International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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L’impact du management environnemental sur la performance globale : Cas des entreprises marocaines
No full textEnvironmental management within Moroccan companies has become a major issue, particularly with evolving regulations, consumer pressure, and the need to adopt sustainable practices. Moroccan companies are gradually adopting measures to reduce their environmental impact. The Environmental Management System (EMS) aims to integrate these considerations into company strategy and operations. The objective of this study is to analyze the impact of environmental management on the overall performance of Moroccan companies, particularly environmental, economic, and social performance. To do this, a qualitative study based on a survey conducted among a sample of Moroccan companies that have implemented environmental management practices and interviews with environmental managers were conducted. Based on a sample of 68 companies, we found benefits of environmental management on company performance, namely: Reduction of polluting emissions, Improvement of product and process quality, Reduction of operational costs through better resource management, Improved relations with stakeholders, Better brand image and regulatory compliance, Access to new markets. On the other hand, we concluded that there are constraints and difficulties, particularly among small and medium-sized enterprises: High initial costs for implementing environmental management practices, Poor integration of environmental concerns into decision-making processes, Lack of training and awareness among employees, Difficulties in adapting to regulatory requirements, Priority given to economic profitability, Moroccan environmental laws are still in the consolidation phase.
JEL Classification: 013, 044.
Paper type: Empirical review.La gestion environnementale au sein des entreprises marocaines est devenue un enjeu majeur, notamment avec l'évolution des règlementations, la pression des consommateurs et la nécessité d’adopter des pratiques durables. Les entreprises marocaines adoptent progressivement des mesures pour réduire leur impact environnemental. Le Système de Management de l'Environnement (SME) vise à intégrer ces considérations dans la stratégie et les opérations des entreprises. L’objectif de cette étude est d’analyser l'impact du management environnemental sur la performance globale des entreprises marocaines, notamment la performance environnementale, économique et sociale. Pour ce faire, une étude qualitative basée sur une enquête menée auprès d'un échantillon d'entreprises marocaines ayant mis en place les pratiques de gestion environnementale, des entretiens avec des responsables environnementaux ont été réalisés. Sur la base d’un échantillon de 68 entreprises, nous avons trouvé des bénéfices du management environnemental sur la performance de l’entreprise à savoir : Réduction des émissions polluantes, Amélioration de la qualité des produits et des processus, Réduction des coûts opérationnels grâce à une meilleure gestion des ressources, relations améliorées avec les parties prenantes, meilleure image de marque et conformité règlementaire, accès à de nouveaux marchés. En revanche, nous avons conclu qu’il y a des contraintes et difficultés notamment chez les petites et moyennes entreprises : Coûts initiaux élevés pour la mise en place des pratiques de management environnemental, faible intégration des préoccupations environnementales dans les processus de décision, manque de formation et de sensibilisation des employés, Difficultés d'adaptation aux exigences normatives, priorité donnée à la rentabilité économique, les lois environnementales marocaines sont encore en phase de consolidation.
Classification JEL : 013, 044.
Type de l’article : Revue empirique
Digitalisation, IA et performance des organisations : Le cas du secteur bancaire
No full textThis article presents a comprehensive literature review on the impact of Big Data and Artificial Intelligence (AI) on marketing strategies in the banking sector. It aims to identify the opportunities, challenges, and ethical considerations related to integrating these technologies into banking practices. The study adopts a qualitative methodology based on a carefully selected body of academic and professional publications spanning from 1997 to 2024, chosen for their relevance, methodological rigor, and innovative insights. Findings show that Big Data and AI enable banks to deliver personalized services, enhance customer satisfaction, and increase loyalty. Predictive analytics further empowers banks to anticipate customer needs, resulting in more targeted marketing approaches. However, the integration of these technologies raises concerns, especially in terms of data privacy, algorithmic bias, and transparency in automated decision-making. A major limitation identified is the rapid pace of technological change, requiring constant updates to knowledge and strategies. As a result, the article emphasizes the need for continued empirical research to assess the long-term implications and sustainability of these tools in banking marketing. From a practical standpoint, banks are encouraged to invest in robust data management systems and develop clear ethical frameworks for the responsible use of AI. The originality of this article lies in its integrative approach, combining technological, ethical, and strategic dimensions. It provides a comprehensive perspective valuable to both practitioners and researchers aiming to navigate the digital transformation of the banking industry.
Classification JEL : M31
Paper type : Theoretical ResearchCet article présente une revue de littérature sur l’impact du Big Data et de l’Intelligence Artificielle (IA) sur les stratégies marketing du secteur bancaire. L’objectif principal est d’analyser les opportunités, les défis et les implications éthiques liés à l’intégration de ces technologies dans les pratiques marketing des banques. La méthodologie adoptée est qualitative, fondée sur la constitution d’un corpus documentaire rigoureusement sélectionné. Les documents étudiés, publiés entre 1997 et 2024, ont été choisis pour leur pertinence, leur rigueur et leur apport novateur au sujet des enjeux technologiques, stratégiques et éthiques du secteur bancaire. Les résultats montrent que le Big Data et l’IA offrent d'importantes opportunités aux banques en matière de personnalisation des services, permettant une amélioration notable de la satisfaction client et de la fidélisation. Ces technologies facilitent également l’anticipation des besoins des clients grâce à l’analyse prédictive. Cependant, l’étude relève aussi des défis majeurs, notamment liés à la sécurité et à la confidentialité des données collectées, ainsi qu’à la transparence des décisions prises par les algorithmes d’IA. La principale limite identifiée est la nécessité d’une actualisation constante des connaissances en raison de l’évolution rapide de ces technologies. Sur le plan pratique, les banques doivent investir dans des outils avancés de gestion des données et adopter des cadres éthiques clairs pour l’utilisation de l’IA. L’originalité de l’article réside dans son approche intégrative des aspects technologiques, éthiques et stratégiques, offrant ainsi une perspective globale indispensable aux professionnels et chercheurs du secteur bancaire
JEL Classification : M31
Type du papier : Recherche Théoriqu
L’intelligence artificielle et pilotage de la performance publique dans les pays en développement : vers un cadre conceptuel intégré au-delà des approches classiques ?
No full textIn the context of global digital transformation, developing countries face multiple challenges in modernizing public performance management. This study proposes an integrated conceptual framework that seeks to overcome the limitations of traditional approaches focused exclusively on financial and operational indicators. A systematic literature review, based on over 70 scientific contributions indexed in databases such as Scopus, Web of Science and Google Scholar, identified five fundamental dimensions: technological, organizational, institutional, strategic and ethical.
These dimensions enable a holistic approach to the opportunities offered by artificial intelligence (AI) to improve the efficiency, transparency and responsiveness of public entities, particularly in contexts marked by scarcity of reliable data, lack of technical skills and structural weaknesses in governance. The proposed conceptual framework is based on the dynamic interaction between these dimensions and the actors involved (decision-makers, civil servants, citizens), integrating algorithmic tools into the evaluation, planning and performance management cycles.
This hybrid model is both an essential tool for understanding the challenges of digital governance and a sound theoretical basis for future empirical research. It also offers concrete orientations for public action, such as resource optimization, service personalization and continuous improvement through predictive analytics. The article fills a theoretical gap by exploring, using a multidisciplinary approach, the interrelationship between technological innovation, institutional performance and sustainable development. It presents a contextualized vision, adapted to the reality of developing countries, and contributes to the debate on responsible artificial intelligence and the reform of public systems.
Classification JEL : O33, H83, O17, H11, L86
Paper type: Theoretical ResearchDans un contexte de transformation numérique globale, les pays en développement sont confrontés à de multiples défis pour moderniser la gestion de la performance publique. Cette étude propose un cadre conceptuel intégré qui cherche à surmonter les limites des approches traditionnelles axées exclusivement sur les indicateurs financiers et opérationnels. Une revue systématique de la littérature, basée sur plus de 70 contributions scientifiques indexées dans certaines bases de données telles que Web of Science, Scopus et Google Scholar, a permis d'identifier cinq dimensions fondamentales : technologique, organisationnelle, institutionnelle, stratégique et éthique.
Ces dimensions permettent une approche holistique des opportunités offertes par l'intelligence artificielle (IA) pour améliorer la transparence, l'efficacité et la réactivité des entités publiques, en particulier dans des contextes marqués par la rareté de données fiables, le manque de compétences techniques et les faiblesses structurelles de la gouvernance. Le cadre conceptuel proposé est basé sur l'interaction dynamique entre ces dimensions et les acteurs impliqués (décideurs, fonctionnaires, citoyens), intégrant des outils algorithmiques dans les cycles d'évaluation, de planification et de gestion de la performance.
Ce modèle hybride constitue à la fois un outil essentiel pour comprendre les défis de la gouvernance numérique et une base théorique solide pour de futures recherches empiriques. Il offre également des orientations concrètes pour l'action publique, telles que l'optimisation des ressources, la personnalisation des services et l'amélioration continue grâce à l'analyse prédictive. L'article comble une lacune théorique en explorant, à partir d'une approche multidisciplinaire, l'interrelation entre l'innovation technologique, la performance institutionnelle et le développement durable. Il présente une vision contextualisée, adaptée à la réalité des pays en développement, et contribue au débat sur l'intelligence artificielle responsable et la réforme des systèmes publics.
JEL Classification : O33, H83, O17, H11, L86
Type du papier : Recherche Théorique 
Fiscalité et faim dans la ville de Goma – R.D. Congo : le cout humain de la fiscalité alimentaire en contexte de crise sécuritaire
No full textThis paper assesses the effect of food taxation on the well-being of Goma households in the context of a security crisis. Using a hypothetico-deductive approach and a computable general equilibrium model on a random sample of 392 households and other secondary sources, it reveals a significant deterioration in well-being: falling real income, high inflation (Fisher index of 1.84), and over-taxation of up to 60% of sales. The indirect utility function shows a decline of USD 36.77, requiring an additional income of over USD 200 per month to maintain the initial standard of living. The study highlights an illegal and oppressive tax system, acting without compensation, and underlines the urgency of tax reforms, pacification of agricultural areas, and policies to support local production to restore market efficiency.
JEL Classification: H22, I32, Q18, C68
Paper type: Empirical researchCe papier évalue l’effet de la fiscalité alimentaire sur le bien-être des ménages de Goma en contexte de crise sécuritaire. À partir d’une approche hypothético-déductive et d’un modèle d’équilibre général calculable sur un échantillon aléatoire de 392 ménages et d’autres sources secondaires, elle révèle une dégradation significative du bien-être : baisse du revenu réel, forte inflation (indice Fisher de 1,84), et surimposition allant jusqu’à 60% du chiffre d’affaires. La fonction d’utilité indirecte montre un recul de 36,77 USD, nécessitant un revenu supplémentaire de plus de 200 USD par mois pour maintenir le niveau de vie initial. L’étude met en lumière un système fiscal illégal et oppressif, agissant sans contrepartie, et souligne l’urgence de réformes fiscales, de la pacification des zones agricoles, et de politiques de soutien à la production locale pour restaurer l’efficacité du marché.
Classification JEL : H22, I32, Q18, C68
Type de l’article : Recherche appliqué
L’accès des Entrepreneurs au Financement : Cas de la Mauritanie
No full textMauritania, a country strategically located between sub-Saharan Africa and the Maghreb, holds significant economic potential thanks to key sectors such as agriculture, fishing, mining resources (iron, gold), renewable energy, and tourism. Despite these many assets, the Mauritanian economy continues to face major structural challenges that hinder its development. Among these challenges is the limited access to entrepreneurship, particularly in rural areas.
Entrepreneurs in Mauritania face significant challenges in securing financing due to a limited financial infrastructure, complex regulatory barriers, and a lack of trust from both local and international investors. Strict collateral requirements, high interest rates, and regional disparities further restrict access to credit, especially for SMEs and businesses led by ambitious women.
This article presents a theoretical analysis of the main obstacles faced by entrepreneurs in Mauritania in accessing financing. Based on a narrative review of national and international literature, it identifies structural, institutional, and cultural determinants that limit the ability of Mauritanian entrepreneurs to mobilize formal financial resources. The study highlights the lack of financial inclusion, the inadequacy of financial products tailored to the needs of SMEs, and the limited reach of microfinance institutions. Through an analytical approach grounded in academic literature and institutional reports, the article reveals the gap between stated public policies and the reality on the ground. In conclusion, it offers a set of recommendations to improve the entrepreneurial financing environment in Mauritania.
Classification JEL : G21, L26, O16, O55
Paper type : Theoretical ResearchLa Mauritanie, un pays stratégiquement situé entre l’Afrique subsaharienne et le Maghreb, possède un potentiel économique important grâce à des secteurs porteurs comme l’agriculture, la pêche, les ressources minières (fer, or), les énergies renouvelables et le secteur touristique. Malgré ces nombreux atouts, l’économie mauritanienne reste confrontée à des défis structurels majeurs qui entravent son développement. Parmi ces défis figure l’accès limité des Mauritaniens à l’entrepreneuriat, notamment dans les zones rurales.
Les entrepreneurs en Mauritanie font face à des défis significatifs pour obtenir un financement en raison d’une infrastructure financière limitée, de barrières réglementaires complexes et d’un manque de confiance des investisseurs locaux et internationaux. Des exigences strictes en matière de garanties, des taux d’intérêt élevés et des disparités régionales entravent davantage l’accès au crédit, en particulier pour les PME et les entreprises dirigées par des femmes ambitieuses.
Cet article propose une analyse théorique des principaux obstacles rencontrés par les entrepreneurs en Mauritanie dans leur accès au financement. S’appuyant sur une revue narrative de la littérature nationale et internationale, il identifie les déterminants structurels, institutionnels et culturels qui limitent les capacités des entrepreneurs mauritaniens à mobiliser des ressources financières formelles. L’étude met en lumière l’insuffisance de l’inclusion financière, le manque de produits adaptés aux besoins des PME, ainsi que la faible pénétration des institutions de microfinance. À travers une approche analytique fondée sur la littérature académique et les rapports institutionnels, cet article met en évidence les écarts entre les politiques publiques affichées et la réalité du terrain. En conclusion, des recommandations sont proposées pour améliorer l’environnement du financement entrepreneurial en Mauritanie.
JEL Classification : G21, L26, O16, O55
Type du papier : Recherche Théoriqu
Mapping the Relationship Between Entrepreneurship and Regional Development: A Systematic Literature Review
No full textIt is widely recognized that the role of entrepreneurship in the development of local and regional areas is pivotal, given its capacity to stimulate economic transformation at these levels. Nevertheless, the distribution of these resources exhibits significant disparities, resulting in pronounced economic inequalities between regions and nations. In the context of evolutionary economics, entrepreneurship has been identified as a significant factor in shaping regional economic trajectories (Acs & Armington, 2004; Audretsch et al., 2006; Fritsch, 2008). This concept is further explored in the following section, which discusses the role of entrepreneurship in the field of evolutionary economics (Grebel et al., 2003; Metcalfe, 2004; Grebel, 2007). Consequently, the challenge of comprehending spatial variations in entrepreneurial activity has emerged as a significant area of research. The present article analyses the relationship between rural entrepreneurship, geographic context (also known as "place" and "space"), and the unique characteristics of entrepreneurial activities in rural environments. A close examination of the text reveals an exploration of the potential contributions of entrepreneurship to the development of regions. It does this by looking at the ideas behind this and the proof that it works. It uses ideas from evolutionary economic geography
Keywords: Economic development; Entrepreneurship; Potential; Regional variations
JEL Classification : L26
Paper type : Theoretical articleIt is widely recognized that the role of entrepreneurship in the development of local and regional areas is pivotal, given its capacity to stimulate economic transformation at these levels. Nevertheless, the distribution of these resources exhibits significant disparities, resulting in pronounced economic inequalities between regions and nations. In the context of evolutionary economics, entrepreneurship has been identified as a significant factor in shaping regional economic trajectories (Acs & Armington, 2004; Audretsch et al., 2006; Fritsch, 2008). This concept is further explored in the following section, which discusses the role of entrepreneurship in the field of evolutionary economics (Grebel et al., 2003; Metcalfe, 2004; Grebel, 2007). Consequently, the challenge of comprehending spatial variations in entrepreneurial activity has emerged as a significant area of research. The present article analyses the relationship between rural entrepreneurship, geographic context (also known as "place" and "space"), and the unique characteristics of entrepreneurial activities in rural environments. A close examination of the text reveals an exploration of the potential contributions of entrepreneurship to the development of regions. It does this by looking at the ideas behind this and the proof that it works. It uses ideas from evolutionary economic geography
Keywords: Economic development; Entrepreneurship; Potential; Regional variations
JEL Classification : L26
Paper type : Theoretical articl
Two Decades of Research on Fiscal Decentralization and Territorial Development: A Bibliometric analysis and Content analysis
No full textFiscal decentralization has gained prominence as a structural reform strategy worldwide, fostering local governance and territorial development. Despite its theoretical promise, anchored in fiscal federalism and allocative efficiency, the empirical evidence remains fragmented and context dependent. The growing volume of literature, coupled with methodological heterogeneity, calls for a systematic synthesis of the field.
This study aims to provide a comprehensive bibliometric mapping of the scholarly production on fiscal decentralization and territorial development from 2000 to 2025, identifying key trends, influential actors, thematic clusters, and emerging research fronts.
Using the Scopus database, relevant publications were extracted based on a refined search strategy. Bibliometric techniques, including co-authorship, co-citation, and keyword co-occurrence analyses, were applied using VOSviewer and Bibliometrix in R.
A total of 567 publications were included in the final analysis. The results reveal a steady increase in academic output, with notable regional disparities in publication volume and citation impact. Leading authors and institutions are predominantly based in OECD countries, although contributions from the Global South are steadily increasing. Thematic clustering identifies four major research streams: intergovernmental fiscal relations, governance and public service delivery, spatial equity and development, and institutional preconditions for decentralization. Recent research fronts emphasize resilience, sustainability, and fiscal federalism in crisis contexts.
This bibliometric review uncovers both the intellectual structure and the temporal evolution of the field. It highlights conceptual fragmentation and geographic asymmetries, calling for deeper interdisciplinary integration and greater attention to underrepresented regions. The findings offer a new evidence base to guide future scholarly inquiry and policy development.
JEL Classification: H55, J16, J40, F43, O41.
Paper type: Theoretical ResearchFiscal decentralization has gained prominence as a structural reform strategy worldwide, fostering local governance and territorial development. Despite its theoretical promise, anchored in fiscal federalism and allocative efficiency, the empirical evidence remains fragmented and context dependent. The growing volume of literature, coupled with methodological heterogeneity, calls for a systematic synthesis of the field.
This study aims to provide a comprehensive bibliometric mapping of the scholarly production on fiscal decentralization and territorial development from 2000 to 2025, identifying key trends, influential actors, thematic clusters, and emerging research fronts.
Using the Scopus database, relevant publications were extracted based on a refined search strategy. Bibliometric techniques, including co-authorship, co-citation, and keyword co-occurrence analyses, were applied using VOSviewer and Bibliometrix in R.
A total of 567 publications were included in the final analysis. The results reveal a steady increase in academic output, with notable regional disparities in publication volume and citation impact. Leading authors and institutions are predominantly based in OECD countries, although contributions from the Global South are steadily increasing. Thematic clustering identifies four major research streams: intergovernmental fiscal relations, governance and public service delivery, spatial equity and development, and institutional preconditions for decentralization. Recent research fronts emphasize resilience, sustainability, and fiscal federalism in crisis contexts.
This bibliometric review uncovers both the intellectual structure and the temporal evolution of the field. It highlights conceptual fragmentation and geographic asymmetries, calling for deeper interdisciplinary integration and greater attention to underrepresented regions. The findings offer a new evidence base to guide future scholarly inquiry and policy development.
JEL Classification: H55, J16, J40, F43, O41.
Paper type: Theoretical Researc
Women’s Cooperatives and Financial Literacy Development: A Scoping Review of Barriers and Empowerment Outcomes
No full textFinancial literacy is increasingly recognised as a critical capability shaping women’s economic participation, household decision-making, and involvement in cooperatives. Yet evidence remains dispersed, limiting understanding of how financial literacy supports empowerment and what factors constrain its effects. This scoping review synthesises empirical studies published between 2014 and 2025 to clarify the contribution of financial literacy to women’s empowerment and the barriers that moderate its impact.
Following PRISMA-ScR guidelines, a systematic search of Scopus and Web of Science identified peer-reviewed empirical studies examining women’s financial literacy in cooperative, microfinance, and microenterprise settings. Studies were selected based on predefined empowerment-related criteria. Extracted data covered study context, financial literacy conceptualisation, empowerment measures, and reported constraints. A thematic synthesis classified barriers into structural–economic, capability-related, socio-cultural, institutional, programmatic, and digital categories.
Eighteen studies from Africa, Asia, and Latin America show that financial literacy functions as a multidimensional capability enabling women to interpret financial information, manage resources, and participate in financial and cooperative decisions. Survey-based assessments dominate. Higher literacy is associated with stronger planning, savings discipline, credit confidence, and psychological agency. Its effects, however, are consistently moderated by structural limitations, low baseline skills, gender norms, institutional biases, program design weaknesses, and digital divides. Financial literacy fosters agency only when embedded in supportive institutional and socio-economic environments.
Financial literacy enhances women’s economic participation, decision-making power, and cooperative engagement, but its transformative potential is constrained by structural inequalities and gendered institutional barriers. Sustainable empowerment therefore requires integrating financial capability development with gender-responsive cooperative governance and supportive institutional conditions.
JEL Classification: J16; G53; D14 Type of paper: Scoping ReviewFinancial literacy is increasingly recognised as a critical capability shaping women’s economic participation, household decision-making, and involvement in cooperatives. Yet evidence remains dispersed, limiting understanding of how financial literacy supports empowerment and what factors constrain its effects. This scoping review synthesises empirical studies published between 2014 and 2025 to clarify the contribution of financial literacy to women’s empowerment and the barriers that moderate its impact.
Following PRISMA-ScR guidelines, a systematic search of Scopus and Web of Science identified peer-reviewed empirical studies examining women’s financial literacy in cooperative, microfinance, and microenterprise settings. Studies were selected based on predefined empowerment-related criteria. Extracted data covered study context, financial literacy conceptualisation, empowerment measures, and reported constraints. A thematic synthesis classified barriers into structural–economic, capability-related, socio-cultural, institutional, programmatic, and digital categories.
Eighteen studies from Africa, Asia, and Latin America show that financial literacy functions as a multidimensional capability enabling women to interpret financial information, manage resources, and participate in financial and cooperative decisions. Survey-based assessments dominate. Higher literacy is associated with stronger planning, savings discipline, credit confidence, and psychological agency. Its effects, however, are consistently moderated by structural limitations, low baseline skills, gender norms, institutional biases, program design weaknesses, and digital divides. Financial literacy fosters agency only when embedded in supportive institutional and socio-economic environments.
Financial literacy enhances women’s economic participation, decision-making power, and cooperative engagement, but its transformative potential is constrained by structural inequalities and gendered institutional barriers. Sustainable empowerment therefore requires integrating financial capability development with gender-responsive cooperative governance and supportive institutional conditions.
JEL Classification: J16; G53; D14 Type of paper: Scoping Revie
Repenser la gouvernance universitaire : la qualité au service de la Responsabilité Sociétale des Universités
No full textThis paper analyzes the synergy between university governance, quality management, and university social responsibility, viewed as interdependent levers of sustainable performance and institutional legitimacy. Based on a systemic conceptual approach, it proposes a model integrating these three dimensions: governance as the strategic driver, quality management as the mechanism for continuous improvement, and USR as the ethical and societal purpose.
The study highlights a circular dynamic in which ethical and participatory governance enhances quality, quality reinforces social legitimacy, and USR, in turn, strengthens both institutional trust and organizational learning. Drawing on recent reforms and transformations in Moroccan higher education, the paper paves the way for an empirical case study assessing the practical implementation of this integrated model in the national context.
Classification JEL : I23, M12, M14
Paper type : Theoretical ResearchCet article analyse la synergie entre la gouvernance universitaire, le management de la qualité et la responsabilité sociétale des universités, considérées comme des leviers indissociables de performance durable et de légitimité institutionnelle. À partir d’une approche conceptuelle systémique, il propose un modèle intégrant ces trois dimensions : la gouvernance comme moteur stratégique, le management de la qualité comme vecteur d’amélioration continue, et la RSU comme finalité éthique et sociétale.
L’étude met en évidence une dynamique circulaire où la gouvernance éthique et participative renforce la qualité, laquelle consolide la légitimité sociétale et alimente, en retour, la responsabilité sociale et la confiance publique envers l’université. En s’appuyant sur les réformes et mutations récentes de l’enseignement supérieur marocain, l’article ouvre la voie à une étude de cas empirique visant à évaluer l’application concrète de ce modèle intégré dans le contexte national.
JEL Classification : I23, M12, M14
Type du papier : Recherche Théoriqu
Ethique de l’intelligence artificielle en marketing digital : vers un modèle conceptuel de la confiance des consommateurs au Maroc
No full textThis study aims to examine, through a narrative literature review, how current research addresses the impact of ethical practices on consumer trust and loyalty, with a specific focus on the Moroccan context. The objective is to identify the various dimensions involved in building a trust-based relationship between businesses and their consumers.Findings show that these dimensions influence trust and, consequently, the acceptance of AI technologies in marketing practices. Based on these insights, the article proposes a conceptual model and highlights the importance of adopting a theoretical framework adapted to the realities of emerging markets. It concludes by emphasizing the need to implement ethical practices to build trust and foster the sustainable adoption of artificial intelligence.
JEL Classification : M31, M14, O33, D83
Paper Type : Theoretical ResearchNotre étude vise à examiner, à travers une revue narrative, la manière dont la littérature actuelle aborde l’impact des pratiques éthiques sur la confiance et la fidélité des consommateurs en mettant l’accent sur le contexte marocain. L’objectif est d’identifier les différentes dimensions d’adoption d’une relation de confiance entre les entreprises et leurs consommateurs.
Les résultats montrent que ces dimensions influencent la confiance et donc l’acceptation des technologies IA dans les pratiques marketing. Sur la base de ce constat l’article propose un modèle conceptuel et met en lumière l’importance d’adopter un cadre théorique aux réalités des marchés émergents. Il conclut en soulignant la nécessité de mettre en œuvre des pratiques éthiques afin de bâtir une relation de confiance et favoriser une adoption durable de l’intelligence artificielle.
JEL Classification : M31, M14, O33, D83
Type du papier : Recherche Théoriqu