International Journal of Accounting, Finance, Auditing, Management and Economics

The determining of job satisfaction of primary public teachers in Côte d’Ivoire

2025-01-12T19:29:10+00:00

The teachers constituted the most important educational resource as well as a factor determining the quality of the education. Unfortunately, their conditions of live and work are more and more difficult and their completely depreciated statute hence teachers are demotivated. However, the level of satisfaction to the work of the teachers can affect a time their will to stay in the teaching function or the school results (Kponou, 2020). The unsatisfied teachers of their occupation are generally carried to assure a teaching of least quality (Caprara and al, 2006).

In Côte d’Ivoire the Education/formation sector is confronted every year to the discontent of the teachers. They ask for best conditions of work. The objective of this research is to study the determinants of job satisfaction of the primary public teachers in Côte d’Ivoire. Job satisfaction is defined by Roussel (1996) as the level of convergence between what the person wants and what she withdraws different facets of his work. Our research is driven on a sample of suitability of 86 primary public teachers chalk in hand in Côte d’Ivoire after a survey qualitative exploratory achieved by 20 primary public teachers. Our research calls on the method of the scores.

The results show Thant job satisfaction of the primary public teachers in Côte d’Ivoire is a multidimensional phenomenon and that the motives of satisfaction of the primary public teachers investigated are more immaterial or honorary that financiers. Our results also go up that the salary is the first reason of dissatisfaction to the work of the primary public teachers in Côte d’Ivoire.

Keywords: Job satisfaction, Salary, Motive

Classification JEL : M41

Paper type: Empirical Research

Dynamic Capability Theory as a Foundation for Organizational Resilience: Key Factors Influencing Gastronomic Firms in the COVID-19 Context

2025-01-12T19:29:11+00:00

The COVID-19 pandemic has profoundly disrupted the global gastronomy sector, forcing organizations to adapt rapidly to ensure survival and competitiveness. Grounded in the dynamic capabilities theory, this study identifies and justifies the fundamental role of organizational innovation, competitive intelligence, and entrepreneurial creativity as key drivers of organizational resilience in this context. Organizational innovation emerges as a critical lever for enhancing adaptability and improving processes, while competitive intelligence enables strategic foresight and informed decision-making. Entrepreneurial creativity, with its focus on innovative solutions and risk-taking, acts as a catalyst for sustaining operations in dynamic and uncertain environments.

The proposed conceptual model highlights the interplay of these dimensions and their collective contribution to building resilience during crises. This theoretical research provides managers and policymakers with practical insights to foster organizational resilience by leveraging these strategic drivers. It contributes to the academic discourse by offering an integrated framework for gastronomic organizations to navigate future disruptions effectively through innovation, intelligence, and creativity.

Key entrepreneurial success factors of start-ups : A systematic literature review

2025-01-12T19:29:12+00:00

Entrepreneurship is an essential pillar of innovation, economic growth and job creation, both nationally and internationally. However, start-ups, key players in this momentum, face a number of challenges, including a lack of resources, managerial skills and access to structured financial and social networks. These obstacles make it crucial to identify key success factors, not only to guide entrepreneurs, but also to enlighten researchers and decision-makers. A thorough understanding of these elements is essential to foster an environment conducive to innovation, competitiveness and business sustainability, thereby strengthening entrepreneurial ecosystems.

This research, based on a systematic review of available studies, applies the PRISMA methodology to select and then analyze in depth 18 studies chosen from 247 identified in the Web of Science and Scopus databases. The results highlight determining factors such as institutional support (subsidies, tax incentives, favorable public policies), innovation (technological and organizational), social and financial networks (access to mentors, partners and investors) and management skills. These factors, while essential in various contexts, reveal variations according to geographical and cultural specificities, illustrating the complexity and interdependence of entrepreneurial dynamics.

By offering a rigorous synthesis of existing contributions, this systematic review sheds light on the determinants of entrepreneurial success and provides a solid foundation for future research. It aims to promote entrepreneurial ecosystems that are inclusive, resilient and adapted to local specificities, thus contributing to sustainable economic development and global innovation.

Keywords: Entrepreneurial success, Start-ups, Success factors, Entrepreneurship.

JEL Classification: L23

Paper type: Theoretical Research

Quality of Institutions and Poverty in the UEMOA Area

2025-01-12T19:29:13+00:00

Technical progress due to digitization, information technology, Big Data, artificial intelligence, blockchain, etc. have imposed a new order on the financial industry. This is marked by the emergence of startups (Fintech) with high growth potential, capable of providing new financial services adapted to each context, for example, the Covid 19 pandemic context, and to the different profiles of new consumers (digital natives). It's a new financial industry that defies traditional barriers to entry, with the agility and adaptability that make it an undeniable competitor. The aim of our work is to prepare a field of study to explain the emergence of Fintechs and their disruptive capacity in a world marked by the dominance of traditional players, and to propose a suitable theoretical framework. The latter relates to the theory of disruptive innovation and the theory of transaction costs. Finally, the fintech industry certainly faces challenges, as it operates in a volatile sector and suffers from a lack of credit.

Determinants of MFI efficiency in a context of security crisis: the case of Burkina Faso

2025-01-12T19:29:13+00:00

This article aims to identify the determinants of microfinance institutions' (MFIs) efficiency in a context of security crisis, focusing on the case of Burkina Faso. It relies on the order-m production frontier estimation method to assess MFI performance. The study's findings indicate that a higher proportion of women in leadership positions and the use of group lending improve the efficiency of MFIs. However, the intervention area, whether rural or urban, has a significant positive influence on the inefficiency of MFIs, leading to a decline in their efficiency. Furthermore, the study reveals that the positive relationship between the proportion of women in leadership roles and MFIs' efficiency reverses beyond a certain threshold. This suggests that exceeding a certain level of female representation in leadership positions may adversely affect MFIs' efficiency.

Keywords : Financial efficiency, Microfinance, Security crisis

JEL code : D61, G21, H56

Paper type : Empirical Research

The problem of human resources management in savings and credit cooperatives for civil servants in Burundi

2025-01-12T19:29:13+00:00

This study aims to identify the main HRM difficulties in civil servants' savings and credit cooperatives in Burundi. A qualitative study was carried out to collect data from July to September 2024 after obtaining authorization from the managers of these cooperatives. Sixteen semi-directive interviews were conducted with forty managers and middle managers of the Bujumbura branches of the four cooperatives studied, either in offices or meeting rooms.

As results related to the main HRM difficulties in the cooperatives studied, 68.75% of respondents find the existence of HRM informality, 50% speak of insufficient skills (low qualification), 62.5% experience insufficient staff (reduced number) dedicated to the HR function and 75% highlight the imbalance between professional and private life.

Faced with these challenges, it is desirable to formalize HRM practices by avoiding arbitrariness, planning human resources management activities and respecting legal and regulatory texts on recruitment. The human resources department should be valued by recruiting and assigning employees that meet the needs of the cooperatives studied in quantity and quality. Appropriate on-the-job training should be organized to improve the skills of employees in these cooperatives. Finally, additional efforts made by employees should be rewarded either in terms of time off or money. The installation of ATMs would relieve employees during public holidays. This study provides insight into the challenges of human resources management in the cooperatives studied. Future studies should consider a mixed methodology and extend to all agencies in the country to complete our results.

Keywords : HR difficulties in cooperatives, HR informality, Savings and Credit Cooperative, Burundi.

JEL Classification : M12

Type of article : Empirical research

Practices in Structuring the Human Resource Function : systematic Literature review

2025-01-12T19:29:14+00:00

The structuring of Human Resources (HR) functions is a critical strategic component in an era of growing organizational complexity. This article examines the transformations in HR practices, emphasizing their role in enhancing organizational agility and overall performance. The primary objective is to explore how HR structuring addresses the demands of global environments characterized by rapid technological advancements, globalization, and evolving employee expectations.

The methodology is based on a systematic literature review, following the approach recommended by Tranfield et al. (2003). The study focuses on three interconnected dimensions: (1) the integration of emerging technologies in HR processes, as illustrated by the works of Davenport (1993) and Teece et al. (1997), (2) administrative centralization combined with strategic decentralization, discussed by Ulrich (1997) and Jackson & Schuler (1995), and (3) the adoption of agile methodologies to enhance organizational responsiveness (Huselid, 1995). The collected data were analyzed to establish links between these practices and organizational outcomes, with particular emphasis on HR's impact on performance and innovation (Barney & Wright, 1998).

The findings reveal that the strategic integration of HR technologies improves operational efficiency and supports innovation initiatives. Additionally, diversity and talent management within geographically dispersed structures enhance responsiveness to global challenges. However, theoretical limitations highlight the lack of in-depth empirical studies on the interactions among these dimensions in specific contexts.

Finally, the article offers practical recommendations, such as investing in HR analytics tools (Davenport, 1993), promoting human-centered practices (Gratton, 2000), and developing hybrid organizational models. These conclusions aim to provide a strategic foundation for HR decision-makers to effectively support organizational transformations.

Keywords: HR Structuring, Emerging Technologies, Organizational Agility, Talent Management, Organizational Transformation.

JEL Classification : M12 – Human Resource Management

Paper type : Theoretical research

Public spending on road infrastructure and economic growth in Mali

2025-01-12T19:29:15+00:00

The road transport provides nearly 90% of trade, and 80% of person’s mobility in addition only 33% of the rural population has access to roads in Mali. The construction or rehabilitation of road infrastructure then becomes a key factor in growth. The aim of this article is to evaluate the contribution of public spending on road infrastructure (construction and rehabilitation) to economic growth in Mali. This article draws its originality from the use of data on the length of the road network as a proxy for road infrastructure. Using the error correction model over the period 2002-2020, our results show a long-term relationship between our variables. The error correction model is well specified, the error correction factor is significant at the 1% level and a 1% increase in the stock of road infrastructure leads to long-term growth of 0.87%. Taking into account the effects of public spending on road infrastructure on growth, the government must consider making the country's landlocked environment an absolute asset and this requires heavy investments.

Keywords: Public spending ; Road infrastructure ; Growth ; ECM

JEL classification: E22 ; R42

Type of paper: Empirical research

Armed conflits and tax revenues in ECCAS

2025-01-12T19:29:15+00:00

In the countries of the Economic Community of Central African States (ECCAS), natural resources occupy an important place, particularly for the financing of public expenditures, however these ECCAS countries are undergoing several armed conflicts. In this article, we examine their impact on the mobilization of tax revenues from a sample of 10 ECCAS countries. We specify and estimate a panel data model by Generalized Least Squares (GLS) over the period 2008-2019. Our results show that armed conflicts have a significantly negative effect on the mobilization of tax revenues in the ECCAS zone. We suggest strengthening the resilience of tax administration in areas affected by armed conflicts.

Keywords: Armed conflicts, GLS, Tax revenues, ECCAS.

Classification JEL : H21, C33, O11, C14

Paper type: Empirical Research

Sentimental analysis and machine learning: hybrid methods and future prospects

2025-01-15T22:55:09+00:00

Sentiment Analysis (SA) using natural language is one of the most exciting topics of this decade due to the widespread use of social media, which allows for the analysis of interactions between individuals and the determination of important structures in these communications. SA is defined as a field of study that utilizes intelligence methods to analyze, process, and reveal the feelings, emotions, and sentiments of individuals hidden behind text or interaction through natural language processing. SA employs machine learning (ML) techniques to draw necessary inferences from user interactions. ML algorithms such as unsupervised, supervised, semi-supervised learning, and deep learning techniques are used to extract useful information from sentiments. Collecting individuals' opinions and making decisions based on them can be beneficial for many people, and through this, useful business insights can be gleaned. However, handling massive and multilingual data, determining appropriate sentiment polarity, dealing with sarcasm and emojis, and selecting the appropriate ML technique to build the analysis model are some of the challenges faced by SA. This chapter provides a detailed overview of trends and challenges in using ML in SA. To establish future objectives, this chapter examines the difficulties associated with SA. This article uses a state-of-the-art methodological approach. It provides a detailed overview of the trends, challenges and different methods of sentimental analysis, while incorporating elements of theoretical research. This methodology makes it possible to synthesise existing knowledge on the subject and explore future research directions.

Keywords: Machine Learning; Natural Language Processing; Opinion, Polarity, Sentiment Analysis.

Classification JEL: G41.

Paper type: Theoretical Research.

Green taxation as part of Morocco's energy transition

2025-01-12T19:29:16+00:00

Morocco has far-reaching ambitions in the field of clean energy production. By 2030, the Kingdom plans to achieve a 52% share of renewable energies in its energy mix, with the aim of becoming a key player in the export of these energies.

These achievements are accompanied by substantial legislative, legal and institutional efforts to create a framework conducive to the development and promotion of clean energy production and consumption in Morocco, while making it a pillar of energy efficiency and economic performance.

The aim of this paper is to demonstrate the importance of tax incentives in promoting the energy transition, and to highlight their crucial role in the success of Morocco's irreversible sustainable development strategy. To this end, we will examine several aspects of the evolution of the country's energy policy, highlighting the concrete results achieved in promoting renewable energy production.

Morocco has a tax arsenal that encourages the adoption of renewable energies. However, these measures, while beneficial, remain insufficient to achieve the ambitious targets set for 2030. Strengthening these tax incentives and making them more accessible is crucial to further stimulate investment and ensure the success of the country's energy strategy.

Keywords: Taxes, Renewable energies, Sustainable development

JEL Classification: B26

Paper type: Theoretical Research

Entrepreneurial ecosystem : Literature review

2025-01-12T19:29:16+00:00

This article provides an in-depth analysis of the literature on the entrepreneurial ecosystem, relying on articles published in journals indexed in the Web of Science database. It adopts an integrative review approach to explore the evolution of the entrepreneurial ecosystem concept, its various definitions, the theoretical frameworks that underpin it, and existing models.

The findings reveal that the entrepreneurial ecosystem is a multidimensional concept encompassing an interconnected network of actors, institutions, and resources that promote entrepreneurial activity. The analysis highlights an evolution characterized by diverse theoretical approaches and a lack of consensus on definitions and measurement metrics. The main conclusions emphasize the importance of interconnections among the components of the ecosystem to ensure the sustainability of new ventures. However, the study also uncovers limitations, including a lack of uniformity in existing research methodologies and insufficient attention to specific contexts (cultural, institutional, and geographical).

Keywords : Entrepreneurial Ecosystem – Entrepreneurship – Business Ecosystem – Literature Review

JEL Classifications : M21, O30

Paper Type : Theoretical Research

Corporate social responsibility of CSR-labeled companies and management control: A literature review

2025-01-12T19:29:17+00:00

This present work aims to define the notion of corporate social responsibility (CSR). More precisely, it is a question of identifying the impact of the integration of the CSR approach of CSR-labeled companies in the management control (MC) function and of providing a study on MC, in terms of overall performance management in order to know how a company can integrate the dimensions of the CSR approach within the management control system. It aims to study the influence of CSR on the overall performance of CSR-labeled companies in Morocco according to the General Confederation of Moroccan Enterprises. The aim is to discern whether the implementation of CSR in the management control function can strengthen and improve performance through its economic, societal and environmental aspects.

Our methodological approach is based on our reading of the literature review and on a selective approach to works that address almost the same research topics. In this context, to study and answer our research problem, we used a varied documentary study including articles, theses and books that deal with almost the same research topics.

The literature review revealed that the integration of CSR in the CG function has a significant and positive impact on overall performance and is one of the major challenges of management control. The latter plays an essential role in the transposition of CSR initiatives and practices into real benefits. In this wake, it is crucial to train and inform management controllers on CSR issues and their importance for the company.

The limitations of our study are found in the use, only, of the literature review to deal with our subject, because it does not give a total answer to our central question.

In fact, previous studies do not examine the distinctive determinants of the subject in sufficient detail, so it is important to use the empirical case through the quantitative, qualitative or mixed method to collect effective data and to obtain more precise results.

Keywords: corporate social responsibility, management control, global performance, CSR-labeled companies.

JEL Classification: M14, L21, M41, D21, Q56, G34.

Paper type: Theoretical Research.

Exploratory Study of the New Generation of Qualitative Methodologies : Innovative Subject Oriented Approaches

2025-01-12T19:29:17+00:00

In a context where in-depth elucidation of customer behaviors and preferences is of crucial importance to companies operating in an increasingly competitive business environment, this study proposes an innovative human-centered approach. Inspired by the epistemological limitations inherent in the quantitative approach, which is often considered objective but neglects the nuances of the relationship between observer and observed, among other aspects, this research aims to transcend these gaps by exploring new qualitative research methods that are innovative and adaptive to changing environments.

The primary objective of this study is to propose creative data collection techniques that are part of an innovative qualitative approach that focuses on the subject, in contrast to traditional object-centric approaches, and emphasizes customers, rather than products or services, as opposed to conventional methods.

To achieve this objective, three new qualitative research methods were explored: netnography, Chinese portrait and experiential surveys.

These contemporary qualitative approaches lie at the intersection of constructivist and interpretivist paradigms, which emphasize subjectivity and individuals’ lived experiences (Guba & Lincoln, 2021). Moreover, methodologies such as netnography find their roots in the theory of virtual communities, while the Chinese portrait can be linked to the theories of projection and metaphor developed by Lakoff and Johnson (2008). By leveraging these theoretical frameworks, this article explores how these tools enable a richer and more nuanced analysis of consumer behavior.

The results of this study highlight the significant contribution these methods can bring to our understanding of consumer purchasing behavior and preferences. Netnography enables in-depth analysis of customers' online interactions with different brands, products and content, providing valuable insights into emerging trends and virtual communities. Chinese portraits, by constructing fictional profiles of ideal customers, offer a unique perspective on customer expectations and motivations. As for experiential surveys, by engaging participants in simulated scenarios, they enable an immersive exploration of customer experiences.

The practical implications of this research are significantly relevant for businesses aiming to better understand and meet customer expectations. By adopting a diverse approach, companies can develop more targeted strategies and design products or services that are better aligned with customer needs. This study offers nuanced and contextualized perspectives on the phenomena under study, highlighting their relevance and applicability. It provides an original academic contribution by elucidating the advantages and limitations of new methods, thus promoting the development of more inclusive and holistic research methodologies for studying consumer behaviors.

Keywords : Qualitative methodology – netnography - chinese portrait - experiential surveys - marketing

JEL Classification : M00

Paper type : Theoretical Research

The influence of ICT on well-being and stress at work in public higher education in Morocco: A theoretical approach

2025-01-12T19:29:18+00:00

The profusion of new information and communication technologies has profoundly altered people's relationship with work. Some perceive these technologies as work facilitators that make work less arduous and more fulfilling, while others perceive them as additional work that causes stress and burnout. The aim of this article is to study theoretically the perceived influence of professional digital technologies on the well-being and stress of individuals at work in the context of public higher education institutions in Morocco. This organizational environment, characterized by the introduction of new reforms whose main lever is digital transformation, will be the subject of our study. It should be pointed out that we have opted for a narrative literature review to analyse our study. Thus, the research question will be as follows: What are the consequences in terms of well-being and stress at work following the massive use of these professional technologies?

This article highlights the importance of individual resources such as hierarchical support, the quality of interpersonal relations, and skills development when introducing these technologies, in order to reduce the inhibiting effect on well-being at work of demands such as information overload, the sense of urgency, the conflict between private and professional life, and technological uncertainty, which accentuate the feeling of ill-being of individuals in their professional environment.

Keywords : Information and communication technologies -Well-being at work-technostress-administrative staff.

Classification JEL : O15-M15

Paper type : Theoretical Research

The role of the human resources function in the transformation of new organizational forms: Literature review

2025-01-12T19:29:19+00:00

In a constantly evolving world marked by globalization and digitalization, organizations face structural transformations that require increased agility to remain competitive. This reality raises a central question: how can the Human Resources (HR) function effectively support this transition toward more agile and flexible organizational forms? This article aims to address this question by adopting a systematic literature review, a rigorous method designed to synthesize existing knowledge on HR practices that have a direct impact on organizational transformations. The analysis relies on a selection of relevant studies and identifies three key areas of intervention for HR: change management, skill development, and the promotion of an innovation-driven culture. Change management, inspired by Kotter’s (1996) work, emphasizes the importance of proactive communication, leader training, and collective buy-in to successfully navigate organizational transitions. Skill development, as highlighted by Huselid (1995), underscores the need to equip employees with technical and behavioral skills tailored to new organizational models. Lastly, the innovation-driven culture, based on Senge’s (1990) ideas, focuses on flexibility, continuous learning, and experimentation as the pillars of an agile organization.

However, certain gaps remain. For instance, how can the impact of HR practices on organizational performance be accurately measured? What role do new technologies play in shaping the skills required for evolving organizational needs? These questions represent critical avenues for future research, particularly through empirical studies aimed at validating the proposed theoretical hypotheses.

This article presents a conceptual model in which HR practices serve as strategic levers to facilitate organizational transformation. This model provides a solid foundation for exploring the interactions between key dimensions and guiding organizations toward enhanced competitiveness in a rapidly changing environment.

Keywords: Organizational transformation, Human Resources function, organizational agility, change management, skill development.

JEL Classification: M12 – Human Resource Management

Paper type: Theoretical research

Impact of the digital transformation of the human resources function on the performance of public administration: The case of AREF Casablanca-Settat

2025-01-12T19:29:19+00:00

This study examines the impact of the digital transformation of the Human Resources Function (HRF) on organizational performance in the public sector, focusing on the case of the Regional Academy of Education and Training (AREF) of Casablanca-Settat. The main issue is to understand how the digitalization of the HRF influences the performance of public institutions and what are the levers and obstacles to this transformation.

To answer this question, we conducted a quantitative survey of 115 participants within the AREF. Data were collected using a structured questionnaire based on validated measurement scales and then analyzed using Excel and SPSS software. Statistical methods, including multiple regression, were used to test our hypotheses and assess the relationships between information system quality, information quality, tool usage, user satisfaction, and organizational performance. At the same time, a qualitative study was conducted through semi-structured interviews with the director of AREF, his deputy director, and the directors of the 16 provincial directorates.

The results indicate that the integration of digital technologies within the HRF significantly improves operational efficiency, strengthens the commitment of public officials, and contributes to a better quality of services offered to citizens. In addition, the "organizational FIT", i.e., the alignment between the technology adopted and the organizational structure, has proven to be a key factor in the success of the digital transformation. The consistency between the quality of the information system and that of the information has a positive influence on the use of the tool and user satisfaction.

In conclusion, the digital transformation of the FRH is an essential lever for modernizing the public administration and improving its overall performance. The study suggests that to succeed in this transformation, it is essential to foster organizational FIT, invest in the development of digital skills, and promote a culture of innovation. Policymakers and human resources professionals are encouraged to take a proactive approach to effectively integrate digital technologies into their organizations.

Keywords: Human Resources Management, Digitalization, Performance.

Classification JEL : M14, O35, Q56

Type of article : Empirical article

FATCA and CRS: From confidence to distrust, a slippery slope towards a banking panic

2025-01-12T19:29:20+00:00

The announcement of the adoption of the bill on the automatic exchange of financial and tax information with OECD countries is causing panic among foreign residents. This article analyses the impact of FATCA and the CRS on mass withdrawals by foreign residents and their role in causing banking panics. Banking panics often occur when a series of runs on banks facing liquidity problems leads to the collapse of the banking system. Through a review of the literature and empirical studies on banking panics, we have identified the reactions of the adoption of these treaties on the massive withdrawals of deposits, and consequently, the loss of confidence linked to the automatic disclosure of banking information of foreign residents in their host country.

Keywords: Banking panic, Bank run, financial institution, Trust, FATCA & CRS

JEL Classification : D82, E44, G21, G28.

Paper type : Theoretical Research

The Venture Capital - SME Relationship: An Innovative Financing Strategy in the Entrepreneurial Ecosystem

2025-01-12T19:29:21+00:00

Venture capital financing plays an essential role in supporting the development of innovative, high-growth companies. This article examines the impact of venture capital on company performance and sustainability, based on an empirical analysis of startups that have benefited from this type of financing. The results show that venture-capital-backed companies show faster sales growth and higher profitability than their non-funded counterparts. What's more, the support provided by venture capitalists is not limited to financial resources; it also includes strategic coaching and access to a valuable network, fostering innovation and adaptability to market challenges. Nevertheless, the article points out that the pressure exerted by investors for rapid returns on investment can also generate risks for the long-term sustainability of these companies. It concludes with recommendations on how to balance short-term performance with long-term sustainability objectives.

Student perceptions of distance learning

2025-01-12T19:29:21+00:00

Distance learning has the potential to become an important pillar of the future education system and has grown considerably, especially during the COVID-19 pandemic. In order to assess its quality and success, we asked students for their opinion on this form of education that was imposed on them during the pandemic. The main objective was to analyse students' perceptions of distance learning in terms of quality, digital tools used and challenges encountered. We adopted a quantitative methodology and surveyed 288 undergraduate students of the Errachidia Polydisciplinary Faculty in 2022 via an online questionnaire. The results show that although students appreciate the flexibility offered by distance learning, a number of technical difficulties were identified, such as problems with connectivity and digital resources. These perceptions can be used as indicators to identify the strengths and weaknesses of this mode of education and help decision makers to identify areas for improvement if this mode of education is to be successful in the future.

Keywords : Distance learning, Survey, Online courses, Student perception, Quantitative methodology.

JEL Classification : I20

Paper type : Empirical Research.

Rethinking Governance with Blockchain: An Actor-Network Theoretical Approach

2025-01-15T23:18:10+00:00

The continuous advancement of digital technologies and innovations is progressively reshaping the dynamics of governments, societies, and organizations. Governance approaches must evolve in parallel with emerging technologies. Among the emerging innovations in technology: The Blockchain technology (BCT). BCT offers a wide range of solutions to many problems and its adoption has been successful in many fields. We would argue that traditional governance modes challenge understanding governance in digital innovations such as Blockchain. Therefore, suitable new governance frameworks are required. To this end, this article explores the limitations of existing modes of governance. This article aims to conceptualize a new mode of governance adapted to the technical features of the Blockchain based on the Actor-Network Theory (ANT). Through a review of conceptual literature, we relied on four key elements of the actor-network theory -actors, actor network, power and translation- to propose a new governance mode based on the new power relationships within the blockchain network. A flexible, dynamic mode of governance is proposed shaping the relationships between actors in the blockchain context.

Keywords: Blockchain, governance, actor-network theory, decentralized autonomous organizations.

JEL Classification: O33

Paper type: Theoretical Research

Digital Transformation as a Lever for Entrepreneurship During the Crisis in Morocco: Perspectives on Taxation

2025-01-12T19:29:22+00:00

In this article we examine the crucial role of digitization in enhancing entrepreneurship in Morocco, and highlight the opportunities, challenges and fiscal implications in a context of economic crisis. This research is theoretical in nature, drawing on an extensive literature review and conceptual analysis. Through the study of theoretical frameworks such as the Technology Acceptance Model (TAM) and incentive tax theory, the article examines how digital platforms have enabled entrepreneurs to diversify their business models and improve their resilience, particularly during the COVID-19 pandemic.

The results show that Moroccan tax policies, while favorable to digitalization, require more targeted reforms to maximize their impact. Indeed, initiatives such as the auto-entrepreneur status and tax credits for technological investments are highlighted, but their scope is often limited by administrative challenges and regional disparities. The article also highlights the importance of developing digital infrastructure and technical skills to support this transition.

A comparative analysis with leading countries in digital entrepreneurship reveals significant structural gaps, but offers avenues for adapted public policies.

Finally, the article highlights the risks associated with digital transformation, such as global competition and cyber-security, while advocating collaboration between stakeholders (government, private sector and academia) to create a sustainable entrepreneurial ecosystem. This work contributes to understanding the dynamics between digitization, taxation and entrepreneurship, while offering strategic recommendations for consolidating Morocco's competitiveness in the global digital economy.

Keywords: Digital Transformation, Entrepreneurship, Economic Crisis, Morocco, Taxation, Business Digitalization, Resilience, Entrepreneurial Ecosystem

JEL Classification : O33, O38, L26

Paper type : Article théorique

Digitalization in Service of CSR: New Tools and Practices

2025-01-12T19:29:22+00:00

Corporate Social Responsibility (CSR) has become an essential pillar of modern business strategies, strongly promoting sustainable and ethical practices. With the rise of digital technologies, companies have access to innovative tools to enhance their CSR initiatives and maximize their social and environmental impact. This article analyzes, based on a sample of 50 companies from the Oriental region, how digitalization can improve the efficiency of CSR initiatives, foster better communication and transparency with stakeholders, and strengthen companies' positive environmental impact. The adopted methodology combines descriptive statistical techniques and correlation analysis to evaluate the relationship between digital tools and CSR performance. This research aims to identify best practices and provide recommendations for companies wishing to integrate digital solutions into their CSR approach.

Keywords : Corporate Social Responsibility, digitalization, environmental impact, transparency, digital technologies.

Classification JEL : M14

Paper type : Empirical Research

Logistics 4.0 in Morocco: Opportunities and challenges for businesses

2025-01-15T23:16:27+00:00

In a globalized and increasingly digitalized context, the implementation of logistics 4.0 is becoming a strategic challenge for Moroccan companies wishing to improve their competitiveness and meet market requirements.

The aim of this study is to examine how Moroccan companies are adapting to the implementation of logistics 4.0, through a qualitative exploratory study. The study is based on semi-directive interviews conducted with logistics experts in Moroccan companies from different sectors. The data collected was analyzed with NVivo software using thematic analysis. The results reveal that although Moroccan companies are beginning to adopt logistics 4.0, they are encountering several obstacles. These include a lack of adequate training, financial constraints limiting investment in new technologies and resistance to change within the organization. However, this transition is seen as essential to improving the competitiveness of Moroccan companies in an increasingly digitized global environment. These findings underline the practical relevance of the study, particularly for Moroccan companies seeking to optimize their logistics processes, overcoming the obstacles to digital transition to reap the full benefits of Logistics 4.0.

Keywords: Logistics 4.0 in Morocco; Logistics evolution ; Logistics 4.0 ; Digital supply chain ; New technologies.

JEL Classification : O14

Paper type: Empirical research.

FINTECH and the business model of traditional banks: Development of a theoretical conceptual model

2025-01-15T23:41:59+00:00

In an ever-changing world, the rise of FINTECH has radically transformed the global banking landscape. Innovative players (start-ups, bigtechs and telecoms operators), often perceived as disruptors, are exploiting new technologies to offer faster, more accessible and personalised financial services. The rise of FINTECH is challenging the business model of traditional banks, which has traditionally been based on heavy infrastructures and institutional customer relationships.

The aim of this article is to understand how the adoption of FINTECH by traditional banks is affecting their business model and, consequently, their profitability. The study is based on an in-depth analysis of the mediating mechanisms, including the value proposition, value configuration and value capture, while exploring contingency factors such as bank size, regulatory modes and culture.

This article attempts to answer the following question: ‘By improving the components of traditional banks’ business model, FINTECH has an impact on banks' overall performance. However, the extent of this impact depends on several contingency factors’.

To address this issue, this article is based on a conceptual review combining a critical analysis of existing work and an integrative approach, in order to identify the complex interactions between these variables.

The results show that the adoption of FINTECH improves the components of the banks' business model, while emphasising that the extent of these effects depends strongly on organisational and institutional contingencies, leading to a theoretical conceptual model.

Finally, this study suggests avenues of reflection for researchers and professionals in the banking sector, while acknowledging as its main limitation the lack of empirical data to validate the hypotheses put forward.

Keywords: Fintech, Business model, Disruptive innovation, Value chain , Revenue model

JEL Classification : G21

Paper type: Theoretical Research