International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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Financial Value through ESG Compliance: Unpacking the RegTech Advantage in the Finance Sector
No full textThis study explores the impact of Regulatory Technology (RegTech) adoption on ESG compliance and financial performance within financial institutions, in the context of growing regulatory demands for standardized sustainability reporting.
Using a panel dataset of 250 firms from 2018 to 2025, the research employs a difference-in-differences (DiD) approach and panel regression models to assess how digital compliance tools, such as AI-powered analytics and blockchain-based reporting systems, enhance regulatory adherence. The results show that RegTech adoption significantly improves ESG compliance efficiency, increases reporting transparency, and contributes to higher financial performance.
The findings also reveal that firm size moderates these outcomes, with larger institutions experiencing stronger benefits. The study offers actionable insights for financial institutions, policymakers, and RegTech providers seeking to support the sustainability transition through digital innovation and regulatory standardization.
Classification JEL: B41, G32, Q56, O33
Paper type: Empirical Research This study explores the impact of Regulatory Technology (RegTech) adoption on ESG compliance and financial performance within financial institutions, in the context of growing regulatory demands for standardized sustainability reporting.
Using a panel dataset of 250 firms from 2018 to 2025, the research employs a difference-in-differences (DiD) approach and panel regression models to assess how digital compliance tools, such as AI-powered analytics and blockchain-based reporting systems, enhance regulatory adherence. The results show that RegTech adoption significantly improves ESG compliance efficiency, increases reporting transparency, and contributes to higher financial performance.
The findings also reveal that firm size moderates these outcomes, with larger institutions experiencing stronger benefits. The study offers actionable insights for financial institutions, policymakers, and RegTech providers seeking to support the sustainability transition through digital innovation and regulatory standardization.
Classification JEL: B41, G32, Q56, O33
Paper type: Empirical Research  
Le commerce international des entreprises africaines : facteurs explicatifs de la participation et de l’intensité
No full textInternational trade offers significant gains for enterprise development, particularly in terms of technology transfer, increased income and job creation. Africa's marginalization in trade suggests that companies are not reaping the full benefits associated with foreign markets. This research aims to empirically analyze the factors that explain the low participation of African firms in world trade, as well as the intensity with which participating firms trade with the rest of the world. Based on Enterprise Surveys data from the World Bank, a two-step selection model is developed. The first focusing on extensive trade margins, the second on intensive margins. The results show that size, age, the share of exporting firms in the industry, foreign capital and access to credit increase the probability of exporting. When it comes to the export effort, it is explained by a strong presence of foreign capital. On the other hand, the size and age of the company decrease with export intensity. A good understanding of the mechanisms that generate the constraints on firms' entry into external markets can guide public strategies to improve business performance on the continent and reduce its marginalization in world trade.
Code JEL : F13 ; F14 ; O55
Paper type: Empirical ResearchLe commerce international offre des potentialités importantes de développement aux entreprises qui s’y engagent, en termes notamment de transfert de technologie, de revenu accru et de création d’emplois. La marginalisation de l’Afrique dans les échanges commerciaux suggère que les entreprises ne tirent pas tous les avantages associés aux marchés extérieurs. Cette recherche se propose d’analyser empiriquement les facteurs explicatifs de la faible participation des entreprises africaines au commerce mondial, ainsi que de l’intensité avec laquelle les firmes participantes échangent avec le reste du monde. À partir des données d’Entreprise Surveys de la Banque Mondiale, il est développé un modèle de sélection à deux étapes, le premier portant sur les marges commerciales extensives, la seconde s’intéressant aux marges intensives. Les résultats montrent que la taille, l’âge, la part des entreprises exportatrices dans la branche d’activité, les capitaux étrangers et l’accès aux crédits augmentent la probabilité d’exporter. Quand il s’agit de l’effort d’exportation, c’est expliqué par une forte présence de capitaux étrangers. Cependant, la taille et l’âge de l’entreprise diminuent avec l’intensité des exportations. Une bonne compréhension des mécanismes générateurs des contraintes qui pèsent sur l’entrée des firmes sur les marchés extérieurs est de nature à guider les stratégies publiques d’amélioration de la performance des entreprises sur le continent et de réduire la marginalisation de ce dernier dans le commerce mondial.
Code JEL : F13 ; F14 ; O55
Type de papier : Recherche empiriqu
Reinventing the Resilience of Moroccan Artisan Supply Chains: An Inductive and Contextual Approach to Social Resilience
No full textTraditional views of supply chain resilience often focus on how systems absorb shocks and return to stability. However, these models rarely reflect the lived experiences of actors in informal and resource-constrained settings. This study explores how Moroccan artisans practice resilience, not merely as adaptation, but as a form of active resistance to economic exclusion and marginalization.
Drawing on 25 in-depth interviews and an inductive, qualitative approach, the research uncovers strategies rooted in intuitive knowledge, community ties, and cultural identity. Artisans rely on mutual aid, informal learning, and moral commitments rather than formal risk management tools. These practices form a unique mode of “resilience-as-resistance,” where survival is linked to preserving heritage, asserting dignity, and challenging dominant market structures.
The study offers a contextual rethinking of resilience by highlighting the importance of social networks, tacit knowledge, and local agency. Rather than viewing resilience as a return to equilibrium, it emerges here as an ongoing negotiation shaped by everyday practices. This research invites a broader conversation on how resilience can be understood and supported in informal economies, particularly where tradition and solidarity form the backbone of survival.
Classification JEL : O17, M11, Z10
Paper type : Empirical ResearchTraditional views of supply chain resilience often focus on how systems absorb shocks and return to stability. However, these models rarely reflect the lived experiences of actors in informal and resource-constrained settings. This study explores how Moroccan artisans practice resilience, not merely as adaptation, but as a form of active resistance to economic exclusion and marginalization.
Drawing on 25 in-depth interviews and an inductive, qualitative approach, the research uncovers strategies rooted in intuitive knowledge, community ties, and cultural identity. Artisans rely on mutual aid, informal learning, and moral commitments rather than formal risk management tools. These practices form a unique mode of “resilience-as-resistance,” where survival is linked to preserving heritage, asserting dignity, and challenging dominant market structures.
The study offers a contextual rethinking of resilience by highlighting the importance of social networks, tacit knowledge, and local agency. Rather than viewing resilience as a return to equilibrium, it emerges here as an ongoing negotiation shaped by everyday practices. This research invites a broader conversation on how resilience can be understood and supported in informal economies, particularly where tradition and solidarity form the backbone of survival.
Classification JEL : O17, M11, Z10
Paper type : Empirical Researc
L’Expérience Collaborateur au Service du Marketing RH : Un Catalyseur d’Innovation Managériale
No full textIn a context marked by digital transformation, changing employee needs and a fierce war for talent, companies face many challenges in attracting and retaining the best talent. A good HR marketing strategy is therefore the obvious solution to this problem. To achieve this, companies need to respond to the growing expectations of the new generation of employees, namely clarity of objectives, personal development and work-life balance. These elements are essential for a positive experience at work.
The aim of this study is to analyze the impact of a positive employee experience on the attractiveness and retention of employees in an environment overwhelmed by digital transformation. The study is based on a literature review exploring academic works and case studies of companies that have integrated a people-centered approach and digital into their HR strategy. To this end, it relies in particular on the Social Exchange Theory and the Self-Determination Theory, which provide a conceptual framework for the analysis of the relationships between these variables.
Our findings show that a positive employee experience strengthens the employer brand, improves talent attractiveness and promotes talent engagement. While the majority of research agrees on the benefits of digital for improving business processes in general and HR marketing in particular, few studies link it to the concept of employee experience. The contribution of our study is to cross-reference these two increasingly emerging concepts.
Classification JEL: O15
Paper type: Theoretical ResearchDans un contexte marqué par la transformation digitale, l’évolution des besoins des employés et une guerre acharnée des talents, les entreprises font face à de nombreux défis en vue d’attirer et fidéliser les meilleurs talents. Une bonne stratégie marketing RH s’impose donc comme la solution évidente à cette problématique. Pour ce faire, l’entreprise doit répondre aux attentes croissantes de la nouvelle génération de salariés à savoir une clarté des objectifs, le développement personnel et l'équilibre entre vie professionnelle et vie privée. Ces éléments s’avèrent essentiels à une expérience positive au travail.
L’objectif de cette étude est d’analyser l’impact d’une expérience collaborateur positive sur l’attractivité et la rétention des employés dans un environnement submergé par la transformation digitale. Cette étude repose sur une revue de la littérature explorant les travaux académiques et les études de cas d’entreprises ayant intégré une approche centrée sur l’expérience collaborateur ainsi que le digital dans leur stratégie RH. Pour ce faire, elle s’appuie notamment sur la théorie de l’Échange Social et la théorie de l’Auto-Détermination, qui fournissent un cadre conceptuel pour l’analyse des relations entre ces variables.
Nos résultats montrent qu’une expérience collaborateur positive renforce la marque employeur, améliore l’attractivité des talents et favorise l’engagement des talents. Si la majorité des recherches s’accordent sur les avantages du digital dans l’amélioration des processus de l’entreprise en général ainsi que sur le marketing RH, peu d’études le mettent en lien avec le concept d’expérience collaborateur. L’apport de notre étude est de croiser ces deux concepts de plus en plus émergents.
JEL Classification : O15
Type du papier : Recherche Théoriqu
Perspective de l'intelligence artificielle sur la gestion des ressources humaines : Un accélérateur de transformation et de performance dans les entreprises marocaines
No full textArtificial intelligence is a transformative force in HRM that can help Moroccan companies achieve a new frontier of operational efficiency, data-driven decision-making and employee experience. However, its potential is currently held back by limitations on the resources to be invested and, potentially, by cultural realities.
The importance of our study lies in the need to use theoretical frameworks such as TAM, Diffusion of Innovations Theory, RBV, to describe the drivers and inhibitors of AI integration in HRM in Morocco. If this is possible, it will pave the way for Moroccan organizations to take full advantage of AI in their HR function, in recruitment, training, performance.
The study provides a framework for Moroccan companies considering the adoption of AI in HR departments. The in-depth sheds light on the main drivers and barriers to AI, which include recommendations for mitigating obstacles, such as resistance to adoption and inadequate skills.
For example, the study recommends training to equip HR professionals with the necessary skills and establish the digital infrastructure needed to effectively support AI systems. The article emphasizes that AI must be used responsibly, including the development of guidelines to prevent algorithmic bias and protect private data.
This article adopts an integrative review approach, combining insights from narrative, conceptual, and systematic reviews to build a structured theoretical framework on AI adoption in HRM within the Moroccan context.
Classification JEL: O15.
Paper type: Theoretical Research.L’intelligence artificielle constitue une force de transformation en GRH qui peut aider les entreprises marocaines à accomplir une nouvelle frontière de l’efficacité opérationnelle, de la prise de décision fondée sur des données et de l’expérience de l’employé. Cependant, son potentiel est actuellement contenu par des limitations des ressources à investir et, potentiellement, par des réalités culturelles. Cette revue intégrative se veut une synthétise l’état de l’art avec les revues narrative et conceptuelle. L’importance de notre étude réside dans la nécessité de recourir à des cadres théoriques tels que le TAM, la théorie de la diffusion des innovations, le RBV, pour décrire les moteurs et les freins de l’intégration de l’IA dans la GRH au Maroc. Si cela est possible, cela ouvrira la voie aux organisations marocaines pour tirer pleinement parti de l’IA dans leur fonction RH, dans le recrutement, la formation, la performance. L’étude fournit un cadre pour les entreprises marocaines qui envisagent d’adopter l’IA dans les départements RH. L’approfondissement éclaire les principaux moteurs et obstacles de l’IA, qui comprennent des recommandations pour atténuer les obstacles, tels que la résistance à l’adoption et les compétences inadéquates. Par exemple, l’étude recommande la formation pour équiper les professionnels RH des compétences nécessaires et établir des infrastructures numériques nécessaires pour soutenir efficacement les systèmes d’IA. L’article souligne que l’IA doit être utilisée de manière responsable, y compris l’élaboration de directives pour prévenir les biais algorithmiques et protéger les données privées.
JEL Classification : O15
Type du papier : Recherche Théorique
Targeting Social Assistance Beneficiaries Using Machine Learning: A Poverty Probability-Based Approach
No full textIn a context where social inequalities are deepening and public resources are becoming increasingly scarce; the fair and effective identification of social assistance beneficiaries has become a central issue. Traditional targeting methods, such as categorical eligibility or proxy means testing, are now showing their limits, frequently producing inclusion and exclusion errors.
This study relies on a synthetic dataset of 12,600 individuals described by 59 socio-economic variables, ranging from demographic characteristics and education level access to financial and digital services. Three supervised learning models are compared: logistic regression, Random Forest, and XGBoost. The results reveal that tree-based models outperform logistic regression, particularly in reducing exclusion errors, which are especially critical in social policy contexts.
The analysis of key variables highlights the decisive role of education levels, place of residence (urban/rural), and access to digital and financial services. These findings confirm the need for a multidimensional approach to poverty that goes beyond purely monetary criteria. Finally, the study emphasizes the ethical challenges raised using algorithms: transparency, bias reduction, and institutional accountability emerge as essential conditions for legitimizing their integration into social protection and for contributing to more inclusive and equitable systems.
Classification JEL: I32; I38; C45; C55; H53
Paper type: Empirical ResearchIn a context where social inequalities are deepening and public resources are becoming increasingly scarce; the fair and effective identification of social assistance beneficiaries has become a central issue. Traditional targeting methods, such as categorical eligibility or proxy means testing, are now showing their limits, frequently producing inclusion and exclusion errors.
This study relies on a synthetic dataset of 12,600 individuals described by 59 socio-economic variables, ranging from demographic characteristics and education level access to financial and digital services. Three supervised learning models are compared: logistic regression, Random Forest, and XGBoost. The results reveal that tree-based models outperform logistic regression, particularly in reducing exclusion errors, which are especially critical in social policy contexts.
The analysis of key variables highlights the decisive role of education levels, place of residence (urban/rural), and access to digital and financial services. These findings confirm the need for a multidimensional approach to poverty that goes beyond purely monetary criteria. Finally, the study emphasizes the ethical challenges raised using algorithms: transparency, bias reduction, and institutional accountability emerge as essential conditions for legitimizing their integration into social protection and for contributing to more inclusive and equitable systems.
Classification JEL: I32; I38; C45; C55; H53
Paper type: Empirical Researc
Engagement des consommateurs sur les médias sociaux : une revue systématique de la littérature
No full textThis article presents a systematic literature review on consumer engagement in social media. Using the PRISMA method and thematic analysis, 70 articles published in leading academic journals were examined. The descriptive results highlight the diversity of methodologies and research contexts, while the thematic analysis allowed for the structuring of conceptualizations, antecedents, consequences, and measurement approaches of engagement. Findings indicate that engagement is conceptualized through diverse perspectives, unidimensional or multidimensional, and is shaped by consumer-related, content-related, brand-related, or combined factors. Its consequences manifest at behavioral, relational, and combined levels, while measurement relies on psychometric scales, social indicators, or hybrid approaches. This review underscores the conceptual and methodological richness of engagement, while also pointing to persistent challenges, particularly the difficulty of capturing cognitive and emotional dimensions in digital environments.
Classification JEL: M31
Paper type: Theoretical articleCet article présente une revue systématique de la littérature consacrée à l’engagement du consommateur dans les médias sociaux. À l’aide de la méthode PRISMA et d’une analyse thématique approfondie, 70 articles publiés dans des revues académiques de référence ont été examinés. Les résultats descriptifs mettent en évidence la diversité des méthodologies et des contextes étudiés, tandis que l’analyse thématique a permis de structurer les conceptualisations, antécédents, conséquences et mesures de l’engagement. L’étude révèle que l’engagement est appréhendé sous des perspectives variées, unidimensionnelle ou multidimensionnelle, et qu’il est influencé par des facteurs liés au consommateur, au contenu, à la marque ou à une combinaison de ces éléments. Ses conséquences se manifestent à la fois au niveau comportemental, relationnel et combiné, tandis que sa mesure mobilise des échelles psychométriques, des indicateurs sociaux ou des approches hybrides. Cette revue met ainsi en évidence la richesse conceptuelle et méthodologique de l’engagement, tout en soulignant les défis persistants, notamment la difficulté de capter certaines dimensions cognitives et émotionnelles dans les environnements numériques.
JEL Classification : M31
Type du papier : Article théoriqu
Le contrôle de gestion et la gouvernance des collectivités territoriales : une analyse bibliométrique
No full textOver the past decades, local and regional authorities have found themselves facing several constraints related to decentralization, budget management, in particular control of expenses, improving performance and efficiency and strengthening transparency. In this context, the adoption of modern management control systems has become increasingly essential, with a view to establishing a culture of performance and strategic management aimed primarily at satisfying the expectations of citizens. This article examines the theoretical and empirical contributions of management control, more precisely in the context of local governance, through a bibliometric analysis in order to identify theoretical trends and gaps in management control and governance research, as well as a critical review of the literature to provide a critical perspective and suggest future research avenues.
The analysis reveals the increasing importance of management control practices, their impacts on transparency, efficiency and local performance management. The results of this article address the challenges related to the adoption of management control practices at the local level. They discuss the potential for additional comparative research between regions and underline the importance of consolidating a theoretical framework for management control and governance while taking into account local specificities. Thus, they highlight the gaps in terms of citizen participation, democratization of governance.
Classification JEL : M41, H83
Paper type : Theoretical ResearchAu cours des dernières décennies, les collectivités territoriales se retrouvent face à plusieurs contraintes liées à la décentralisation, à la gestion budgétaire, notamment la maîtrise des dépenses, à l’amélioration de la performance et de l’efficacité et au renforcement de la transparence. Dans ce contexte, l'adoption des systèmes de contrôle de gestion modernes est devenue de plus en plus essentielle, en vue d’instaurer une culture de performance et de gestion stratégique visant principalement à satisfaire les attentes des citoyens. Cet article examine les apports théoriques et empiriques du contrôle de gestion, plus précisément dans le contexte de la gouvernance locale, à travers une analyse bibliométrique afin d’identifier les tendances théoriques et les lacunes de la recherche en contrôle de gestion et gouvernance, ainsi qu’une revue critique de la littérature permettant de constituer une perspective critique et suggérer des pistes de recherches futures.
L'analyse révèle l'importance croissante des pratiques de contrôle de gestion, leurs impacts sur la transparence, l'efficacité et la gestion de la performance locale. Les résultats de cet article abordent les défis liés à l’adoption des pratiques de contrôle de gestion au niveau local. Ils discutent le potentiel de recherches comparatives supplémentaires entre régions et soulignent l’importance de la consolidation d’un cadre théorique du contrôle de gestion et gouvernance tout en tenant compte des spécificités locales. Ainsi, ils mettent en évidence les lacunes en matière de participation citoyenne, de démocratisation de la gouvernance.
JEL Classification : M41, H83
Type du papier : Recherche Théoriqu
L’éclairage public à Agadir : de l’évolution historique à son rôle dans la construction de la ville intelligente
No full textAgadir, inspired by Casablanca and Marrakech, is modernizing its lighting with smart lamp posts to reduce its carbon footprint and improve quality of life. The article examines the evolution of public lighting within the framework of the transformation into a smart city, driven by goals of sustainability, energy efficiency, and safety. This process faces challenges such as data protection and social inclusion.
The methodology is based on a case study in Agadir, using a sample of 100 citizens to assess their expectations compared to the forecasts of decision-makers. The results reveal a notable gap: 56% of citizens report an improvement in quality of life, but only 7% perceive better security. Ongoing projects show a 71% reduction in energy costs and a 20% decrease in light pollution.
In summary, the article emphasizes the importance of a collaborative approach to maximize the benefits of smart lighting, while also calling for particular attention to accessibility and the effectiveness of systems in building a sustainable and resilient city.
Classification JEL : O32
Paper type : Theoretical ResearchAgadir, inspirée par Casablanca et Marrakech, modernise son éclairage avec des lampadaires intelligents pour réduire son empreinte carbone et améliorer la qualité de vie. Cet article examine l'évolution de l'éclairage public dans le cadre de la transformation vers une ville intelligente, motivée par des objectifs de durabilité, d'efficacité énergétique et de sécurité, tout en faisant face à des défis tels que la protection des données et l'inclusion sociale.
La méthodologie repose sur une étude de cas à Agadir, utilisant un échantillon non probabiliste de 100 citoyens pour évaluer leurs attentes par rapport aux prévisions des décideurs. Les résultats montrent un écart notable : 56 % des citoyens constatent une amélioration de la qualité de vie, mais seulement 7 % perçoivent une meilleure sécurité. Les projets en cours indiquent une réduction des coûts énergétiques de 71 % et une diminution de la pollution lumineuse de 20 %.
L'article souligne l'importance d'une approche collaborative pour maximiser les bénéfices de l'éclairage intelligent, en insistant sur l'accessibilité et l'efficacité des systèmes. Le cadre théorique, axé sur la durabilité et l'inclusion sociale, sert de fondement pour interpréter les résultats empiriques. La réduction des coûts et de la pollution corroborent les objectifs de durabilité, tandis que l'écart entre perceptions citoyennes et prévisions des décideurs révèle la nécessité d'améliorer l'inclusion sociale. Ces résultats valident les hypothèses du cadre théorique et mettent en lumière des domaines nécessitant davantage d'attention pour une transformation urbaine efficace et inclusive.
JEL Classification : O32
Type du papier : Recherche Théoriqu
High-performance work practices: Key development factors and analysis of different practices in the literature
No full textHigh-performance work practices (HPWPs) are increasingly recognized as pivotal in shaping business strategies and enhancing organizational effectiveness. This paper presents an integrative literature review, synthesizing findings from various academic sources to analyze the historical development of human resource management (HRM) practices and their role in fostering competitive advantage. The paper highlights the shift in human resource management from viewing employees as costs to recognizing them as valuable intellectual resources. It also explores key high performance work practices characteristics, including rigorous recruitment, comprehensive training programs, performance-driven rewards, and increased employee motivation and involvement.
The review also examines the determinants and organizational factors influencing the successful implementation of high-performance work practices (HPWPs). External factors such as union involvement, organizational size, and labor market characteristics, alongside internal elements like company culture and management practices, are explored in depth. The role of human resource practitioners is also emphasized, particularly their political influence, expertise, professionalism, and networking capabilities in facilitating the adoption of these practices.
The findings indicate that high performance work practices are associated with improved organizational performance and higher employee satisfaction. However, the success of these practices is contingent upon their alignment with broader strategic objectives. This paper contributes to the ongoing discourse on high performance work practices (HPWPs) by providing a comprehensive understanding of the factors that drive their implementation and the organizational impact of their integration into business practices.
Classification JEL : M41
Paper type: Theoretical Research.High-performance work practices (HPWPs) are increasingly recognized as pivotal in shaping business strategies and enhancing organizational effectiveness. This paper presents an integrative literature review, synthesizing findings from various academic sources to analyze the historical development of human resource management (HRM) practices and their role in fostering competitive advantage. The paper highlights the shift in human resource management from viewing employees as costs to recognizing them as valuable intellectual resources. It also explores key high performance work practices characteristics, including rigorous recruitment, comprehensive training programs, performance-driven rewards, and increased employee motivation and involvement.
The review also examines the determinants and organizational factors influencing the successful implementation of high-performance work practices (HPWPs). External factors such as union involvement, organizational size, and labor market characteristics, alongside internal elements like company culture and management practices, are explored in depth. The role of human resource practitioners is also emphasized, particularly their political influence, expertise, professionalism, and networking capabilities in facilitating the adoption of these practices.
The findings indicate that high performance work practices are associated with improved organizational performance and higher employee satisfaction. However, the success of these practices is contingent upon their alignment with broader strategic objectives. This paper contributes to the ongoing discourse on high performance work practices (HPWPs) by providing a comprehensive understanding of the factors that drive their implementation and the organizational impact of their integration into business practices.
Classification JEL : M41
Paper type: Theoretical Research