International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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Etude de la relation entre l’organisation et le positionnement de l’Audit Interne et son efficacité
No full textBeyond the competence of the auditors, the effectiveness of the internal audit function is heavily dependent on several organizational factors.
This article focuses on this topic by providing a structured narrative review of the scientific literature that has examined the link between the organization and positioning of Internal Audit and its effectiveness.
This research is based on proven conceptual frameworks as well as recent and recognized academic work. It proposes to study three essential dimensions: the independence of the function, the contribution of the audit committee, and the support of senior management.
This study highlights the notion of independence, considered by professional standards as an essential condition for achieving objectivity. One of the determining factors in the quality of internal audit is the functional and hierarchical reporting structure, which directly impacts the autonomy of the audit and influences the quality of its output. The audit committee also plays an important role in evaluating the work of internal audit, thus guaranteeing the relevance of its recommendations.
Like the audit committee, the support of senior management ensures access to resources and strategic data. This support provides the audit function with a positive image and legitimacy in the eyes of those being audited and all stakeholders.
By adopting a critical approach, the literature review indicates that the convergence of these three factors—namely, the independence of the function, its relationship with the audit committee, and the support of senior management—constitutes a major lever for improving the effectiveness, performance, and added value of internal audit.
Classification JEL : M42
Paper type: Theoretical ResearchAu-delà de la compétence des auditeurs, l’efficacité de la prestation de l’audit interne est fortement tributaire de plusieurs facteurs organisationnels.
Le présent article met l’accent sur cette question en proposant une revue narrative structurée de la littérature scientifique ayant porté sur le lien entre l’organisation et le positionnement de l’Audit Interne et son efficacité. Ce travail de recherche s’appuie sur des cadres conceptuels éprouvés ainsi que des travaux académiques récents et reconnus.
Il s’agit d’étudier trois dimensions essentielles à savoir : l’indépendance de la fonction, la contribution du comité d’audit et le soutien de la direction générale.
Cette étude met en évidence la notion d’indépendance considérée par les normes professionnelles comme étant une condition incontournable pour atteindre l’objectivité. L’un des facteurs déterminants de la qualité de l’audit interne est le mode de rattachement fonctionnel et hiérarchique qui impacte directement l’autonomie de l’audit et exerce une influence sur la qualité de son rendu. Le comité d’audit joue également un rôle important dans l’appréciation des travaux de l’audit interne, garantissant ainsi la pertinence de ses recommandations.
Tout comme le comité d’audit, l’appui de la direction générale garantit l’accès aux ressources et aux données stratégiques. Ce soutien procure à la fonction d’audit une image positive et une légitimité vis-à-vis des audités et de l’ensemble des parties prenantes.
En adoptant une démarche critique, la revue de littérature indique que la convergence de ces trois facteurs à savoir : l’indépendance de la fonction, sa relation avec le comité d’audit et l’appui de la direction générale constitue un levier majeur d’amélioration de l’efficacité, de la performance et de la valeur ajoutée de l’audit interne.
JEL Classification : M42
Type du papier : Recherche Théoriqu
Stabilité politique, ouverture commerciale et développement financier en Afrique Subsaharienne
No full textThis study examines the effect of political stability, trade openness, and their interaction on financial development in Sub-Saharan Africa. The analysis is based on panel data covering 40 Sub-Saharan African countries over a twenty-eight-year period from 1995 to 2022. The study employs a dynamic model estimated using the system Generalized Method of Moments (GMM) approach of Blundell and Bond (1998). The results show that political stability and absence of violence (SPeAV) have a negative and significant effect on private sector credit, while trade openness (lOuvC) has a positive and significant impact. The interaction between political stability and trade openness (SP_OC) is also positive and significant, indicating that political stability becomes favorable to financial development when combined with greater trade openness. Robustness tests by income level and region confirm the reliability of these findings. The study suggests that public policies should combine political stability, trade openness, and promotion of the agricultural sector to stimulate private financing and support sustainable growth.
Classification JEL : E44, G21, O16, O55
Paper type : Empirical ResearchCette étude examine l’effet de la stabilité politique, de l’ouverture commerciale et de leur interaction sur le développement financier en Afrique subsaharienne. L’étude porte sur des données de panel, constituées de 40 pays d’Afrique subsaharienne (ASS) sur une période de vingt-huit ans allant de 1995 à 2022. Le modèle dynamique par la méthode des moments généralisés GMM (General Method of Moment) en système de Blundell et Bond (1998) est utilisé pour mener l’étude. Les résultats montrent que la stabilité politique et l’absence de violence (SPeAV) exercent un effet négatif et significatif sur le crédit au secteur privé, tandis que l’ouverture commerciale (lOuvC) influe positivement et significativement. L’interaction entre stabilité politique et ouverture commerciale (SP_OC) est également positive et significative, indiquant que la stabilité politique devient favorable au développement financier lorsqu’elle est associée à une plus grande ouverture commerciale. Les tests de robustesse selon le revenu et la région confirment la solidité de ces résultats. L’étude suggère que les politiques publiques devraient combiner stabilité politique, ouverture commerciale et promotion du secteur agricole afin de stimuler le financement privé et soutenir une croissance durable.
JEL Classification : E44, G21, O16, O55.
Type du papier : Recherche empiriqu
Evaluation de l’impact de la formation professionnelle sur l’insertion des diplômés : cas des lauréats de l’OFPPT
No full textIn recent years, there has been increasing discussion about the professional integration of graduates. Many graduates face difficulties in finding employment. In Morocco, as in other countries, the professional integration of graduates is a major concern in national development policies. In fact, most young graduates from educational institutions have difficulty finding employment. As a result, youth unemployment is one of the major problems facing economies. In Morocco, the emergence of vocational training centers aims to ensure a better match between the training of young people and the needs of the market.
This training-employment match remains a subject of debate, as vocational training institutions prepare young people to enter the labor market and contribute to economic growth.
The objective of this article is to assess the impact of vocational training on the employability of graduates. To do this, we used the propensity score matching method as a means of assessing the impact. To this end, we used the household panel survey conducted by the National Observatory for Human Development in 2023. This survey was carried out on a sample of 16,000 households in order to ensure that the results on human development were representative of the region.
The results obtained are analyzed using the propensity score matching method via STATA software. They reveal a significant impact of vocational training on labor market integration. These results will be discussed on the basis of the issues raised in the literature review.
Classification JEL: H83, M53, P36
Paper type: Empirical ResearchAu cours de ces dernières années, les discours sur l’insertion professionnelle des diplômés ne cessent de prendre de l’ampleur. Nombreux sont les diplômés qui se confrontent aux difficultés d’accès à l’emploi. Au Maroc comme dans les autres pays, l’insertion professionnelle des diplômés constitue une préoccupation majeure dans les politiques nationales de développement. En effet, la plupart des jeunes diplômés des établissements de formation éprouvent des difficultés pour accéder à un emploi. Ainsi, le chômage des jeunes constitue l’un des problèmes majeurs auxquels les économies sont confrontées. Au Maroc, l’émergence des centres de formation professionnelle a pour objectif d’assurer une meilleure adéquation entre la formation des jeunes et les besoins du marché.
Cette adéquation formation-emploi reste un sujet de débats, en effet, les établissements de formation professionnelle préparent les jeunes pour affronter le marché de travail et contribuer à la croissance économique.
L’objectif de cet article est d’évaluer l'impact de la formation professionnelle sur l'employabilité des lauréats. Pour ce faire, nous avons utilisé la méthode d’appariement par le score de propension comme moyen d’évaluation de l’impact. Pour ce, nous avons utilisé l’enquête panel de ménages qui a été menée par l’Observatoire National du Développement Humain en 2023, cette enquête a été réalisée auprès d’un échantillon de 16 000 ménages afin de garantir une représentativité régionale des résultats sur le développement humain.
Les résultats obtenus sont analysés par la méthode d’appariement par le score de propension via logiciel STATA. Ils révèlent un impact significatif de la formation professionnelle en matière d’insertion sur le marché du travail. Ces résultats seront discutés sur la base des problématiques de la revue de littérature.
JEL Classification: H83, M53, P36
Type du papier : Recherche empiriqu
L’émancipation au prisme du genre : analyse des courants féministes dans l’entrepreneuriat féminin
No full textThis article aims to critically examine the theoretical foundations of contemporary approaches to women's empowerment through entrepreneurship, drawing on key feminist perspectives. The objective is to develop an integrative analytical framework capable of capturing the diversity of women's entrepreneurial experiences within their situated social contexts, beyond normative and Western-centric interpretations.
The methodology is based on a critical, exploratory, and qualitative literature review. It relies on the analysis of theoretical and empirical studies drawn from recognized academic databases (Scopus, Web of Science, Cairn, JSTOR and ScienceDirect).
The findings highlight the plurality of feminist interpretations of empowerment: liberal feminism emphasizes formal equality but overlooks systemic inequalities; Marxist and socialist approaches underscore economic exploitation and the gendered division of labor; radical feminism challenges patriarchal structures; post-structuralist perspectives deconstruct dominant gender discourses; and intersectionality reveals the complexity of lived oppressions at the crossroads of multiple systems of domination.
The originality of this article lies in its critical articulation of these theoretical frameworks to better understand the differentiated mechanisms of women entrepreneurs’ agency, while accounting for the diversity of sociocultural contexts.
Classification JEL: L26
Paper type: Theoretical Research.Cet article vise à interroger les fondements théoriques des approches contemporaines de l’émancipation des femmes par l’entrepreneuriat, en mobilisant les principaux courants féministes. L’objectif est de construire un cadre analytique intégratif permettant de mieux comprendre la diversité des expériences entrepreneuriales féminines dans leurs contextes sociaux situés, au-delà des lectures normatives et occidentalo-centrées.
La méthodologie adoptée repose sur une revue de littérature critique, exploratoire et qualitative. Elle s’appuie sur l’analyse de travaux théoriques et empiriques issus de bases de données académiques reconnues (Scopus, Web of Science, Cairn, JSTOR et ScienceDirect).
Les résultats montrent que les courants féministes offrent des lectures contrastées de l’émancipation : le féminisme libéral privilégie l’égalité formelle mais ignore les inégalités structurelles ; les approches marxistes et socialistes insistent sur les dimensions économiques de la domination ; le féminisme radical met en lumière les logiques patriarcales ; les perspectives post-structuralistes déconstruisent les normes de genre dominantes ; enfin, l’intersectionnalité révèle la multiplicité des oppressions vécues.
L’originalité de cet article réside dans l’articulation critique de ces cadres théoriques pour mieux cerner les mécanismes différenciés d’agentivité des femmes entrepreneures, en tenant compte de la diversité des contextes socioculturels.
JEL Classification : L26
Type du papier : Recherche Théorique
The Impact of Teleworking on Productivity and Efficiency of Moroccan Employees
No full textTeleworking, generalized during the COVID-19 pandemic, has reshaped professional practices in Morocco. This study analyzes its effects on productivity, efficiency, and well-being of Moroccan employees through a mixed-method approach combining survey data and semi-structured interviews. The results indicate short-term gains in productivity due to flexibility and reduced commuting time, yet long-term challenges such as digital fatigue, social isolation, and blurred work-life boundaries undermine efficiency and well-being. Managerial support, digital training, and robust technological infrastructures are identified as critical enablers. Based on the findings, the article proposes policy recommendations to enhance teleworking conditions in Morocco and highlights research avenues regarding creativity, career development, and regional disparities.
Classification JEL : M412
Paper type: Empirical ResearchTeleworking, generalized during the COVID-19 pandemic, has reshaped professional practices in Morocco. This study analyzes its effects on productivity, efficiency, and well-being of Moroccan employees through a mixed-method approach combining survey data and semi-structured interviews. The results indicate short-term gains in productivity due to flexibility and reduced commuting time, yet long-term challenges such as digital fatigue, social isolation, and blurred work-life boundaries undermine efficiency and well-being. Managerial support, digital training, and robust technological infrastructures are identified as critical enablers. Based on the findings, the article proposes policy recommendations to enhance teleworking conditions in Morocco and highlights research avenues regarding creativity, career development, and regional disparities.
Classification JEL : M412
Paper type: Empirical Researc
Exploring the Digital Transformation of HR: Insights from a Bibliometric Analysis
No full textThis study conducts a comprehensive bibliometric investigation into the scholarly literature on Human Resource (HR) digitalization, with the aim of outlining the most recent advances in the domain. Drawing on a dataset of 774 articles published between 2010 and 2024, it applies bibliometric techniques particularly through the VOSviewer software to trace research trajectories and pinpoint core thematic areas. The analysis enhances the overall understanding of how digital transformation is shaping HR management, while also shedding light on the challenges and opportunities it introduces for organizations. Findings indicate a consistent rise in academic output, particularly around themes such as artificial intelligence, big data, and digital HR platforms. The study further uncovers collaborative patterns among leading authors and institutions and identifies promising directions for future inquiry in this fast-developing research field. In addition to its descriptive contribution, the article advances theory by distinguishing the main conceptual streams that underpin HR digitalization research, exposing insufficiently explored topics, and suggesting an analytical framework to examine how digitalization influences HR practices and organizational performance. Collectively, these insights not only strengthen comprehension of the impact of digital transformation on HR but also provide valuable theoretical orientations to support future academic endeavors and practical decision-making.
Classification JEL : M12, M15, O33.
Paper type: Theoretical Research.This study conducts a comprehensive bibliometric investigation into the scholarly literature on Human Resource (HR) digitalization, with the aim of outlining the most recent advances in the domain. Drawing on a dataset of 774 articles published between 2010 and 2024, it applies bibliometric techniques particularly through the VOSviewer software to trace research trajectories and pinpoint core thematic areas. The analysis enhances the overall understanding of how digital transformation is shaping HR management, while also shedding light on the challenges and opportunities it introduces for organizations. Findings indicate a consistent rise in academic output, particularly around themes such as artificial intelligence, big data, and digital HR platforms. The study further uncovers collaborative patterns among leading authors and institutions and identifies promising directions for future inquiry in this fast-developing research field. In addition to its descriptive contribution, the article advances theory by distinguishing the main conceptual streams that underpin HR digitalization research, exposing insufficiently explored topics, and suggesting an analytical framework to examine how digitalization influences HR practices and organizational performance. Collectively, these insights not only strengthen comprehension of the impact of digital transformation on HR but also provide valuable theoretical orientations to support future academic endeavors and practical decision-making.
Classification JEL : M12, M15, O33.
Paper type: Theoretical Research
Impact of E-learning adoption on students' performance: A case study of portfolio management course at ENCG-Casablanca
No full textAfter the advances of information technologies (IT), education has taken great advantage of them, relying on IT to provide the technological infrastructure that enables new forms of access, interaction, and learning ; now widely known as E-learning. The adoption of E-learning has become a vital shift in higher education, transforming traditional learning models and reshaping student engagement. This study aims to examine the impact of E-learning adoption on student performance in a portfolio management course at Hassan II University of Casablanca, spanning three academic years (2022–2024). Using a dataset of 832 students’ grades collected before and after the adoption of Mirattrading E-learning platform, we apply a comparative mixed-methods approach. Employing descriptive statistics, ANOVA, t-tests, and effect size calculations to assess variations in academic performance. Findings reveal a significant improvement in overall grades post-adoption, highlighting the positive influence of digital learning. However, increased variability in exam scores suggests disparities in student adaptation, underscoring the need for structured support mechanisms to ensure equitable learning outcomes.
Classification JEL : I21; A22; I23; O33.
Paper type: Empirical ResearchAfter the advances of information technologies (IT), education has taken great advantage of them, relying on IT to provide the technological infrastructure that enables new forms of access, interaction, and learning ; now widely known as E-learning. The adoption of E-learning has become a vital shift in higher education, transforming traditional learning models and reshaping student engagement. This study aims to examine the impact of E-learning adoption on student performance in a portfolio management course at Hassan II University of Casablanca, spanning three academic years (2022–2024). Using a dataset of 832 students’ grades collected before and after the adoption of Mirattrading E-learning platform, we apply a comparative mixed-methods approach. Employing descriptive statistics, ANOVA, t-tests, and effect size calculations to assess variations in academic performance. Findings reveal a significant improvement in overall grades post-adoption, highlighting the positive influence of digital learning. However, increased variability in exam scores suggests disparities in student adaptation, underscoring the need for structured support mechanisms to ensure equitable learning outcomes.
Classification JEL : I21; A22; I23; O33.
Paper type: Empirical Researc
Evolution et tendances de la recherche en gestion des risques systémiques : Une analyse bibliométrique et systématique
No full textThis study presents a comprehensive bibliometric and systematic analysis of systemic risk management research spanning the period 1987-2025. Through the examination of 427 selected articles from an initial documentary base of 2855 publications, this research maps the evolution of the field, identifies emerging trends, and reveals persistent conceptual and methodological gaps. The analysis reveals a paradigmatic transformation of the field, moving from individualized risk management approaches toward holistic frameworks integrating systemic complexity and environmental uncertainty. The results highlight the emergence of new theoretical perspectives, notably the integration of artificial intelligence in risk management processes and the adoption of complex adaptive systems approaches. This research contributes to the literature by proposing a structured research agenda for future developments in the field and identifying priority directions for practitioners and researchers.
Keywords: Systemic risk management, bibliometric analysis, systematic review, organizational performance, organizational resilience, organizational vulnerability
JEL Classification : G32
Type du papier : Recherche ThéoriqueCette étude présente une analyse bibliométrique et systématique exhaustive de la recherche en gestion des risques systémiques couvrant la période 1987-2025. À travers l’examen de 427 articles sélectionnés à partir d’une base documentaire initiale de 2855 publications, cette recherche cartographie l’évolution du domaine, identifie les tendances émergentes et révèle les lacunes conceptuelles et méthodologiques persistantes. L’analyse révèle une transformation paradigmatique du champ, passant d’approches individualisées de gestion des risques vers des cadres holistiques intégrant la complexité systémique ou entrelacée et l’incertitude environnementale. Les résultats mettent en évidence l’émergence de nouvelles perspectives théoriques, notamment l’intégration des technologies de sixième génération dans les processus de gestion des risques et l’adoption d’approches de systèmes adaptatifs complexes. Cette recherche contribue à la littérature en proposant un agenda de recherche structuré pour les développements futurs du domaine et en identifiant les orientations prioritaires pour les praticiens et les chercheurs.
Mots clés : Gestion des risques systémiques; performance organisationnelle; résilience organisationnelle; vulnérabilité organisationnelle
JEL Classification : G32
Type du papier : Recherche Théoriqu
Digital Female Entrepreneurship: Exploring the Digital Self-Presentation and Identity Management of Moroccan Women Entrepreneurs Online
No full textThis exploratory qualitative study examines the experiences of 15 women entrepreneurs in Morocco's digital economy, investigating the barriers, enablers, and strategies that shape their entrepreneurial journeys. Through in-depth semi-structured interviews, this research explores how Moroccan women navigate cultural constraints, leverage digital technologies, and build sustainable ventures in an increasingly digitized business environment. The findings reveal that while digital technologies offer unprecedented opportunities for women's entrepreneurship by reducing traditional barriers such as mobility constraints and market access limitations, significant challenges persist including limited digital literacy, financial exclusion, and deeply embedded cultural norms. The study contributes to the growing body of literature on gendered entrepreneurship in developing economies by providing contextual insights into the Moroccan experience and proposing a framework for understanding digital entrepreneurship through a gender lens. The research has important implications for policymakers, development practitioners, and entrepreneurs seeking to foster inclusive digital economic growth in Morocco and similar contexts.
Keywords: Digital entrepreneurship, women entrepreneurs, Morocco, gender, qualitative research, developing economies.
Classification JEL : L26
Paper type: Empirical ResearchThis exploratory qualitative study examines the experiences of 15 women entrepreneurs in Morocco's digital economy, investigating the barriers, enablers, and strategies that shape their entrepreneurial journeys. Through in-depth semi-structured interviews, this research explores how Moroccan women navigate cultural constraints, leverage digital technologies, and build sustainable ventures in an increasingly digitized business environment. The findings reveal that while digital technologies offer unprecedented opportunities for women's entrepreneurship by reducing traditional barriers such as mobility constraints and market access limitations, significant challenges persist including limited digital literacy, financial exclusion, and deeply embedded cultural norms. The study contributes to the growing body of literature on gendered entrepreneurship in developing economies by providing contextual insights into the Moroccan experience and proposing a framework for understanding digital entrepreneurship through a gender lens. The research has important implications for policymakers, development practitioners, and entrepreneurs seeking to foster inclusive digital economic growth in Morocco and similar contexts.
Keywords: Digital entrepreneurship, women entrepreneurs, Morocco, gender, qualitative research, developing economies.
Classification JEL : L26
Paper type: Empirical Researc
Impact de la Qualité de Vie au Travail sur l’Engagement Affectif des enseignants au Maroc : une analyse empirique du rôle modérateur de l’intelligence artificielle
No full textQuality of life at work (QLW) is a major lever in contemporary management, influencing both employee engagement and organizational performance. In the Moroccan educational context teachers, emotional engagement appears to be a key factor in institutional success.
This research examines how quality of work life (QWL) influences teachers’ affective organizational commitment, while analyzing the moderating role of the perception of artificial intelligence (AI) in this relationship. Data collected from a sample of 224 teachers from both the public and private sectors reveals that QWL, as assessed by well-being, work-life balance, satisfaction, autonomy, and working conditions, significantly promotes EAO. Job satisfaction plays a central mediating role in this process. Were analyzed using the Structural Equation Modeling (SEM) method based on the LISREL approach, allowing for the simultaneous testing of the direct, mediating, and moderating relationships within the conceptual model.
Furthermore, a favorable perception of AI amplifies this dynamic, while a negative perception limits its effects.
These results confirm the relevance of a managerial approach that simultaneously integrates the promotion of QWL and the thoughtful adoption of AI tools. By placing the well-being of teachers at the heart of management practices, while exploiting the potential of AI, institutions can sustainably strengthen commitment, motivation, and collective performance.
Keywords: Quality of life at work; Emotional commitment; Educational management; Artificial intelligence; Moderating variable.
JEL Classification: M54
Paper type: Empirical researchLa qualité de vie au travail (QVT) constitue un levier majeur du management contemporain, influençant à la fois l’engagement des employés et la performance organisationnelle. Dans le contexte éducatif marocain, l’engagement affectif organisationnel (EAO) des enseignants apparaît comme un facteur clé de réussite institutionnelle.
Cette recherche s’interroge sur la manière dont la qualité de vie au travail influence l’engagement affectif organisationnel des enseignants, tout en examinant le rôle modérateur de la perception de l’intelligence artificielle (IA) dans cette relation.
Les données collectées auprès d’un échantillon de 224 enseignants, issus à la fois du secteur public et du secteur privé, révèlent que la QVT évaluée par le du bien-être, l’équilibre entre travail et vie personnelle, la satisfaction, l’autonomie et les conditions de travail favorise significativement l’EAO ont été traitées à l’aide de la méthode des équations structurelles (SEM) selon l’approche LISREL, permettant de tester simultanément les relations directes, modératrices du modèle conceptuel .Les résultats révèlent que la QVT, évaluée à travers le bien-être, l’équilibre travail-vie personnelle, la satisfaction, l’autonomie et les conditions de travail, favorise significativement l’EAO. La satisfaction professionnelle joue un rôle médiateur central dans ce processus. Par ailleurs, la perception favorable de l’IA amplifie cette dynamique, tandis qu’une perception négative en limite les effets. Ces résultats mettent en évidence la pertinence d’une stratégie managériale qui conjugue la promotion de la QVT avec une adoption raisonnée et progressive des outils d’IA. En plaçant le bien-être des enseignants au cœur des pratiques de gestion, tout en exploitant le potentiel de l’IA, les établissements peuvent renforcer durablement l’engagement, la motivation et la performance collective.
Mots clés : Qualité de vie au travail ; Engagement affectif ; Management éducatif ; Intelligence artificielle ; Variable modératrice.
JEL Classification : M54
Type du papier : Recherche empiriqu