https://www.ijafame.org/index.php/ijafame/issue/feed International Journal of Accounting, Finance, Auditing, Management and Economics 2024-06-17T01:06:54+00:00 Prof. Dr Zakaria EZ-ZARZARI zakaria.ezzarzari@uit.ac.ma Open Journal Systems <p>IJAFAME is a bi-monthly (one issue every two months) peer-reviewed scientific journal (Blind peer review), dedicated to research in finance, accounting, auditing, management and economics. Its objective is to promote research in economics and management while publishing original articles or articles adapted to a given context. It also provides a space for exchange between professionals and academics in order to find new research ideas and encourages theoretical and practical reflections developed according to different paradigms (positivist, constructivist, interpretativist, etc.).</p> <p>Paper's are published in english or frensh</p> https://www.ijafame.org/index.php/ijafame/article/view/1510 Health Capital and Worker Productivity in the Moroccan Regions: A Dynamic Panel Data Model 2024-06-02T15:17:54+00:00 Redouane RAZZOUK r.razzouk@uiz.ac.ma <p>This article is part of a national context marked by the pursuit of the Moroccan government to ensure the right to health care and medical coverage<a href="#_ftn1" name="_ftnref1">[1]</a>. It’s part of an international context guided by the 17 SDGs Declaration<a href="#_ftn2" name="_ftnref2">[2]</a>.</p> <p>As well, in the empirical studies, several works have been devoted to the study of the determinants of Productivity in Morocco. However, all of the analyses carried out by these works have remained at a global macroeconomic level without taking into consideration the data from the regions and the qualitative dimensions of health and education.</p> <p>This study investigates the impact of health on worker productivity for a sample of 16 Moroccan regions from 1994 to 2019. Firstly, to estimate this relationship, we use two proxies that take into account the quantitative and the qualitative dimensions of health: the number of doctors per capita and the number of consultations of public physicians reported to the labor force by region.</p> <p>The empirical methodology is based firstly on the employ of both Pedroni and Kao cointegration tests and the Dumitrescu and Hurlin causality test. Secondly, we apply the regression of an endogenous growth model augmented by human capital to explain worker productivity.</p> <p>The results of the cointegration tests accept the existence of long-term relationship between proxies of health and the productivity of Moroccan workers. However, Dumitrescu_Hurlin causality test results accept the short-term two-way causality relationship just for one proxy of health. The results of the regression assert that only the proxy of quality of public health capital affects positively and significantly worker productivity.</p> <p>Faced with these results, and to improve worker productivity, the authorities must make more effort to improve the efficiency of public health capital. It is not enough to increase the number of human resources but it is necessary to improve the quality of health service and facility access.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Health capital, Worker Productivity, regions and Morocco.</p> <p><strong>JEL Classification: </strong>I15</p> <p><strong>Paper type: </strong>Empirical research</p> <p>&nbsp;</p> <p><a href="#_ftnref1" name="_ftn1"><em><strong>[1]</strong></em></a><em>The requirements of the new constitution of 2011 specified the national context, which has devoted rights directly related to the formation of the human capital.</em></p> <p><a href="#_ftnref2" name="_ftn2"><em><strong>[2]</strong></em></a><em>Declaration of the United Nations of the 17 Sustainable Development Goals (SDGs) in 2015.</em></p> 2024-06-02T14:09:15+00:00 Copyright (c) 2024 Redouane RAZZOUK https://www.ijafame.org/index.php/ijafame/article/view/1521 Behavioral biases influencing investment decision making in emergent markets: A systematic literature review 2024-06-02T15:17:55+00:00 Raja EL ASRI raja.elasri@edu.uiz.ac.ma Abdelaziz MESSAOUDI a.messaoudi@uiz.ac.ma <p>La revue de la littérature et des travaux de recherche se propose de combler les insuffisances du corpus actuel de connaissances de façon à donner une vision plus claire sur les principales orientations futures de la recherche dans un domaine donnée. Au cours des dernières années, des avancées théoriques considérables ont eu lieu dans le champ de la prise de décision en matière d'investissement financier, et de plus en plus de nouveaux concepts, théories et modèles apparentés sont désormais appliqués dans le cadre de la prise de décision d'investissement. Toutefois, une attention moindre a été accordée à l'élaboration de revues de littératures systématiques dans le domaine de la finance comportementale et en particulier dans le contexte des marchés émergents. Pour pallier cette lacune, la présente étude se propose de faire le point sur les travaux de recherche publiés dans des bases de données de renommée telles que Web of Science, Scopus et JSTOR, et ce, en respectant les lignes directrices PRISMA. Les critères d'inclusion couvrent le type de publication, le champ de l'étude et la langue. La présente étude est réalisée à la lumière de 20 articles sélectionnés à partir de revues publiées en anglais dans les champs de «&nbsp;<em>l'économie, de l'économétrie et de la finance</em>&nbsp;», et celui «&nbsp;<em>des affaires, du management et de la comptabilité</em>&nbsp;», entre l’année 2013 et l’année 2023. Notre analyse de la littérature a donné les résultats suivants : La vaste majorité de la bibliographie actuelle sur les biais comportementaux se concentre sur des biais courants tels que le biais d'excès de confiance, le comportement grégaire et l'effet de disposition au détriment d'autres biais pouvant influencer à leur tour la prise de décision d'investissement. En outre, la plupart des études recensées révèlent l’existence d’un biais d'échantillonnage, se manifestant par le recours à l'échantillonnage de convenance plutôt qu'à l'échantillonnage probabiliste. Nous estimons que les conclusions de la présente recherche seront d’une grande utilité aussi bien pour les universitaires, que pour les professionnels de façon à leurs permettre de mieux appréhender les divers biais comportementaux, et d'identifier les stratégies potentielles leurs permettant de contrer les effets indésirables desdits biais. Toutefois, il est possible que certaines études importantes n'aient pas été prises en compte par notre étude en raison des critères d'inclusion arrêtés. En revanche, l’originalité de notre article relève du fait qu'il couvre une période relativement récente : de l’année 2013 à l’année 2023. En plus, ce document offre de nouvelles perspectives dans un domaine de recherche potentiel, et ce, en choisissant comme contexte celui des marchés émergents qui demeure moins étudié par rapports à celui des marchés développés.&nbsp;</p> <p>&nbsp;</p> <p><strong>Mots clés&nbsp;: </strong>Biais comportementaux, décision d’investissement, investisseurs individuels, marchés émergents, revue systématique de littérature.</p> <p><strong>Classification JEL&nbsp;: </strong>D91&nbsp;; G11&nbsp;; G4&nbsp;; G41.</p> <p><strong>Type de l’article&nbsp;: </strong>Recherche théorique</p> 2024-06-02T14:20:51+00:00 Copyright (c) 2024 Raja EL ASRI, Abdelaziz MESSAOUDI https://www.ijafame.org/index.php/ijafame/article/view/1587 The effect of satisfaction with the public services provided by the local authority on taxpayers' compliance 2024-06-02T15:17:56+00:00 Abdelmoumen EL ABDALI a.elabdali@edu.umi.ac.ma <p>The provision of quality, continuous, sustainable, and satisfactory local public services (LPS) is one of the greatest challenges for local authorities, as it depends, among other factors, on the quantity and quality of tax revenues mobilized for this purpose, which also depend on the level of taxpayers' compliance with their tax obligations. This research aims to test the effect of satisfaction with public services provided by the local authority on taxpayers' compliance with tax obligations. The data collection technique used in this research is documentation and questionnaire survey. The study sample consists of 200 taxpayers (individuals) subject to at least one local tax. The analysis method used is simple linear regression with SPSS. The results of this research show that the satisfaction of local taxpayers with municipal services provided by the local authority has a positive and significant impact on their tax compliance.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>public services, satisfaction, tax compliance, local authorities</p> <p><strong>JEL Classification : </strong>C12, C21, D91, H26</p> <p><strong>Paper type: </strong>Empirical research</p> 2024-06-02T14:31:35+00:00 Copyright (c) 2024 Abdelmoumen EL ABDALI https://www.ijafame.org/index.php/ijafame/article/view/1589 Literature review: causality between the pillars of sustainable development 2024-06-02T15:17:56+00:00 Khaoula ZINE-DINE zd.khaoula@live.fr <p>Sustainable development refers to three key pillars of human life: the economic pillar, the ecological pillar and the social pillar. First and for most, the first pillar is crucial, insofar as the aim of all economic and social activity is to satisfy human needs or expectations. Furthermore, the existing Relationship between economic growth and environmental protection is a central concern in the sustainable development approach, since an approach to economic growth based solely on increasing gross domestic product, without seeking to quantify the medium- and long-term benefits resulting from environmental protection, is merely a basic form of sustainable development analysis, deemed unacceptable. The social dimension of sustainable development has been taken into account, as the concept of equity involves several aspects that translate into a sustainable evolution of human society. With this in mind, this theoretical paper aims to analyze the pillars of sustainable development in order to reconcile economic development with social prosperity, while reducing the increased use of natural resources. In order to analyze this reconciliation, the article is based on a systematic review of existing literature on the subject, including scientific articles and reports from international organizations. The results of the analysis of the pillars of sustainable development show that the three pillars on which sustainable development is based are not equally important, and that the environment must have an advantage in optimizing decisions. In fact, the economic potential of sustainable development is progressing very slowly, whereas socio-economic development is progressing very rapidly. What's more, we need to create an attitude that prevents the deterioration of environmental conditions, in terms of compatibility between production development and the environment.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords</strong>: Sustainable Development; Economic sustainability; Social sustainability; Ecological sustainability; Environment</p> <p><strong>Classification JEL</strong>: Q01</p> <p><strong>Paper type</strong>: Theoretical Research</p> 2024-06-02T14:41:30+00:00 Copyright (c) 2024 Khaoula ZINE-DINE https://www.ijafame.org/index.php/ijafame/article/view/1594 The hidden cost method: a relevant tool to recover sources of neglected performance 2024-06-02T15:17:57+00:00 Sanae LADRAOUI sanaeladraouii@gmail.com Siham KINANI siham.kinani@usmba.ac.ma <p>In just a few decades, management control has become one of the major components of the management of industrial and commercial organizations. However, its implementation has been more difficult in public and non-profit organizations, and in particular in a professional organization such as a hospital. The Moroccan hospitals that are the subject of our research have not escaped this transformation; they also operate in a constantly changing environment. These organizations are obliged to better control their performances and to pay particular attention to controlling hidden costs which today appear as a source of loss of added value, therefore an endogenous reserve of efficiency, partially convertible into performance.</p> <p>This paper will be structured around two parts: In the first part, we will present the theoretical foundations of the hidden performance cost method while the second part will focus on presenting the research methodology adopted to conduct an exploratory study carried out in within the Hassan II university hospital center.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> hidden cost; dysfunctions; Socio-economic diagnosis; performance; hospital organizations</p> <p><strong>JEL classification : </strong>L3, P47, J32</p> <p><strong>Paper type: </strong>Empirical research</p> 2024-06-02T15:03:55+00:00 Copyright (c) 2024 Sanae LADRAOUI, Siham KINANI https://www.ijafame.org/index.php/ijafame/article/view/1569 Factors explaining the non-use of accrual accounting in Moroccan non-commercial public establishments: an exploratory study 2024-06-02T15:17:57+00:00 Zainab HEYAME zainab.heyame@gmail.com Said NAJEH s.najeh10@gmail.com <p>The New Public Management (NMP) redefines public management by adopting private-sector methods to enhance performance and transparency. A crucial component of the NMP concerns reforms in accounting systems, with a particular focus on accrual accounting. Despite its promising adoption, the effectiveness of accrual accounting in the public sector raises questions, particularly in Morocco, which introduced the practice via the Organic Law on the Finance Law (LOLF) in 2015. The study focuses on Non-Commercial Public Establishments (NCPE) in Morocco, examining the explanatory factors for the non-use of accrual accounting. Our research is based on two case studies and draws on multiple qualitative data collection methods. &nbsp;The results reveal that the non-profit nature of the establishments, the focus on core business and user training explain the non-use of this management tool despite its adoption. This finding refers to neo-institutional theory, and more specifically to the notion of decoupling.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>New Public Management, accrual accounting, NCPE, non-use, decoupling.</p> <p><strong>Classification JEL</strong>: H83, L3<strong>&nbsp; </strong></p> <p><strong>Paper type</strong>: Empirical Research</p> <p>&nbsp;</p> 2024-06-02T15:14:58+00:00 Copyright (c) 2024 Zainab HEYAME, Said NAJEH https://www.ijafame.org/index.php/ijafame/article/view/1596 The Financial Communication at the Heart of Institutional Investor Attraction: Challenges and Perspectives 2024-06-03T20:17:46+00:00 Imane JABRANE imanejabrane843@gmail.com Toufik MAJDI toufik.majdi@uhp.ac.ma <p>This article delves into the influence of the quality of financial communication on the investment decisions of institutional investors, thus placing this research within the realm of studies that consider financial communication as a fundamental element and an essential strategy aimed at engaging with stakeholders of companies. We chose to specifically focus on the investment decision-making of institutional investors due to their increasing importance in financial markets. This choice also stems from the close relationship between these investors and financial communication, where their mutual influence is significant. Institutional investors may exert pressure on companies they are considering investing in to improve the quality of their financial communication. In turn, this quality of communication can influence the investment decisions of institutional investors, often serving as their primary source of information when evaluating a company. To study this relationship, we examined the investment decision-making process of institutional investors through the lens of the quality of financial communication, taking into account various determinants. A prospective survey was conducted in the field, providing both qualitative and quantitative results that appear promising.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords: </strong>Quality, financial communication, institutional investors, decision-making, financial market.</p> <p><strong>JEL Classification: </strong>F65, O16</p> <p><strong>Paper type: </strong>Empirical research</p> 2024-06-03T20:13:46+00:00 Copyright (c) 2024 Imane JABRANE, Toufik MAJDI https://www.ijafame.org/index.php/ijafame/article/view/1601 Effect of the profile of the manager on the mode of financing of companies in Benin 2024-06-09T22:48:31+00:00 Jules KOUNOUWEWA aljubiko@yahoo.com <p>The aim of this paper is to analyze the influence of the manager's profile on the choice of financing method in Beninese companies. A survey was conducted with 16 managers using an interview guide, and with 288 company managers using a questionnaire. We then subjected the qualitative data collected to thematic content analysis using Nvivo 12 software. We also analyzed the quantitative data. Using software such as Smart-PLS and SPSS, we resorted to the confirmatory model measured by Jöreskog's Rhô coefficient, and internal validity and partial least squares structural equation methods. The results show that biographical profile positively and significantly affects financing mode. Furthermore, managerial profile has a positive and significant effect on financing mode. This indicates that the precise choice of financing method is determined by the manager's profile.</p> <p>&nbsp;</p> <p><strong>Key words:</strong> Profile, manager, financing method, choice, company.</p> <p><strong>JEL Classification: </strong>G300, L250, M120.</p> <p><strong>Paper type: </strong>Empirical research</p> 2024-06-09T22:46:44+00:00 Copyright (c) 2024 Jules KOUNOUWEWA https://www.ijafame.org/index.php/ijafame/article/view/1563 Financing urban development in the EMCCA 2024-06-09T22:59:24+00:00 Alain Mathieu DOKO EDJIANE okereferdinand@gmail.com <p>The internal and external financing of urbanisation enables governments to mobilise funds to finance urbanisation and urban infrastructure projects in the Economic and Monetary Community of Central Africa (EMCCA). The objective of this paper is to examine the effects of internal and external financing of the economy on the observed urbanisation rate from a sample of six (6) African countries. To achieve this, we specify and estimate a panel data model using Ordinary Least Squares (OLS) methods over the period 2000-2021. The robustness of the results is tested by adding additional variables. Our results show that internal and external financing of the economy, measured by Foreign Direct Investment (FDI), migrant remittances, official development assistance and investment, significantly increase the urbanisation rate in the EMCCA. We suggest that economies be opened up financially in order to improve urban planning in the EMCCA.</p> <p><strong>Keywords: </strong>EMCCA, Financing; OLS; Urbanisation.</p> <p><strong>Classification JEL</strong>: F65, O55,</p> <p><strong>Paper type</strong>: Empirical Research</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><em>* <strong>EMCCA</strong> is a recent creation that grew out of the defunct Customs and Economic Union of Central African States (CEUCAS). Set up in 1964, it has never really succeeded in achieving its main objective of promoting intra-regional trade. EMCCA comprises six member countries (Cameroon, Central African Republic, Chad, Congo, Equatorial Guinea and Gabon), all of which belong to the franc zone, and its main mission is to achieve real integration between the member states, building on the achievements of their long history of monetary cooperation. It is made up of two unions, each governed by a convention. On the one hand, the agreement creating the Central African Monetary Union (CAMU) is based on a set of rules for monetary cooperation between member countries. Its objective, through the Bank of Central African States (BCAS) which forms its foundation, and according to article 1 of its new statutes ratified in 1998, is to issue currency and guarantee its internal and external stability. Without prejudice to this objective, it also supports the general economic policies developed within the Union. On the other hand, the convention creating the Central African Economic Union (CAEU) has the role of encouraging the achievement of real economic integration through the gradual removal of customs barriers and quotas.</em></p> <p><em>&nbsp;</em></p> 2024-06-09T22:57:21+00:00 Copyright (c) 2024 Alain Mathieu DOKO EDJIANE https://www.ijafame.org/index.php/ijafame/article/view/1602 The admission of extra-statutory conventions in OHADA law 2024-06-09T23:05:23+00:00 Cheikh SENE senecheikh81@yahoo.fr <p>The revised uniform act governing the rights of commercial companies and economic interest groups did not create extra-statutory conventions. These existed well before its adoption. The OHADA legislator, wanting to prioritize the security of conventional relationships and the promotion of investments on African territory, proceeded to modify its uniform act of 1997 by adopting extra-statutory conventions. However, faced with the thorny question of the necessary respect for the principle of contractual freedom and the articulation between extra-statutory agreements, the provisions of the uniform act and the statutes, he finally ducked. Thus, he attempted to subtly embrace extra-statutory conventions through article 2-1 of his revised uniform act on commercial companies which came into force on January 30, 2014. Through his approach, he seems to want in an uncertain manner rectify an initial error or at least fill a legal void present in its old uniform act. It now establishes the supremacy of the legal provisions of the uniform act and the statutes over extra-statutory agreements and sets the legal requirements imposed on shareholders for the validity of their agreements. The review of&nbsp; theoretical and empirical literature made to article 2 of the uniform act on commercial companies, the OHADA legislator has not succeeded in removing the doubt on the determination of the law applicable to extra-statutory agreements, these still remain gorverned, to a large extent, by provisions relating to contract law. However, the reform is not without interest in the Senegalese business environment, it strengthens the already existing system for securing business and promoting investments.</p> <p>&nbsp;</p> <p><strong>Keywords : </strong>Conventions ; statutes ; associates ; freedom of contract ; shareholders</p> <p><strong>JEL Classification&nbsp;: </strong>K00, K2, K22</p> <p><strong>Paper type&nbsp;: </strong>Theoretical article</p> 2024-06-09T23:03:36+00:00 Copyright (c) 2024 Cheikh SENE https://www.ijafame.org/index.php/ijafame/article/view/1603 The Emergence of Public-Private Partnerships Policies: A Comparative Analysis of the Moroccan and French Models 2024-06-09T23:17:45+00:00 Zineb LOUKILI zineb.loukili24@gmail.com Azzouz EL HAMMA elhamma.azzouz@gmail.com <p>The State plays an important role in society to the point of having for a long time the monopoly of the management of public affairs. The diversity of its field of intervention and the complexity of the management of public services bring in overtime other actors, including the private sector. In this context, several countries have opted for the policy of public-private partnerships in order to boost economic development.</p> <p>Public-Private Partnerships have been tested in both developed and developing countries for one purpose, which is better management of the public service through collaboration between the public sector and the private sector, this type of partnership is also the result of recommendations made by international organizations as the OECD and the World Bank.</p> <p>The objective of our article is to study and understand PPPs as a development phenomenon through a comparative study between the two PPP models in Morocco and France. In addition, we highlight the importance of the legal and institutional framework for PPPs which can be adapted according to the national context of each country in order to promote the development of these types of partnership.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> <strong>&nbsp;</strong>Public Private Partnership, Private Sector, Public Sector, Comparative Study.</p> <p><strong>JEL Classification: </strong>P51, P41.</p> <p><strong>Paper type: </strong>Theoretical Research<strong>&nbsp; </strong></p> 2024-06-09T23:16:18+00:00 Copyright (c) 2024 Zineb LOUKILI, Azzouz EL HAMMA https://www.ijafame.org/index.php/ijafame/article/view/1604 The role of family solidarity in nascent entrepreneurship in Morocco: A conceptual model 2024-06-09T23:23:27+00:00 Abdellah DERKAOUI Abdellah.derkaoui@uit.ac.ma Imane ZEMZAMI imane.zemzami@uit.ac.ma <p>The nascent entrepreneurship is still a recent specific theme in the field of entrepreneurship that deserves to be studied. The process approach analyses entrepreneurship in a dynamic logic distinguishing between the pre-creation and post-creation phases of a new business. Also, in a holistic logic that integrates external variables to the entrepreneur himself, but which represent levers (or brakes) of the entrepreneur’s success. Since the early 2010s, research has progressively focused on the research gap that exists between the entrepreneurial intention stage and the entrepreneurial act, which leads to creating new venture.</p> <p>As for the family, it is not new to analyze the family's role in every stage of the entrepreneurial process. The studies in this field focus on the family environment, family support, and family culture, and a few studies have focused on family solidarity.</p> <p>The literature review on family solidarity leads us towards an integral approach combining the tangible aspects of family especially material and financial support, and intangible aspects like family cohesiveness, family coherence, and moral support.</p> <p>This article aims to study the relationship between family solidarity and nascent entrepreneurship, i.e., during the gestation phase of the entrepreneurial project. To this end, we have developed a well-constructed hypothesis revolving around family solidarity and its impact on entrepreneurship during the gestation stage. Based on a rich and recent literature review in this area</p> <p>This paper offers insights into the entrepreneurial success of nascent entrepreneurs in the context of Morocco. It integrates the theory of solidarity family of Bengtson to provide a comprehensive framework for furthering the understanding of the factors that affect nascent entrepreneurship.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>family solidarity, nascent entrepreneurship, family support</p> <p><strong>JEL Classification: </strong>L26</p> <p><strong>Paper type: </strong>Theoretical Research</p> 2024-06-09T23:21:35+00:00 Copyright (c) 2024 Abdellah DERKAOUI, Imane ZEMZAMI https://www.ijafame.org/index.php/ijafame/article/view/1555 Comparative study of accounting systems in the countries of the Arab Maghreb Union (AMU) 2024-06-13T08:46:20+00:00 Mehdi DIFADI mehdi.difadi@hec.ac.ma Allal Alain DIFADI allal.difadi@isga.ma <p>This article attempts to identify the main components of the accounting system of each country of the Arab Maghreb Union (AMU) in order to establish a comparison between the accounting systems of these countries. This will enable researchers, professionals and students in the Maghreb to gain a better understanding of the accounting regulations in force in neighbouring countries. Indeed, faced with the various political rivalries and economic difficulties affecting certain regions of the Maghreb, it seems that Maghrebians have lost hope in the construction of the ‘Greater Maghreb’ and are only concerned with their daily national lives.</p> <p>The intra-Maghreb comparison of accounting systems will enable us to determine whether there are any similarities or differences between these systems within the Maghreb, and to what extent they are inspired by the two major standard-setting models in the world, namely the continental European model and the Anglo-Saxon model. Having collected the texts and laws governing each accounting system in the AMU countries and analysed the content of the various components of these systems, our comparative study highlights two fundamental observations. On the one hand, in Tunisia and Algeria, accounting standard-setting is characterised by a hybrid accounting system comprising two components: an Anglo-Saxon component, reflected in the explicit adoption of a conceptual framework based on the IASB's accounting framework, and an explicit French-speaking component, reflected in the enactment of legislation establishing a chart of accounts, accounting rules and models to be followed in the preparation of financial statements. On the other hand, in Morocco and Mauritania, accounting standards are strongly inspired by the French continental model, but implicitly refer to the objectives and principles of international accounting standards.&nbsp;&nbsp;</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>accounting system, accounting standardization, accounting harmonization, conceptual gift, IASB,</p> <p>IAS/IFRS standards, Maghreb, Arab Maghreb Union, economic integration.</p> <p><strong>Classification JEL</strong>: M41</p> <p><strong>Paper type</strong>: Theoretical Research</p> 2024-06-09T23:32:05+00:00 Copyright (c) 2024 DIFADI Mehdi, DIFADI Allal Alain https://www.ijafame.org/index.php/ijafame/article/view/1605 Crossed perspectives of Social Protection and the fight against poverty in Africa 2024-06-09T23:39:26+00:00 Hoélété Yao SOGADJI sogadjie@gmail.com Boundjou SONHAYE boumson2@gmail.com <p>Inequalities born of human actions through the ages and spaces continue to impact citizens in both developed and underdeveloped countries. Alongside these inequalities, the search for ways and means to combat the social risks resulting from this inequality, the result of a poor distribution of wealth across spaces and between citizens has become a subject of scientific debate. Thus, through this work we have tried to contribute in our own way on the basis of the writings and data produced by community and institutional organizations to make an analysis of social protection and the fight against poverty. We have talked throughout this work about how social protection can be equated with the fight against poverty. It turned out that despite the many initiatives and programs designed here and there, the challenge of fighting poverty is far from being won. If a culture of education and internalization of the culture of production, consumption of local goods and services is not implemented, no poverty reduction results are possible. Social protection is struggling to take real shape because of the lack of resources for their implementation and cases of corruption or impunity that do not encourage good governance and a good distribution of wealth.</p> <p>&nbsp;</p> <p><strong>Keywords</strong><strong>: </strong>Social protection, corruption, poverty, inequality, social risks, universal health insurance</p> <p><strong>Classification JEL</strong>: I 13, I 14, I38</p> <p><strong>Paper type</strong>: Critical theory</p> <p>&nbsp;</p> <p>&nbsp;</p> 2024-06-09T23:37:22+00:00 Copyright (c) 2024 Hoélété Yao SOGADJI, Boundjou SONHAYE https://www.ijafame.org/index.php/ijafame/article/view/1608 The sustainable development of local products in Morocco: a driving force for economic and regional development 2024-06-16T10:24:41+00:00 Khaoula ZINE-DINE zd.khaoula@live.fr Sara ALOUANE sara.alouane@gmail.com Nouhaila NEFZI nouhaila.nefzi.95@gmail.com <p>Against a backdrop of economic globalization, there is a growing demand for local products on the market. These products satisfy consumers' quest for authenticity while guaranteeing healthy quality in a local setting. Morocco, with its remarkable diversity of terroirs, offers considerable potential for developing these local products. Rooted in local traditions, these products play a crucial role in the country's economic and regional development. Their sustainable development can stimulate the local economy and create jobs in rural areas, while preserving cultural heritage and strengthening regional identity. This article aims to clarify the concept of terroir products, explore their implications and highlight the importance of promoting them in economic and regional development. Based on a systematic review of the existing literature, including scientific articles and reports from agricultural agencies, the conclusions highlight the need to promote the enhancement of local products as an essential lever for boosting socio-economic and territorial development.</p> <p>&nbsp;</p> <p><strong>Mots clés</strong> : Economic Development ; Territorial Development ; Local Products ; Green Generation ; Terroir</p> <p><strong>JEL Classification</strong>&nbsp;: Q10</p> <p><strong>Type du papier</strong>&nbsp;: Recherche Théorique</p> 2024-06-16T10:22:58+00:00 Copyright (c) 2024 Khaoula ZINE-DINE, Sara ALOUANE, Nouhaila NEFZI https://www.ijafame.org/index.php/ijafame/article/view/1616 Analysis of the marketing innovation capacity of SMEs processing cereals, fruits and vegetables: conceptualization and measurement 2024-06-16T19:58:59+00:00 Safiatou KEBE safiatou.kebe@ucad.edu.sn Moshé Léopold TENDENG moshe.tendeng@ucad.edu.sn <p>Innovation is an essential condition for any company that wants to survive or be competitive (Temri, 2000). Thus, SME must anticipate the desires and expectations of customers despite the difficulties of access to financing (Diop, 2019) that they encounter knowing that innovation requires a lot of resources, knowledge, skills, tools and interrelationships (Cortes Robles, 2006; Morel et al. 2015). This paper is part of a resources approach and aims to identify the different factors which determine the capacity for marketing innovation among SME. The results obtained after using the qualitative and quantitative methodology as well as the Churchill paradigm, show that the capacity for marketing innovation has three dimensions: partnerships for innovation, means of innovating and the manager's desire to innovate. An analysis and discussion of these results makes it possible to understand that the innovation capacity of SME/TCFL does not only depend on the financial resources at their disposal.</p> <p>&nbsp;</p> <p><strong>Key words</strong> : innovation, marketing, marketing innovation capacity, SME managers,</p> <p>processing of cereals, fruits and vegetables</p> <p>C<strong>lassification JEL&nbsp;: </strong>M31</p> <p><strong>Paper Type&nbsp;: </strong>Empirical Research</p> 2024-06-16T19:56:43+00:00 Copyright (c) 2024 Safiatou KEBE, Moshé Léopold TENDENG https://www.ijafame.org/index.php/ijafame/article/view/1562 Managing collaborative supply chains: Theoretical study through the systemic approach 2024-06-16T20:28:42+00:00 Kenza IDRISSI idrissi.kenza@uit.ac.ma Fadila EL BICHRI f.elbichri@uiz.ac.ma <p>The management of inter-organizational relationships in a supply chain has become a genuine factor of competitive advantage in numerous sectors. For virtual enterprises adopting a systemic approach, the key is the pursuit of real integration between the customer and its suppliers, aiming to achieve the market-imposed objectives of reducing development lead times and enhancing logistical responsiveness to customer demand.</p> <p>using a literature review on supply chain management through collaborative practices will elucidate the social dimensions considered by actors on a strategic level, as well as the managerial complexities to which organizations are subjected.</p> 2024-06-16T20:17:29+00:00 Copyright (c) 2024 Kenza IDRISSI, Fadila EL BICHRI https://www.ijafame.org/index.php/ijafame/article/view/1617 The development of partnerships in higher education through the Knowledge Management approach: Towards a conceptual framework 2024-06-16T20:49:59+00:00 Mohammed KHAOUJA mkhaouja@gmail.com <p>This research study discusses the role of knowledge management (KM) in facilitating the composition and development of partnerships in higher education (ESup). The article identifies and discusses the behavioral constructs of KM, in other words, the fundamental elements that indicate the behavior of higher education institutions (HEIs) and which have an impact on the development of a partnership. Furthermore, this work explores the institutional and partnership factors that affect the development of partnerships and draws up a list of knowledge management activities deemed necessary to help higher education institutions exchange knowledge in a partnership framework. The proposed conceptual framework can serve as a diagnostic instrument, helping higher education leaders, managers, practitioners and researchers to be able to assess institutional capacities for collaborative projects. This study takes an integrative approach to a systematic literature review integrating literature from the field of knowledge management as well as the higher education sector and collaborative working between higher education institutions.</p> <p>The work presented in this article aims to encourage further academic discussions on how KM concepts can be used to help higher education institutions work together and overcome the challenges of sustainability in the digital age.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Public-private partnership, higher education, knowledge management, partnership development.</p> <p><strong>JEL Classification</strong>&nbsp;: I23</p> <p><strong>Paper Type</strong> : Theoretical Research</p> 2024-06-16T20:48:40+00:00 Copyright (c) 2024 Mohammed KHAOUJA https://www.ijafame.org/index.php/ijafame/article/view/1618 Entrepreneurship by necessity: A systematic literature review 2024-06-16T22:03:48+00:00 Hmad OUADDI a.ouaddi@uiz.ac.ma Lahcen AIT OUMAZIRH oumazirh@mail.com <p>Necessity entrepreneurship arises when individuals are compelled to engage in entrepreneurial activities due to a lack of more favorable employment opportunities, in contrast to opportunity entrepreneurship, which emerges from attractive business prospects. This distinction is based on fundamental motivations: opportunity entrepreneurship is often associated with innovation and economic growth, whereas necessity entrepreneurship is generally linked to economic constraints and high unemployment rates.</p> <p>In the current economic context, characterized by recurrent financial crises, fluctuations in unemployment rates, and increasing disparities, the study of necessity entrepreneurship is gaining importance. This form of entrepreneurship is particularly crucial in developing countries, where it often represents the only means for many individuals to meet their needs and those of their families.</p> <p>This article is based on a systematic review of academic articles and research on necessity entrepreneurship. It analyzes the specific characteristics of necessity entrepreneurs and the factors influencing their entrepreneurial journey, presenting an exploration of these entrepreneurs' profiles, their motivations, and the obstacles they face. Additionally, it evaluates the economic and social impact of their activities, providing perspectives for policymakers and support organizations to formulate recommendations aimed at creating a favorable environment and tailored support programs, thereby enhancing the economic potential of necessity entrepreneurship in developing economies.</p> <p>By situating necessity entrepreneurship within a broader theoretical framework, integrating theories of motivation and entrepreneurial behavior, the study enriches the understanding of the underlying dynamics. Theories such as Maslow's hierarchy of needs and Barney's resource-based view offer valuable insights into why individuals facing unmet fundamental needs or limited access to resources may be driven to undertake entrepreneurship out of necessity. The exploration of contextual and cultural differences in necessity entrepreneurship reveals significant variability in entrepreneurship rates between countries, influenced by economic conditions, social structures, and public policies.</p> <p>This systematic literature review provides a comprehensive analysis of necessity entrepreneurship and its socio-economic repercussions, making a substantial contribution to the academic literature in management sciences.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Necessity Entrepreneurship, Necessity Entrepreneur, Socio-economic Impact, Institutional Support, Literature Review</p> <p><strong>JEL Classification :</strong>M10, M12, M13, M50.</p> <p><strong>Paper type: </strong>Theoretical Research<strong>&nbsp; </strong></p> 2024-06-16T21:59:13+00:00 Copyright (c) 2024 Hmad OUADDI, Lahcen AIT OUMAZIRH https://www.ijafame.org/index.php/ijafame/article/view/1619 Structural equation modeling and student evaluation of teaching: Inputs of the PLS Approach 2024-06-16T23:48:57+00:00 Mohamed ECH-CHEBANY Med.echchebany@gmail.com Anas HATTABOU a.hattabou@gmail.com Said BRIBICH a.ouatat@usms.ma Adil OUATAT saidbribich2@gmail.com <p>Theorists such as Jöreskog (1973), Keesling (1972) and WILEY D.E. (1973) are respectively improved the structural equation models with latent variables in order to examine&nbsp;multiple causal relationships.&nbsp;The two most widely answered procedures in the literature on structural equations are the LISREL method and the PLS method. The PLS method, as Wold (1982) is recommended is based on the use of&nbsp;Partial Least Squares&nbsp;regression techniques&nbsp;for estimating models of structural equations. Indeed, structural equation models are the most suitable for modeling the Student Evaluation of Teaching (SET). The approach (SET) consists of evaluating the quality of the teaching system, based in part on the judgments of students concerning aspects related to the course, and considered to be of primary interest for the educational management of the university. We will concern ourselves in this article to demonstrate how the PLS method would be a relevant method for evaluating the quality of teaching based on student judgments. The PLS approach is suitable for exploratory approaches that do not require a well-founded theory and allow the estimation of partial models, and this is much more consistent with the objective of teaching evaluations by students who are interested in describing the opinions of students.&nbsp;</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords: </strong>Structural equation modelling, Partial least squares, Student Evaluation of Teaching, Lisrel</p> <p><strong>JEL Classification&nbsp;: </strong>H11, H19</p> <p><strong>Type du papier&nbsp;: </strong>Theoretical Research</p> 2024-06-16T23:46:42+00:00 Copyright (c) 2024 Mohamed ECH-CHEBANY, Anas HATTABOU, Said BRIBICH, Adil OUATAT https://www.ijafame.org/index.php/ijafame/article/view/1517 Renewable and non-renewable energy consumption and CO2 emissions: A STRIRPAT model approach in Morocco 2024-06-17T00:30:16+00:00 Elmehdi FAROUKI farouki.mehdi@gmail.com Safae AISSAOUI saf.aissaoui@gmail.com <p>This article aims to assess the impact of renewable energy consumption on CO2 emissions in Morocco for the period 1980-2021, both in the short and long term. It also aims to verify the validity of the Environmental Kuznets Curve (EKC). To achieve this, we rely on the Stochastic Impacts by Regression on Population, Affluence and Technology (STIRPAT) model and employ the linear autoregressive distributed lag (ARDL) approach. The results obtained indicate, on the one hand, the presence of a negative but non-significant correlation between CO2 emissions and renewable energy consumption, and on the other hand, the non-validation of the environmental Kuznets hypothesis. This result can be explained by the country's energy structure, which is characterized by a heavy reliance on fossil fuels, almost entirely imported, leading to negative repercussions on both economic growth and the environment. In terms of public policy, it is necessary for Morocco to accelerate its energy transition in order to reduce environmental pollution.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Renewable energies, CO2 emissions, EKC, ARDL, STIRPAT model, Morocco</p> <p><strong>Classification JEL</strong>&nbsp;: Q56.</p> <p><strong>Paper type&nbsp;:</strong> Empirical Research</p> 2024-06-17T00:24:43+00:00 Copyright (c) 2024 Elmehdi FAROUKI, Safae AISSAOUI https://www.ijafame.org/index.php/ijafame/article/view/1620 Motivational factors for knowledge sharing among employees in the automotive sector: best practices for fostering a collaborative dynamic 2024-06-17T01:06:54+00:00 Hafsa BICHANI hafsa.bichani@gmail.com Zineb DEBBAGH zineb.debbagh@uit.ac.ma <p>The field of knowledge management covers, on the one hand, technological interventions aimed at supporting knowledge transfer and, on the other, consideration of social approaches that bring individuals together to share experience and expertise.</p> <p>This article presents the results of a qualitative study of managers' perceptions of the role of knowledge sharing in business performance in automotive multinationals. Data were collected in a survey of 26 companies of varying size and from the same industry. The data were analyzed using content analysis. The results indicate that knowledge sharing positively influences business performance, and that knowledge sharing is seen by automotive companies as a lifeline to adapt to the aspirations of the new economy.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Business performance, markets, knowledge sharing, automotive sector.</p> <p><strong>JEL Classification : </strong>D80, M50.</p> <p><strong>Type of article: </strong>Theoretical and empirical research</p> 2024-06-17T01:03:56+00:00 Copyright (c) 2024 Hafsa BICHANI, Zineb DEBBAGH