instance, ISO 21001 provides a generic and structural framework for educational management, while EQUIS and AACSB aim for prestige and international benchmarking in the field of business schools, and EFQM or PNQ serve as levers for holistic continuous improvement. The discussion concludes that these frameworks are more complementary than competitive. The choice for an institution should not be limited to a single model but could be based on a strategic combination of several. Thus, an institution could use ISO 21001 to structure its internal management system, seek an accreditation like EQUIS to enhance its international credibility, and rely on the EFQM model to drive its overall performance improvement. This hybridization allows to simultaneously benefit from normative rigor, peer recognition, and an adaptable excellence framework, ultimately aiming for the sustainable enhancement of educational value and the satisfaction of all stakeholders. Classification JEL : I21, I24, I28 Paper type : Theoretical ResearchCet article propose une analyse comparative approfondie des principaux référentiels de qualité appliqués au secteur de l'enseignement supérieur. Face à la multiplicité des modèles disponibles, l'objectif de cette étude est d'offrir un éclairage critique pour guider les établissements dans le choix stratégique du ou des référentiels les plus adaptés à leurs besoins spécifiques. L'article examine et compare huit modèles influents, regroupés en trois catégories distinctes : les normes de système de management (ISO 9001:2015 et ISO 21001:2018), les accréditations sectorielles (EQUIS, AACSB et QUALICERT), et les modèles d'excellence et d'auto-évaluation (Prix National de la Qualité marocain - PNQ, EFQM, Deming et Malcolm Baldrige). La méthodologie repose sur une revue de littérature exhaustive et une analyse comparative (benchmarking) des documents officiels et de la littérature académique traitant de ces modèles. Les résultats mettent en évidence la coexistence de deux logiques fondamentales : une logique de conformité normative, incarnée par les normes ISO, et une logique de reconnaissance par l'excellence, portée par les accréditations et les modèles d'auto-évaluation. L'analyse révèle les forces, les spécificités et les finalités distinctes de chaque référentiel. Par exemple, l'ISO 21001 offre un cadre générique et structurant pour le management éducatif, tandis qu'EQUIS et AACSB visent la notoriété et le benchmarking international dans le domaine des écoles de commerce, et que l'EFQM ou le PNQ servent de leviers pour une amélioration continue globale. La discussion conclut que ces référentiels sont davantage complémentaires que concurrentiels. Le choix pour un établissement ne devrait pas se limiter à un modèle unique, mais pourrait reposer sur une articulation stratégique de plusieurs d'entre eux. Ainsi, un établissement pourrait utiliser l'ISO 21001 pour structurer son système de management interne, viser une accréditation comme EQUIS pour renforcer sa crédibilité internationale, et s'appuyer sur le modèle EFQM pour piloter son amélioration performance globale. Cette hybridation permet de bénéficier simultanément de la rigueur normative, de la reconnaissance par les pairs et d'un cadre d'excellence adaptable, visant in fine l'amélioration durable de la valeur éducative et la satisfaction de l'ensemble des parties prenantes.   JEL Classification : I21, I24, I28 Type du papier : Recherche Théoriqu

    Utilizing learning analytics to analyze and predict student academic performance

    No full text
    This study seeks to evaluate students' academic performance across various subjects, identify disparities in educational outcomes, and explore the individual, familial, institutional, and socio-economic factors that influence these performances. By doing so, it aims to provide a comprehensive understanding of the dynamics affecting student achievement. Data were gathered from the ELMOSSALA school within the provincial directorate of Meknes for the year 2024. The analysis involved examining exam results to evaluate students' mastery of fundamental skills in each subject area. Statistical tests were utilized to compare performance across different subjects. Additionally, multiple regression analysis was conducted to identify influential factors, and advanced data analysis techniques were employed to uncover predictive characteristics linked to academic success. Various machine learning algorithms were also assessed for their efficacy in predicting student performance. The results revealed notable variations in student performance across subject areas, with significant disparities observed between them. Key factors impacting academic performance included socio-economic status, the quality of teaching, and individual student characteristics. Furthermore, some machine learning algorithms demonstrated greater effectiveness than others in predicting learners' performance, highlighting the potential of these technologies in educational settings. While this study provides valuable insights, it is important to acknowledge certain limitations. The research is based on data from a single school, which may limit the generalizability of the findings to broader educational contexts. Additionally, the study focuses primarily on quantitative measures, potentially overlooking qualitative aspects that could further enrich the understanding of student performance. Classification JEL : C80 Paper type : Empirical ResearchThis study seeks to evaluate students' academic performance across various subjects, identify disparities in educational outcomes, and explore the individual, familial, institutional, and socio-economic factors that influence these performances. By doing so, it aims to provide a comprehensive understanding of the dynamics affecting student achievement. Data were gathered from the ELMOSSALA school within the provincial directorate of Meknes for the year 2024. The analysis involved examining exam results to evaluate students' mastery of fundamental skills in each subject area. Statistical tests were utilized to compare performance across different subjects. Additionally, multiple regression analysis was conducted to identify influential factors, and advanced data analysis techniques were employed to uncover predictive characteristics linked to academic success. Various machine learning algorithms were also assessed for their efficacy in predicting student performance. The results revealed notable variations in student performance across subject areas, with significant disparities observed between them. Key factors impacting academic performance included socio-economic status, the quality of teaching, and individual student characteristics. Furthermore, some machine learning algorithms demonstrated greater effectiveness than others in predicting learners' performance, highlighting the potential of these technologies in educational settings. While this study provides valuable insights, it is important to acknowledge certain limitations. The research is based on data from a single school, which may limit the generalizability of the findings to broader educational contexts. Additionally, the study focuses primarily on quantitative measures, potentially overlooking qualitative aspects that could further enrich the understanding of student performance. Classification JEL : C80 Paper type : Empirical Researc

    Analyse comparative des systèmes des relations industrielles entre la RDC et les États-Unis d’Amérique : vers un modèle de régulation pluraliste du travail en République démocratique du Congo

    No full text
    This article offers a comparative analysis of industrial relations systems in the Democratic Republic of Congo (DRC) and the United States, using a deductive-documentary approach that draws on doctrines, legislation, and institutional research. The study highlights two opposing normative models: a pluralist-contractual and decentralized model in the United States, where social norms emerge from collective bargaining, and a legal-centric model in the DRC, in which the state remains the primary producer of rules. The results show that these architectural differences influence union density, conflict resolution, normative robustness, and the social effectiveness of labor law. The study confirms that the DRC, through its Constitution and territorial decentralization, possesses institutional foundations that allow for a gradual transition toward regulatory pluralism. She concludes that a hybrid model is needed, based on the territorialization of social dialogue, the recognition of existing regulations and the co-production of standards, in order to improve the effectiveness of labor rules in an environment characterized by informality and socio-institutional fragmentation. JEL Classification : J50 ; J52 ; J53 ; K31 ; O17 ; O55. Paper type : Theoretical Reseach.Cet article propose une analyse comparative des systèmes de relations industrielles en République démocratique du Congo et aux États-Unis, à partir d’une démarche déductive-documentaire mobilisant doctrines, législations et travaux institutionnels. L’étude met en évidence deux modèles normatifs opposés : un modèle pluraliste-contractuel et décentralisé aux États-Unis, où la norme sociale émerge de la négociation collective, et un modèle juridique-centré en RDC, dans lequel l’État demeure le principal producteur de règles. Les résultats montrent que ces divergences architecturales influencent la compacité syndicale, la résolution des conflits, la robustesse normative et l’effectivité sociale du droit du travail. L’étude confirme que la RDC dispose, par sa Constitution et sa décentralisation territoriale, de bases institutionnelles permettant une transition graduelle vers un pluralisme régulatoire. Elle conclut à la nécessité d’un modèle hybride fondé sur la territorialisation du dialogue social, la reconnaissance des régulations existantes et la co-production des normes, afin d’améliorer l’effectivité des règles du travail dans un environnement caractérisé par l’informalité et la fragmentation socio-institutionnelle. Classement JEL : J50 ; J52 ; J53 ; K31 ; O17 ; O55. Type du papier : Recherche théorique

    Launching a New Era of Crowdfunding in Morocco: Lessons from the First Post-Law Campaign

    No full text
    Crowdfunding in Morocco has experienced significant growth since the adoption of Law 15-18, which established the first clear and secure regulatory framework for this new form of financing. This legal framework has enabled the emergence of the first licensed platforms in Morocco. At the same time, citizen solidarity has proven to be a key driver of campaign success, reflecting a collective dynamic of support for entrepreneurial and social initiatives. Through the single case study of the first Moroccan project funded on the first approved crowdfunding platform in Morocco, this article analyzes the key factors behind the sector’s launch and success. It highlights crucial elements such as regulation and citizen engagement while identifying the role of platforms in this matter. Our qualitative data is derived from a series of semi-structured interviews with the co-founder of the platform, the project manager of the project campaign, and fifteen donors who participated in the funding. These data were analyzed using a thematic approach, allowing the identification of key trends and the extraction of relevant insights on emerging crowdfunding practices in the Moroccan context: To the best of our knowledge, our exploratory study is the first to focus on the new generation of crowdfunding platforms and campaigns in Morocco following the recent regulatory framework. It provides valuable recommendations for project holders, platforms, and policymakers while highlighting the key success factors and main challenges for the development of this innovative financing model in the country. Classification JEL: G41, K20 Paper type: Empirical ResearchCrowdfunding in Morocco has experienced significant growth since the adoption of Law 15-18, which established the first clear and secure regulatory framework for this new form of financing. This legal framework has enabled the emergence of the first licensed platforms in Morocco. At the same time, citizen solidarity has proven to be a key driver of campaign success, reflecting a collective dynamic of support for entrepreneurial and social initiatives. Through the single case study of the first Moroccan project funded on the first approved crowdfunding platform in Morocco, this article analyzes the key factors behind the sector’s launch and success. It highlights crucial elements such as regulation and citizen engagement while identifying the role of platforms in this matter. Our qualitative data is derived from a series of semi-structured interviews with the co-founder of the platform, the project manager of the project campaign, and fifteen donors who participated in the funding. These data were analyzed using a thematic approach, allowing the identification of key trends and the extraction of relevant insights on emerging crowdfunding practices in the Moroccan context: To the best of our knowledge, our exploratory study is the first to focus on the new generation of crowdfunding platforms and campaigns in Morocco following the recent regulatory framework. It provides valuable recommendations for project holders, platforms, and policymakers while highlighting the key success factors and main challenges for the development of this innovative financing model in the country. Classification JEL: G41, K20 Paper type: Empirical Researc

    L’esprit de corps comme levier des comportements de citoyenneté organisationnelle : une étude exploratoire dans la Police Nationale de la Côte d’Ivoire

    No full text
    The objective of this article is to examine the relationship between esprit de corps and organizational citizenship behaviors within the National Police in Côte d'Ivoire. To achieve this, an empirical method based on an exploratory qualitative approach was employed. The analysis is based on non-probabilistic sampling, using techniques of reasoned choice and convenience. This led to the hearing of three commissioners, five officers, and eight non-commissioned officers. The collected data was subsequently analyzed thru content analysis, following Bardin's method (2013), enriched by Paillé (2016). The results highlight two key categories: esprit de corps and organizational citizenship behaviors, as well as their associated dimensions. They demonstrate that the emergence of these behaviors fluctuates according to hierarchical rank. The higher one climbs in the organizational hierarchy, the more CCOs gain institutional and symbolic impact, embodying the representation and control of the institution. Furthermore, esprit de corps is a fundamental component for cohesion, stability, and collective effectiveness. It reinforces key values ​​such as loyalty, rigor, and altruism, to the benefit of institutional efficiency and the common good of the police force. Classification JEL : M54, O15 Paper type : Empirical ResearchL'objectif de cet article est d'examiner la relation entre l'esprit de corps et les comportements de citoyenneté organisationnelle au sein de la Police Nationale en Côte d'Ivoire. Pour réaliser cela, une méthode empirique basée sur une approche qualitative exploratoire a été employée. L'analyse repose sur un échantillonnage non probabiliste, utilisant les techniques de choix raisonné et de convenance. Cela a conduit à l'audition de trois commissaires, cinq officiers et huit sous-officiers. Les données recueillies ont par la suite fait l'objet d'une analyse via une analyse de contenu, suivant la méthode de Bardin (2013), enrichie par Paillé (2016). Les résultats mettent en évidence deux catégories clés : l'esprit de corps et les comportements de citoyenneté organisationnelle, ainsi que leurs dimensions associées. Ils démontrent que l'apparition de ces comportements fluctue en fonction du rang hiérarchique. Plus on grimpe dans la hiérarchie organisationnelle, plus les CCO gagnent en impact institutionnel et symbolique, incarnant la représentation et le contrôle de l'institution. Par contre, sur le plan opérationnel, ils s'appuient essentiellement sur la solidarité, la proximité et le travail collaboratif. Par ailleurs, l'esprit de corps est une composante fondamentale pour la cohésion, la stabilité et l'efficacité collective. Il renforce des valeurs clés comme la loyauté, la rigueur et l'altruisme, au bénéfice de l'efficacité institutionnelle et du bien commun policier. JEL Classification : M54, O15   Type du papier : Recherche empiriqu

    Vers une redéfinition de la gestion des coûts : analyse qualitative de l’implémentation des approches ABC/ABM dans un contexte industriel

    No full text
    This research aims to thoroughly analyze the contribution of the ABC/ABM method to cost optimization in a real industrial context. Through a case study conducted within an agri-food company, the study uses a qualitative interpretive approach based on semi-structured interviews with key managers. The data analysis, conducted using a thematic method assisted by NVivo software, highlights the concrete benefits of the ABC/ABM method: improved accuracy in cost calculation, greater visibility of value-generating activities, and enhanced support for strategic decision-making. The results also highlight several critical success factors, including ongoing training, awareness of change, integration of technological tools, and the implementation of performance indicators. Despite certain methodological and contextual limitations, the study confirms the relevance of ABC/ABM as a lever for improving organizational performance and opens up research prospects on its long-term integration and its articulation with the dynamics of digitalization. Classification JEL: M00 Paper type: Empirical ResearchCette recherche vise à analyser de manière approfondie l’apport de la méthode ABC/ABM à l’optimisation des coûts dans un contexte industriel réel. À travers une étude de cas menée au sein d’une entreprise agroalimentaire, l’étude mobilise une approche qualitative interprétativiste, fondée sur des entretiens semi-directifs avec des responsables clés. L’analyse des données, conduite selon une méthode thématique assistée par le logiciel NVivo, met en lumière les bénéfices concrets de la méthode ABC/ABM : amélioration de la précision du calcul des coûts, meilleure visibilité sur les activités génératrices de valeur, et soutien renforcé à la prise de décision stratégique. Les résultats soulignent également plusieurs facteurs critiques de succès, notamment la formation continue, la sensibilisation au changement, l’intégration d’outils technologiques et la mise en place d’indicateurs de performance. Malgré certaines limites méthodologiques et contextuelles, l’étude confirme la pertinence de l’ABC/ABM comme levier d’amélioration de la performance organisationnelle et ouvre des perspectives de recherche sur son intégration à long terme et son articulation avec les dynamiques de digitalisation. JEL Classification : M00 Type du papier : Recherche empiriqu

    L’analyse sentimentale et l’apprentissage automatique : Méthodes hybrides et perspectives futures

    No full text
    Sentiment Analysis (SA) using natural language is one of the most exciting topics of this decade due to the widespread use of social media, which allows for the analysis of interactions between individuals and the determination of important structures in these communications. SA is defined as a field of study that utilizes intelligence methods to analyze, process, and reveal the feelings, emotions, and sentiments of individuals hidden behind text or interaction through natural language processing. SA employs machine learning (ML) techniques to draw necessary inferences from user interactions. ML algorithms such as unsupervised, supervised, semi-supervised learning, and deep learning techniques are used to extract useful information from sentiments. Collecting individuals' opinions and making decisions based on them can be beneficial for many people, and through this, useful business insights can be gleaned. However, handling massive and multilingual data, determining appropriate sentiment polarity, dealing with sarcasm and emojis, and selecting the appropriate ML technique to build the analysis model are some of the challenges faced by SA. This chapter provides a detailed overview of trends and challenges in using ML in SA. To establish future objectives, this chapter examines the difficulties associated with SA. This article uses a state-of-the-art methodological approach. It provides a detailed overview of the trends, challenges and different methods of sentimental analysis, while incorporating elements of theoretical research. This methodology makes it possible to synthesise existing knowledge on the subject and explore future research directions.   Keywords: Machine Learning; Natural Language Processing; Opinion, Polarity, Sentiment Analysis. Classification JEL: G41. Paper type: Theoretical Research.L'analyse de sentiment (SA) utilisant le langage naturel est l'un des sujets les plus passionnants de cette décennie en raison de l'utilisation généralisée des médias sociaux, qui permet d'analyser les interactions entre les individus et de déterminer les structures importantes dans ces communications. La SA est définie comme un domaine d'étude qui utilise des méthodes d'intelligence pour analyser, traiter et révéler les sentiments, émotions et ressentis des individus cachés derrière un texte ou une interaction grâce au traitement du langage naturel. La SA utilise des techniques d'apprentissage automatique (ML) pour tirer les inférences nécessaires des interactions des utilisateurs. Les algorithmes de ML tels que l'apprentissage non supervisé, supervisé, semi-supervisé, et les techniques d'apprentissage profond sont utilisés pour tirer des informations utiles des sentiments. Collecter les opinions des individus et prendre des décisions basées sur celles-ci peut être bénéfique pour de nombreuses personnes, et à travers cela, des informations commerciales utiles peuvent être tirées. Cependant, le traitement de données massives et multilingues, la détermination de la polarité de sentiment appropriée, le traitement du sarcasme et des emojis, et la sélection de la technique de ML appropriée pour construire le modèle d'analyse sont quelques-uns des défis auxquels est confrontée la SA. Ce chapitre fournit un aperçu détaillé des tendances et des défis de l'utilisation du ML dans la SA. Afin d'établir des objectifs futurs, ce chapitre examine les difficultés associées à la SA. Cet article utilise une approche méthodologique de type état de l'art. Il fournit un aperçu détaillé des tendances, des défis et des différentes méthodes d'analyse sentimentale, tout en intégrant des éléments de recherche théorique. Cette méthodologie permet de synthétiser les connaissances existantes sur le sujet et d'explorer les futures directions de recherche.   Mots clés : Apprentissage Automatique,  Traitement du Langage Naturel, Opinion, Polarité,  Analyse de sentiment. JEL Classification : G41. Type du papier : Recherche Théorique

    Mapping the Intersection of Stakeholder Engagement and Territorial Marketing in Tourism Mega-Projects: A Bibliometric Analysis (2000–2025)

    No full text
    Tourism mega-projects have become crucial tools for territorial development and the construction of place identity. However, research connecting stakeholder engagement, territorial marketing, and the governance of such large-scale projects remains fragmented across disciplines. This study aims to explore this intersection by conducting a bibliometric analysis of 474 peer-reviewed documents indexed in Scopus between 2000 and 2025. Using Bibliometrix (R) and VOSviewer, we performed performance analysis, co-citation mapping, and keyword co-occurrence analysis. Results show steady growth in publications, especially after 2011, with journals such as Sustainability and the Journal of Place Management and Development emerging as key publication outlets. The primary research themes encompass sustainability, stakeholder engagement, urban governance, and territorial branding. Newer topics, such as participatory place branding and identity co-creation, are beginning to gain attention but remain underdeveloped. The study also highlights a geographical imbalance: most publications come from Western countries, while regions where these projects are often implemented, especially in the Global South, are underrepresented. This work helps clarify the current state of research and suggests future directions for more inclusive and interdisciplinary studies.   JEL Classification : Z33, M31, R58, H54 Paper type: Theoretical ResearchTourism mega-projects have become crucial tools for territorial development and the construction of place identity. However, research connecting stakeholder engagement, territorial marketing, and the governance of such large-scale projects remains fragmented across disciplines. This study aims to explore this intersection by conducting a bibliometric analysis of 474 peer-reviewed documents indexed in Scopus between 2000 and 2025. Using Bibliometrix (R) and VOSviewer, we performed performance analysis, co-citation mapping, and keyword co-occurrence analysis. Results show steady growth in publications, especially after 2011, with journals such as Sustainability and the Journal of Place Management and Development emerging as key publication outlets. The primary research themes encompass sustainability, stakeholder engagement, urban governance, and territorial branding. Newer topics, such as participatory place branding and identity co-creation, are beginning to gain attention but remain underdeveloped. The study also highlights a geographical imbalance: most publications come from Western countries, while regions where these projects are often implemented, especially in the Global South, are underrepresented. This work helps clarify the current state of research and suggests future directions for more inclusive and interdisciplinary studies.   JEL Classification : Z33, M31, R58, H54 Paper type: Theoretical Researc

    Technologies de l'information et résilience logistique post-catastrophe : étude du secteur BTP Marocain après le séisme d’Al-Haouz

    No full text
    This paper examines the role of Information and Communication Technologies (ICT) in strengthening post-disaster supply chain resilience, based on a case study of the Moroccan construction sector in the aftermath of the 2023 Al-Haouz earthquake. Using a mixed-method approach combining qualitative (interviews and case study) and quantitative (survey) data, the study highlights how digital tools—such as Geographic Information Systems (GIS), collaborative platforms, and tracking systems—enhance coordination, responsiveness, and visibility in emergency logistics operations. The findings show that the strategic use of ICT significantly improves the performance of relief efforts, although implementation is constrained by structural limitations such as insufficient training, limited technological resources, and the lack of shared standards. This research contributes to the growing literature on supply chain digitalization in crisis management contexts. Classification JEL: L74; M15; R42 Paper type: Empirical ResearchCet article analyse le rôle des technologies de l’information et de la communication (TIC) dans le renforcement de la résilience logistique post-catastrophe, à partir d’une étude de cas du secteur du bâtiment et des travaux publics (BTP) marocain, dans le contexte du séisme d’Al-Haouz en 2023. En combinant une approche qualitative (entretiens et étude de cas) et quantitative (questionnaire), l’étude met en évidence l’apport des outils numériques – tels que les systèmes d’information géographique (SIG), les plateformes collaboratives et les dispositifs de suivi – dans l’amélioration de la coordination, de la réactivité et de la visibilité des opérations logistiques d’urgence. Les résultats révèlent que l’usage stratégique des TIC contribue significativement à la performance des interventions, bien que leur déploiement soit freiné par des limites structurelles liées à la formation, aux ressources technologiques et à l’absence de standards partagés. Ce travail contribue à enrichir les recherches sur la digitalisation des chaînes logistiques en contexte de crise.   JEL Classification : L74, M15, R42 Type du papier : Recherche empiriqu

    La RSE comme levier de développement de l’employabilité communautaire au Maroc : revue de la littérature

    No full text
    In a context where Moroccan unemployment reaches 13.3% with persistent skills mismatches between available competencies and corporate needs, this narrative literature review, conducted within a positivist paradigm, analyzes the interactions between corporate social responsibility (CSR) and employability. Drawing on human capital theory (Becker, 1964) and stakeholder theory (Freeman, 1984), it identifies three convergence dimensions: social and community-based, strategic, and organizational. This research establishes an integrated conceptual framework articulating CSR and employability around territorial responsibility, multi-stakeholder engagement, and sustainable value creation. It contributes to the literature by demonstrating that employability progressively becomes a CSR object, transforming companies from recruiting actors into proactive developers of community skills. The findings suggest adopting integrated approaches combining CSR strategies and territorial employability development within the context of Moroccan initiatives. Classification JEL: M14 ; L21 ; M51 Paper type: Theoretical ResearchDans un contexte où le taux de chômage marocain atteint 13,3 % avec une inadéquation persistante entre compétences et besoins des entreprises, cette revue de littérature narrative, menée dans un paradigme positiviste, analyse les interactions entre responsabilité sociétale des entreprises (RSE) et employabilité. S’appuyant sur les théories du capital humain (Becker, 1964) et des parties prenantes (Freeman, 1984), elle identifie trois dimensions de convergence : sociale et communautaire, stratégique, et organisationnelle. Cette recherche établit un cadre conceptuel intégré articulant RSE et employabilité autour de la responsabilité territoriale, l’engagement multipartite et la création de valeur durable. Elle contribue à la littérature en démontrant que l’employabilité devient progressivement un objet de RSE, transformant les entreprises d’acteurs recruteurs en développeurs proactifs de compétences communautaires. Les résultats suggèrent l’adoption d’approches intégrées combinant stratégies RSE et développement de l’employabilité territoriale dans le contexte des initiatives marocaines. JEL Classification : M14 ; L21 ; M51 Type du papier : Recherche Théoriqu

    1,092

    full texts

    2,197

    metadata records
    Updated in last 30 days.
    International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
    Access Repository Dashboard
    Do you manage Open Research Online? Become a CORE Member to access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard! 👇