International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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The Potential of Green Crowdfunding for Financing Eco-entrepreneurship in Morocco: A Narrative Literature Review
No full textFaced with environmental challenges and the need to support a transition to a green economy, Morocco is exploring innovative solutions to finance green entrepreneurship projects. Among these solutions, green crowdfunding is emerging as a promising one, allowing citizens to involve themselves in ecological initiatives and fund green projects and activities.
This article examines green entrepreneurship and the challenges it faces, highlighting the issue of financing, in Morocco and around the world. It also explores the potential and advantages of green crowdfunding for financing green activities. To do so, this study adopts a narrative literature review approach, particularly suited to interdisciplinary and emerging topics such as green crowdfunding. This approach allowed integrating existing knowledge on eco-entrepreneurship and green crowdfunding by referring to scientific articles and institutional reports, particularly within the Moroccan context.
Therefore, first, we discuss the concepts of "eco-entrepreneurship" and "green crowdfunding" as well as the emerging links between them. Second, we identify the potential of green crowdfunding for financing eco-entrepreneurship in Morocco and suggest that, although green crowdfunding can play a crucial role in the development of the country's eco-entrepreneurship, additional efforts are needed to raise public awareness, develop a suitable regulatory framework, and encourage partnerships between the public and private sectors.
JEL Classification: L26
Paper type: Theoretical Research Faced with environmental challenges and the need to support a transition to a green economy, Morocco is exploring innovative solutions to finance green entrepreneurship projects. Among these solutions, green crowdfunding is emerging as a promising one, allowing citizens to involve themselves in ecological initiatives and fund green projects and activities.
This article examines green entrepreneurship and the challenges it faces, highlighting the issue of financing, in Morocco and around the world. It also explores the potential and advantages of green crowdfunding for financing green activities. To do so, this study adopts a narrative literature review approach, particularly suited to interdisciplinary and emerging topics such as green crowdfunding. This approach allowed integrating existing knowledge on eco-entrepreneurship and green crowdfunding by referring to scientific articles and institutional reports, particularly within the Moroccan context.
Therefore, first, we discuss the concepts of "eco-entrepreneurship" and "green crowdfunding" as well as the emerging links between them. Second, we identify the potential of green crowdfunding for financing eco-entrepreneurship in Morocco and suggest that, although green crowdfunding can play a crucial role in the development of the country's eco-entrepreneurship, additional efforts are needed to raise public awareness, develop a suitable regulatory framework, and encourage partnerships between the public and private sectors.
JEL Classification: L26
Paper type: Theoretical Research 
Organizational Resilience and Crisis Management in Public Administration: Insights from Morocco’s Response to COVID-19, the Al-Haouz Earthquake and Floods under a New Public Governance Framework
No full textThis study explores the mechanisms of organizational resilience in public administration through the lens of three critical managerial dimensions: time, information and human resources. Anchored in the theoretical framework of New Public Governance (NPG), it investigates how these dimensions shaped the responses of Moroccan public organizations during three major crises: the COVID-19 pandemic, the Al-Haouz earthquake and nationwide floods.
Using a mixed-methods approach, the research combines insights from semi-structured interviews with senior public-sector officials and a quantitative analysis based on secondary crisis data. Findings from the qualitative phase reveal how the capacity to manage temporal dynamics, mobilize and protect human capital and navigate information flows were central to adaptive performance.
The study introduces a conceptual model — the “Resilience Triad” — illustrating how these three variables interact systemically to foster or hinder organizational resilience. Comparative analysis across crises demonstrates distinct patterns of success and failure depending on the alignment of time sensitivity, staff engagement and data reliability. This article contributes to both public management theory and crisis governance literature by emphasizing the interdependence of soft managerial capacities in turbulent environments. It also offers practical guidance to policymakers seeking to strengthen crisis preparedness and response mechanisms through human-centered and data-driven approaches.
Limitations and directions for future research are discussed, particularly the need for longitudinal and cross- country comparative studies.
JEL Code : C83, D73, D83, H12, H83
Paper type : Empirical ResearchThis study explores the mechanisms of organizational resilience in public administration through the lens of three critical managerial dimensions: time, information and human resources. Anchored in the theoretical framework of New Public Governance (NPG), it investigates how these dimensions shaped the responses of Moroccan public organizations during three major crises: the COVID-19 pandemic, the Al-Haouz earthquake and nationwide floods.
Using a mixed-methods approach, the research combines insights from semi-structured interviews with senior public-sector officials and a quantitative analysis based on secondary crisis data. Findings from the qualitative phase reveal how the capacity to manage temporal dynamics, mobilize and protect human capital and navigate information flows were central to adaptive performance.
The study introduces a conceptual model — the “Resilience Triad” — illustrating how these three variables interact systemically to foster or hinder organizational resilience. Comparative analysis across crises demonstrates distinct patterns of success and failure depending on the alignment of time sensitivity, staff engagement and data reliability. This article contributes to both public management theory and crisis governance literature by emphasizing the interdependence of soft managerial capacities in turbulent environments. It also offers practical guidance to policymakers seeking to strengthen crisis preparedness and response mechanisms through human-centered and data-driven approaches.
Limitations and directions for future research are discussed, particularly the need for longitudinal and cross- country comparative studies.
JEL Code : C83, D73, D83, H12, H83
Paper type : Empirical Researc
The role of digitalization in enhancing financial inclusion and performance in Moroccan MFIs
No full textWith digitalization reshaping the financial sector around the globe, MFIs now have a new opportunity, especially in emerging economies, to extend their services to more underserved populations. For this, the study investigates how digital platforms can be leveraged in Morocco to transform the microfinance sector. More specifically, this contribution investigates how digital platforms influence the profitability and financial inclusion of Moroccan microfinance institutions (MFIs). The main objective of the study is to investigate the direct impact that the adoption of digital platforms, their perceived benefits by the client, and the barriers that limit their effective use have on the profitability of Moroccan MFIs. To capture these insights, a survey was used and distributed among MFI clients and staff across urban, semi-urban, and rural areas in Morocco. Using Structural Equation Modeling (SEM), the survey was analyzed, and the results found evidence that digital platforms have a direct influence on Moroccan MFIs. Empirical evidence indicates that the use of digital platforms leads to improved financial inclusion, cost reductions, and more effective services. However, the barriers to using digital platforms, such as digital literacy, security concerns, and lack of access to the internet, have an adverse impact on the profitability and financial inclusion of these institutions. These challenges are particularly pressing in rural areas and must be addressed by the government for digital solutions to reach their full potential. These findings offer actionable insights for Moroccan MFIs and policymakers. By addressing the human and technological barriers to digital adoption, stakeholders can unlock greater financial access for marginalized communities and build more sustainable microfinance systems in Morocco.
JEL Classification: G00, G21, G51
Paper type: Empirical researc
Exploring the Role of Generative AI in Enhancing Mobile Learning Adoption: A Case Study with Notion
No full textThe rapid advancement of Generative Artificial Intelligence (GenAI) offers new opportunities for enhancing mobile learning adoption, particularly through platforms like Notion. However, adoption remains inconsistent among university students. This study examines the factors influencing the adoption of Notion enhanced with GenAI functionalities, using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Data were collected from 90 university students and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Performance Expectancy (PE) is the most significant predictor of Behavioral Intention (BI), highlighting the importance of AI-driven features such as automated content generation and personalized learning recommendations. In contrast, Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC) do not significantly influence adoption, suggesting that digital familiarity reduces perceived barriers. The study extends the UTAUT model to the context of AI-enhanced mobile learning tools. It recommends emphasizing productivity-enhancing features and intuitive AI automation to increase adoption. Future research should explore longitudinal effects, cross-cultural differences, and additional motivational drivers.
Classification JEL : I21 ; O33 ; C88
Paper type : Empirical ResearchThe rapid advancement of Generative Artificial Intelligence (GenAI) offers new opportunities for enhancing mobile learning adoption, particularly through platforms like Notion. However, adoption remains inconsistent among university students. This study examines the factors influencing the adoption of Notion enhanced with GenAI functionalities, using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Data were collected from 90 university students and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Performance Expectancy (PE) is the most significant predictor of Behavioral Intention (BI), highlighting the importance of AI-driven features such as automated content generation and personalized learning recommendations. In contrast, Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC) do not significantly influence adoption, suggesting that digital familiarity reduces perceived barriers. The study extends the UTAUT model to the context of AI-enhanced mobile learning tools. It recommends emphasizing productivity-enhancing features and intuitive AI automation to increase adoption. Future research should explore longitudinal effects, cross-cultural differences, and additional motivational drivers.
Classification JEL : I21 ; O33 ; C88
Paper type : Empirical Researc
Les spécificités de la pratique de la veille stratégique dans les entreprises camerounaises
No full textAt the dawn of globalization and the advent of ICTs, which are constantly causing sudden changes in the environment, strategic intelligence has become an essential tool for managers to support their decision-making by providing information on the company's external environment. Although it has proved its worth in developed countries, strategic intelligence is still slow to take off in Africa, and more specifically in sub-Saharan Africa, where it is still practiced on an informal basis, the characteristics of which need to be understood. The aim of this article is to highlight the specific features of strategic intelligence in Cameroonian companies through an empirical study of 60 companies, which enabled us to identify the sources of information, the areas and the approach to strategic intelligence. This shows that most Cameroonian companies still practice informal monitoring, where the sources of information, although direct, are also informal, and monitoring is focused mainly on the commercial and competitive environment.
JEL Classification: M15.
Paper type: Empirical researchSuite à la mondialisation et à l’avènement des TIC occasionnant sans cesse des changements brusques de l’environnement, la veille stratégique est devenue un outil indispensable pour le dirigeant pour l’accompagner dans ses prises de décision en lui renseignant sur l’environnement externe de l’entreprise. Bien qu’ayant fait ses preuves dans les pays développés, la veille stratégique tarde encore à prendre son envol en Afrique plus précisément en Afrique sub-saharienne avec une pratique informelle dont il convient de connaitre les caractéristiques. L’objet de cet article est de mettre en évidence les spécificités de la veille stratégique dans les entreprises camerounaises grâce à une étude empirique auprès de 60 entreprises qui nous ont permis de faire ressortir les sources d’informations, les domaines et le processus de la veille stratégique. Il en ressort que les entreprises camerounaises pour la plupart pratiquent encore une veille informelle dont les sources d’informations bien que directes sont également informelles et la surveillance est axée principalement sur l’environnement commercial et concurrentiel.
Classification JEL : M15.
Type de l’article : Recherche empiriqu
L’impact du développement social sur le potentiel humain : fondements théoriques, pratiques managériales et perspectives stratégiques pour une gouvernance durable
No full textIn an economic and social context marked by profound transformations, organizations are facing new demands in terms of social responsibility and sustainable governance. Social development—understood as all actions and policies aimed at sustainably improving quality of life, inclusion, and individual well-being—has become a strategic lever for companies. Its impact on human potential, defined as the set of abilities and talents that employees can mobilize in the service of organizational performance, is generating growing interest in management research.
This article explores the impact of social development on human potential through a dual theoretical and empirical approach. First, it draws on a critical review of the literature to identify the conceptual foundations linking social development, sustainable governance, and the enhancement of human capital. Then, a field study was conducted using a questionnaire administered to institutional and socio-economic actors to assess managerial practices related to these issues. The analysis of the collected data highlights the importance of social inclusion, equity, and investment in human capital as strategic levers for sustainable governance. The article thus offers concrete recommendations for better integrating social development into management and strategic decision-making policies.
JEL Classification: O15, M14, I31
Paper Type: Empirical ResearchDans un contexte économique et social marqué par des mutations profondes, les organisations sont confrontées à de nouvelles exigences en matière de responsabilité sociétale et de gouvernance durable. Le développement social, entendu comme l’ensemble des actions et politiques visant à améliorer durablement la qualité de vie, l’inclusion et l’épanouissement des individus, constitue aujourd’hui un levier stratégique pour les entreprises. Son impact sur le potentiel humain, défini comme l’ensemble des capacités et talents mobilisables par les salariés au service de la performance organisationnelle, suscite un intérêt croissant au sein de la recherche en sciences de gestion.
Cet article explore l’impact du développement social sur le potentiel humain à travers une double approche théorique et empirique. Dans un premier temps, il s’appuie sur une revue critique de la littérature pour identifier les fondements conceptuels du lien entre développement social, gouvernance durable et valorisation du capital humain. Ensuite, une étude de terrain a été menée à l’aide d’un questionnaire auprès d’acteurs institutionnels et socio-économiques afin d’évaluer les pratiques managériales en lien avec ces enjeux. L’analyse des données collectées met en évidence l’importance de l’inclusion sociale, de l’équité et de l’investissement dans le capital humain comme leviers stratégiques d’une gouvernance durable. L’article propose ainsi des pistes concrètes pour une meilleure intégration du développement social dans les politiques de gestion et de pilotage stratégique.
Classification JEL : O15, M14, I31
Type de papier : Recherche empiriqu
Biais comportementaux et décisions financières : une revue systématique et une analyse bibliométrique de la transition de la théorie classique vers la finance comportementale
No full textThis paper examines the conceptual evolution of financial decision-making models, highlighting the transition from traditional economic theories to the behavioural perspective. Foundational frameworks such as the Efficient Market Hypothesis (EMH) and Modern Portfolio Theory (MPT) are built on assumptions of perfect rationality and information symmetry in markets. However, these models fall short in accounting for the erratic and often illogical decisions observed among investors.As a response to these theoretical shortcomings, behavioural finance has gained prominence by integrating psychological dimensions into the analysis of financial actions. This work conducts a systematic review of recent academic contributions focused on behavioural biases that influence individual financial behaviour, asset pricing mechanisms, and investment outcomes.The study identifies a notable academic shift—from macro-level theories of market functioning to a growing focus on micro-level investor cognition. This shift is also reflected in the increasing volume of research investigating how mental shortcuts and emotional reactions shape financial choices.The findings suggest that incorporating behavioural insights is essential for designing more effective investment strategies and risk assessment tools. Furthermore, this approach offers a promising path toward understanding persistent market anomalies and contributes to the development of a more realistic theory of investor behaviour.
Classification JEL : G02 ; G11 ; D91
Paper type : Systematic literature review and bibliometric analysisLe présent article intitule une analyse approfondie de l’évolution des théories relatives à la prise de décision financière au marché financier tout en mettant l’accent sur la finance classique et l’apparition de la finance comportementale. Les théories de la finance classique, notamment l’hypothèse d’efficience des marchés et la théorie moderne du portefeuille, reposent sur la rationalité des investisseurs et l’efficience informationnelle des marchés. Cependant, ces théories étaient l’objet de nombreuses critiques mettant en avant la nécessité de prendre en compte les comportements irrationnels des investisseurs individuels sur les marchés financiers.
Ces critiques ont provoqué l’émergence de la finance comportementale en comblant ces lacunes en intégrant la psychologie dans l’analyse des décisions financières. Cet article propose une revue systématique de la littérature portant sur les biais comportementaux qui impactent la prise de décision financière. Cette analyse met en avant les limitations cognitives et psychologiques influençant la formation des prix des actifs financiers, les stratégies d’investissements ainsi que les rendements boursiers. Cette étude observe un glissement de l’intérêt académique passant de l’analyse des résultats centrés sur les dynamiques globales des marchés à une focalisation accrue sur l’étude des comportements individuels des investisseurs, accompagnés d’une augmentation notable du nombre de publications consacrées à ce sujet. La recherche conclut que la compréhension des biais comportementaux des investisseurs est un levier fondamental pour l’élaboration des stratégies efficaces de gestion des risques et la conception des recommandations d’investissements pertinentes, favorisant une amélioration de la performance des marchés. Les résultats soulignent le rôle croissant de la finance comportementale dans l’explication du comportement des investisseurs et des anomalies de marchés tout en identifiant des pistes prometteuses à de nouvelles perspectives de recherche dans un champ en pleine évolution.
JEL Classification : G02 ; G11 ; D91
Type du papier : Revue systématique de littérature et analyse bibliométriqu
Qualité perçue des systèmes d’information et performance logistique : une approche comportementale appliquée au secteur pharmaceutique marocain
No full textIn a context of increasing digitalization of supply chains, this research investigates the impact of perceived information system (IS) quality on logistics performance in the Moroccan pharmaceutical sector. Adopting a behavioral approach, the study incorporates organizational factors (training, user participation, managerial support), usage dimensions (system use and user satisfaction), and a subjective assessment of IS quality. Based on a sample of 279 IS users from 67 organizations, the data were analyzed using the PLS-SEM method. Findings confirm that logistics performance is significantly influenced by perceived IS quality, which itself is built through usage and satisfaction. A key methodological contribution of this study lies in the modeling of “system use” as a formative second-order construct, composed of four operational dimensions. The study highlights the crucial role of human and organizational factors in shaping IS appropriation and enhancing performance in logistics environments.
Classification JEL: M15, L65, M11, L86
Paper type: Empirical ResearchDans un contexte marqué par la digitalisation croissante des chaînes logistiques, cette recherche examine l’impact de la qualité perçue des systèmes d’information (SI) sur la performance logistique dans le secteur pharmaceutique marocain. En mobilisant une approche comportementale, l’étude intègre des variables organisationnelles (formation, participation, soutien managérial), des dimensions d’usage (utilisation effective et satisfaction utilisateur), ainsi qu’une mesure subjective de la qualité perçue du SI. À partir d’un échantillon de 279 utilisateurs de SI issus de 67 établissements, l’analyse a été conduite via la méthode PLS-SEM. Les résultats confirment que la performance logistique est significativement influencée par la qualité perçue du SI, elle-même construite par l’usage et la satisfaction. L’originalité méthodologique de ce travail réside dans la modélisation de l’utilisation du SI comme une variable de second ordre formative, intégrant quatre dimensions opérationnelles. L’étude met en évidence le rôle déterminant des facteurs humains et organisationnels dans l’appropriation des SI logistiques et leur contribution à la performance.
JEL Classification : M15, L65, M11, L86
Type du papier : Recherche Empiriqu
L’Ecosystème Entrepreneurial Etudiant au Maroc : Analyse Conceptuelle et proposition d’un modèle théorique
No full textThe student entrepreneurial ecosystem provides a favorable framework for the development of innovative projects and the emergence of entrepreneurs among recent graduates. In Morocco, despite the existence of various support mechanisms, academic research offering a clear structuring of this ecosystem remains limited. This article addresses this gap by developing a theoretical model designed to identify and organize its main dimensions. The adopted methodology is based on an in-depth review of scientific literature and institutional reports related to student entrepreneurship and entrepreneurial support. This analysis made it possible to highlight several essential components: pedagogical and training mechanisms, support structures and infrastructures (incubators, innovation centers, funding platforms), key stakeholders (universities, public institutions, private sector), as well as strategic networks and partnerships.
Although significant efforts have been made by both the government and universities, the student entrepreneurial ecosystem is still under development. The implications of this study highlight the need to further structure this environment in order to strengthen the transition of students towards entrepreneurial action. The study emphasizes the pivotal role of universities, which, through their programs and support services, enhance entrepreneurial skills and stimulate the intention to start a business. The proposed model illustrates the interactions between these different components and underlines their contribution to creating a favorable environment for student entrepreneurship. The originality of this research lies in its focus on the Moroccan context, which remains underexplored in the international literature, and in the provision of a conceptual framework that can serve as a basis for future empirical studies as well as for the design of targeted policies and programs.
JEL Classification : L26
Paper type: Theoretical article.L’écosystème entrepreneurial étudiant représente un cadre propice au développement de projets innovants et à l’émergence d’entrepreneurs parmi les jeunes diplômés. Au Maroc, malgré l’existence de dispositifs variés, les recherches académiques proposant une structuration claire de cet écosystème restent limitées. Cet article s’inscrit dans cette perspective en élaborant un modèle théorique destiné à identifier et organiser les principales dimensions qui le composent. La méthodologie adoptée repose sur une revue approfondie de la littérature scientifique et des rapports institutionnels relatifs à l’entrepreneuriat étudiant et à l’accompagnement entrepreneurial. Cette analyse a permis de dégager plusieurs composantes essentielles : les dispositifs pédagogiques et de formation, les structures et infrastructures de soutien (incubateurs, centres d’innovation, plateformes de financement), les acteurs impliqués (universités, institutions publiques, secteur privé) ainsi que les réseaux et partenariats stratégiques. Bien que les efforts déployés par le gouvernement et l'Université soient importants, cependant, l'écosystème entrepreneurial est en cours de développement. Les implications de cette étude soulignent la nécessité de structurer davantage cet environnement pour renforcer le passage des étudiants à l'action entrepreneuriale.
L’étude met en évidence le rôle structurant des universités, qui, à travers leurs programmes et leurs dispositifs d’accompagnement, renforcent les compétences entrepreneuriales et stimulent l’intention de créer une entreprise. Le modèle proposé illustre les interactions entre ces différentes composantes et souligne leur contribution à la consolidation d’un environnement favorable à l’entrepreneuriat étudiant. L’originalité de cette recherche réside dans sa focalisation sur le contexte marocain, encore peu étudié dans la littérature internationale, et dans l’apport d’un cadre conceptuel qui pourra servir de base à des travaux empiriques ultérieurs ainsi qu’à la conception de politiques et de programmes adaptés.
Classification JEL: L26
Type de l’article : Article théorique
Emerging trends in management control and quality improvement in healthcare: A PRISMA Systematic Literature Review
No full textToday healthcare management is an accelerating field with the increasing need for more control and growth strategies in the healthcare quality areas. Using the Preferred Reporting Items for Systematic Reviews and Meta- Analyses (PRISMA) methodology, this systematic literature review (SLR) explores new trends in management control and quality improvement in healthcare. Supplementing recent research, this review provides a thematic landscape, methodology trend, and notable findings of innovative approaches and evolving practices in this domain. The introductory content in this review highlights key studies to provide a broad view of the current state of the art regarding new frameworks and interventions for enhancing healthcare quality improvement. The review also contextualizes issues of resource allocation, organizational change and patient care as challenges and implications associated with management control in healthcare settings. This synthesis not only reaffirms key findings, but also provides recommendations for future research to maximize implementation of effective healthcare management practices.
Classification JEL : M41, I18 Paper
Paper type: Theoretical ResearchToday healthcare management is an accelerating field with the increasing need for more control and growth strategies in the healthcare quality areas. Using the Preferred Reporting Items for Systematic Reviews and Meta- Analyses (PRISMA) methodology, this systematic literature review (SLR) explores new trends in management control and quality improvement in healthcare. Supplementing recent research, this review provides a thematic landscape, methodology trend, and notable findings of innovative approaches and evolving practices in this domain. The introductory content in this review highlights key studies to provide a broad view of the current state of the art regarding new frameworks and interventions for enhancing healthcare quality improvement. The review also contextualizes issues of resource allocation, organizational change and patient care as challenges and implications associated with management control in healthcare settings. This synthesis not only reaffirms key findings, but also provides recommendations for future research to maximize implementation of effective healthcare management practices.
Classification JEL : M41, I18 Paper
Paper type: Theoretical Researc