International Journal of Accounting, Finance, Auditing, Management and Economics
https://www.ijafame.org/index.php/ijafame
<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>en-USInternational Journal of Accounting, Finance, Auditing, Management and Economics2658-8455<div align="justify"> <p> </p> </div>CSR in Moroccan family businesses: perspectives and representations of external experts
https://www.ijafame.org/index.php/ijafame/article/view/1928
<p>The article examines corporate social responsibility (CSR) in Moroccan family businesses, highlighting the motivations and challenges specific to this context. Although CSR is a widely explored topic internationally, in all organizational forms, family dynamics in Morocco and their impacts on responsible business behavior are still little studied. Using a qualitative methodology based on the analysis of CSR experts' representations of family businesses, the study reveals that these businesses are at an early stage of CSR adoption, influenced by stakeholder expectations, political relations, and the training and education of family members. The results of this study show the importance of specific support for these companies, in order to promote a deeper understanding and more effective adoption of CSR principles.</p> <p> </p> <p><strong>Keywords: </strong>CSR; Family businesses; Morocco; Expert representations</p> <p><strong>JEL Classification : </strong>M14; L21</p> <p><strong>Paper Type : </strong>Empirical Research</p>Morad NADI
Copyright (c) 2025 Morad NADI
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2025-02-022025-02-026212310.5281/zenodo.14788135Environmental practices and business performance: Bibliometric analysis
https://www.ijafame.org/index.php/ijafame/article/view/1937
<p><strong>Abstract :</strong></p> <p>Research on the field of study related to the environmental issue, and its repercussions on the profitability of companies has multiplied in recent years, in front of the magnitude of environmental issues, affecting biodiversity and the social well-being of populations. This study undertakes, a bibliometric analysis of the literature relating to environmental practices and business performance, whose publications took place between 2010 and 2023. On a sample of 1728 publications, divided between 1661 articles and 67 conference documents, Vosviewer and Biblioshiny software were used to perform this analysis from the Scopus database. The resulting data generally relate to the analysis of the co-occurrences of keywords, the analysis of co-authors, the geographical distribution of publications, and the ranking of influential journals and institutions in this field of study which enjoys an increasingly growing interest, on the international scene, given the number of publications which is constantly increasing, and the diversity of institutions from different countries which treat it. In this regard, we were able to reveal the collaboration networks joining the countries and institutions pioneers in our field of study as well as the main authors and influential institutions on the theme studied. Such studies open the debate on future orientations and the elements to be rethought in research, on environmental practices and business performance given the various ecological challenges, and socio-economic issues surrounding humanity.</p> <p> </p> <p><strong>Keywords </strong>: Environmental practices, business performance, bibliometric analysis, publications, literature.</p> <p><strong>JEL Classification : </strong>Q56</p> <p><strong>Paper type : </strong>Theoretical article</p>Aziz EL YADARIAbdelhakim ELJADDAOUI
Copyright (c) 2025 Aziz EL YADARI, Abdelhakim ELJADDAOUI
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2025-02-022025-02-0262244010.5281/zenodo.14775764Family structures and governance of family SMEs in Benin
https://www.ijafame.org/index.php/ijafame/article/view/1938
<p>Many studies have focused on corporate governance within large companies (Omri, 2003; Goncalves, 2013; Parada et al., 2020), but few studies have been carried out on the determinants of existing governance systems or which should be implemented within family SMEs (Panou, 2021; Salaouatchi et al., 2019). This research attempts to analyze the link between family structure and the governance of family SMEs in Benin. To achieve this objective, we adopted a quantitative methodological approach. The data collected comes from 162 family SMEs located in the cities of Cotonou and Abomey-Calavi. The reliability and validity tests and structural equations were carried out with SPSS 26 and Amos 23 software to better achieve our objective. The results obtained indicate that the nuclear-type family structure positively influences the governance of family SMEs. Conversely, the community-type family negatively influences the governance of family SMEs. The originality of this research is the taking into account of the mechanisms governing the family to better understand how the family SME organizes its governance, which adds to the literature. It helps managers of family SMEs better understand the effects of family structures on their behavior and understand their importance in survival in the face of different difficulties. As limitations, on the one hand, factors such as family protocols, family harmony were not taken into account in our model. On the other hand, this research highlights direct links between the independent variables and the dependent one, while there may be intermediate variables or moderating variables capable of improving the quality of the model. Future research will take into account cultural and religious factors to see to what extent these factors could influence the link between family structure and the governance of family SMEs. Research avenues on transmission in family SMEs by taking into account the gender of the successor, their profile, the age of the SME and the profile of its manager would also be fruitful in the Beninese case.</p> <p> </p> <p><strong>Keywords: </strong>Family SMEs, Governance, family structure</p> <p><strong>JEL Classification : </strong>M12</p> <p><strong>Paper type: </strong>Empirical research</p>Waliou EDISSAKarima SYLLA DOUCOURE
Copyright (c) 2025 Waliou EDISSA, Karima SYLLA DOUCOURE
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2025-02-022025-02-0262416010.5281/zenodo.14788143Financial Innovation in the Digital Age : A Bibliometric Study of Research Trends
https://www.ijafame.org/index.php/ijafame/article/view/1939
<p>Financial innovation, which encompasses the introduction of new products, services and processes in the financial sector, plays an essential role in the contemporary economy. This article explores the scientific literature on this subject through a bibliometric analysis, aiming to identify <strong>research</strong> trends, key players and emerging themes. The central issue concerns the increase in publications on financial innovation and the role of international collaborations. Two hypotheses guide the study: the first suggests a significant growth in publications over the last decade, and the second postulates that international collaborations are crucial to the development of knowledge. The methodology is based on bibliometric analysis via the Scopus database, using VOSviewer software to visualize relationships between publications and authors. The study is divided into several stages, including a literature review and a presentation of the results. The results reveal a strong increase in publications on financial innovation, confirming the first hypothesis. In addition, analysis of international collaborations highlights dynamic research networks, illustrating the crucial role of these collaborations in the dissemination of knowledge. In addition, analysis of international collaborations highlights dynamic research networks, illustrating the crucial role of these collaborations in disseminating knowledge. These results indicate not only the growing interest in the subject, but also the importance of a collaborative approach to enriching financial innovation research. This research contributes to a better understanding of the dynamics of financial innovation, and underlines the importance of continuing investigations in this constantly evolving field.</p> <p> </p> <p><strong>Key words: </strong>Financial innovation, Bibliometric analysis, Scopus, VOSviewer software.</p> <p><strong>Classification JEL</strong> : M41</p> <p><strong>Paper type</strong> : Theoretical Research</p>Olaya METWALLIAyoub MASSIKIBrahim DINARZakaria BENJOUIDOmar KHARBOUCH
Copyright (c) 2025 Olaya METWALLI, Ayoub MASSIKI, Brahim DINAR, Zakaria BENJOUID, Omar KHARBOUCH
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2025-02-022025-02-0262618310.5281/zenodo.14788145The contribution of Social Capital to Innovation Capability: An Empirical Study of the mediating role of Knowledge Sharing and Employee Engagement
https://www.ijafame.org/index.php/ijafame/article/view/1940
<p>This study attempts to assess the contribution of social capital to innovation capacity, by exploring the mediating roles of knowledge sharing and employee engagement in companies in the Haliopôle cluster of Agadir; a strategic context of the city of Agadir, centered on fishing and the seafood processing industry. This study was conducted through structural equation modeling to examine the relationships between social capital, knowledge sharing, employee engagement and innovation capacity, based on a sample of 55 firms in the Haliopôle d’Agadir cluster, thus providing a diverse and representative data set.</p> <p>The results provide a detailed and nuanced analysis of the links between these variables. The study did not validate the hypothesis that social capital contributes directly to innovation capacity, but showed that it facilitates knowledge sharing and strengthens employee engagement. No significant relationship was found between employee engagement and innovation capacity, suggesting that other factors may be more influential. In contrast, a positive and significant relationship was observed between knowledge sharing and innovation capacity.</p> <p> </p> <p><strong>Keywords: </strong>Social capital; Knowledge sharing; Commitment; Innovation capacity; Cluster</p> <p><strong>JEL Classification: </strong>O39</p> <p><strong>Paper type:</strong> Empirical Research</p>Aouatif OUAHBITaoufiq YAHYAOUI
Copyright (c) 2025 Aouatif OUAHBI, Taoufiq YAHYAOUI
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2025-02-022025-02-02628410710.5281/zenodo.14788157Examining the Role of Technology in Recruitment Processes: A Bibliometric Review and Research Agenda
https://www.ijafame.org/index.php/ijafame/article/view/1941
<p>Online recruitment has become essential for HR professionals, offering candidate assessment, faster integration, and access to qualified candidates through artificial intelligence. This research aims to analyze the scientific production surrounding recruitment through artificial intelligence by conducting a bibliometric analysis based on the PRISMA method. The VosViewer visualization software was chosen for its effectiveness. This study focused on all research conducted between 2019 and 2023. A total of 127 publications were analyzed in May 2024, as documented in the Scopus database, after applying inclusion and exclusion criteria. The results highlight the topics addressed, the most prolific authors, countries, and institutions involved. This research underscores a lack of research in the field of AI-driven recruitment over the past five years.</p> <p> </p> <p><strong>Keywords</strong> : Recruitment - Social networks - E-recruitment - HRM - Artificial intelligence - Bibliometric analysis.</p> <p><strong>JEL Classification :</strong> O10, O15, O33.</p> <p><strong>Paper type:</strong> Theoretical Research.</p>Asmaa MAZLOUGUIFatima Zahra ALAMI
Copyright (c) 2025 Asmaa MAZLOUGUI, Fatima Zahra ALAMI
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2025-02-022025-02-026210812410.5281/zenodo.14788228Internal factors in impulse buying online: A conceptual model
https://www.ijafame.org/index.php/ijafame/article/view/1910
<p>The rapid evolution of digital technologies has profoundly altered consumption habits, establishing e-commerce as a cornerstone of global trade. This transformation has heightened specific behaviors, such as online impulsive buying, a trend further amplified by the COVID-19 pandemic. The objective of this research is to explain the internal factors influencing online impulsive buying and to propose a conceptual model integrating these variables. Specifically, this study examines the impact of personality traits, perceived usefulness, perceived enjoyment, and perceived risk on consumers' impulsive purchasing decisions. Additionally, the research introduces gender as a moderating variable to analyze how the relationships between these factors and impulsive buying vary across genders.Drawing on theoretical frameworks such as the S-O-R (Stimulus-Organism-Response) model and the TAM (Technology Acceptance Model), this study provides an enriched perspective on the psychological and cognitive triggers of online impulsive buying.</p> <p>The research methodology relies on an in-depth documentary analysis of recent publications related to online impulsive buying behavior. Based on this literature review, relevant variables were identified, and hypotheses were formulated for testing within the conceptual model. The expected results aim to contribute to the literature on consumer behavior by offering valuable insights for researchers and digital marketing practitioners. The findings can be leveraged to design tailored strategies, thereby enhancing the understanding of the underlying mechanisms driving this behavior in a digitalized environment.</p> <p><strong> </strong></p> <p><strong>Keywords:</strong> Impulse buying, personality trait perceived usefulness, perceived enjoyment, perceived risk, gender.</p> <p><strong>Classification JEL: </strong>M31</p> <p><strong>Paper Type : </strong>Theoretical Research</p>Salma MEGZARIDounia DAHAB
Copyright (c) 2025 Salma MEGZARI, Dounia DAHAB
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2025-02-022025-02-026212514810.5281/zenodo.14788230Evaluation of the impact of GSCM on the overall performance of Moroccan companies through Structural Equation Modeling
https://www.ijafame.org/index.php/ijafame/article/view/1885
<p>This study aims to explore the impact of Green Supply Chain Management (GSCM) practices on the overall performance of Moroccan industrial companies. Specifically, it seeks to understand how both internal and external environmental practices influence organizational competitiveness and overall performance. The research investigates whether integrating sustainable practices within company operations and across supply chain relationships enhances organizational outcomes.</p> <p>The study employs Structural Equation Modeling (SEM) to test the proposed hypotheses. Data collection was conducted through survey questionnaires distributed to Moroccan industrial companies, utilizing a 5-point Likert scale to measure the observed variables. The sample responses were analyzed to determine the relationships between various GSCM practices (both internal and external) and the overall performance of the companies.</p> <p>Three main findings emerge from this research. First, internal environmental management practices, such as waste reduction, eco-design, and energy efficiency, significantly improve overall company performance. Second, external environmental practices, particularly those concerning supplier and customer relationships (e.g., green purchasing and cooperation with customers), do not show a statistically significant impact on performance in the Moroccan context. Third, the integration of internal GSCM practices is identified as a crucial factor in driving sustainable competitiveness within Moroccan industrial firms, highlighting the importance of internal operations in fostering long-term business success.</p> <p>This research is one of the first empirical studies to evaluate the role of GSCM practices within Moroccan industrial companies. It contributes to the growing body of knowledge by emphasizing the strategic importance of internal environmental practices and offering valuable insights for companies looking to improve their external GSCM strategies. The findings are relevant for both academics and practitioners aiming to refine sustainability practices within supply chains and enhance organizational performance in emerging markets.</p> <p> </p> <p><strong>Keywords</strong><strong> : </strong>Green Supply Chain Management, Organizational performance, Environmental practices, Structural Equation Modeling, Moroccan industrial companies.</p> <p><strong>Classification JEL</strong> :M11, M14 ,C52 </p> <p><strong>Paper type</strong> : Empirical Research</p>Abdelali OUFKIRITarek ZARIMariam OUFKIRI
Copyright (c) 2025 Abdelali OUFKIRI, Tarek ZARI, Mariam OUFKIRI
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2025-02-022025-02-026214917210.5281/zenodo.14788234HR piloting in Moroccan universities: an exploratory study within the university Chouaib Doukkali
https://www.ijafame.org/index.php/ijafame/article/view/1911
<p>The aim of this paper is to investigate the need to introduce a piloting system for the human resources (HR) function within Moroccan universities, in particular to improve decision-making and the implementation of overall strategy.</p> <p>A qualitative exploratory approach was used to examine this issue, using the Université Chouaib Doukkali (UCD) as a case study. The research is based on semi-structured interviews with 10 managers and administrative staff at UCD, to explore current HR practices and understand the perceptions of key players regarding the implementation of an HR management system. Analysis of the data enabled the formulation of theoretical propositions underlining the importance of such a system for improving HR practices and strategic decision-making within Moroccan universities. The results of the study highlight the need for an effective HR piloting system to optimize human resources management practices and decision-making in the university context.</p> <p> </p> <p><strong>Keywords</strong>: HR piloting system, human resources management, HR practices, decision-making process, Moroccan university.</p> <p><strong>JEL Classification :</strong> J24</p> <p><strong>Paper type :</strong> Empirical research</p>Ghizlaine ATIBIDounia RABHI
Copyright (c) 2025 Ghizlaine ATIBI, Dounia RABHI
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2025-02-022025-02-026217319310.5281/zenodo.14775732Strengthening Entrepreneurial Support for Small Businesses and Self-Employed Entrepreneurs to Integrate the Informal Economy in Morocco
https://www.ijafame.org/index.php/ijafame/article/view/1853
<p>This article examines the key role of entrepreneurial support in integrating Very Small Enterprises (VSEs) and self-employed entrepreneurs into the formal economy in Morocco. This approach aims to reduce the size of the informal sector, which represents a significant portion of the Moroccan economy and constitutes a major obstacle to sustainable socio-economic development. Entrepreneurial support is considered a strategic lever to encourage the formalization of economic activities, improve competitiveness, and stimulate inclusive growth. Through an in-depth literature review, this article analyzes the concepts related to VSEs, self-employed entrepreneurs, and various forms of entrepreneurial support, drawing on empirical studies and institutional data.</p> <p>The findings highlight the essential contribution of VSEs and self-employed entrepreneurs, not only in terms of job creation and reducing unemployment but also in fostering the transition of informal activities to a formal economy. However, these actors face structural weaknesses, such as a lack of financial resources, specific skills, and adequate post-creation support, which limits their potential. While organizations such as ANAPEC and CRI have made significant efforts to support these actors, gaps remain, especially during critical phases of the entrepreneurial process, such as startup and development.</p> <p>The article is structured around several key areas, including an in-depth analysis of the definition of VSEs and self-employed entrepreneurs, both in Morocco and internationally, as well as a reflection on their role in the economy. It also examines the challenges related to the informal economy, existing public policies, and structural shortcomings. Finally, it presents the strategy proposed by the CESE to strengthen entrepreneurial support and promote the transition to a formal economy, emphasizing the importance of increased collaboration between public and private stakeholders.</p>Soukaina SEDJARIHatim EL KEBDANIJouhaina BENYOUSBadreddine EL MOUTAQI
Copyright (c) 2025 Soukaina SEDJARI, Hatim EL KEBDANI, Jouhaina BENYOUS, Badreddine EL MOUTAQI
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2025-02-022025-02-026219421610.5281/zenodo.14788100Evaluation of the internal control system for credit operations at Banque Nationale du Développement Agricole (BNDA)
https://www.ijafame.org/index.php/ijafame/article/view/1942
<p>Since the early 90s, banking strategies have evolved considerably, incorporating a new vision of more global risk management rather than individual risk management. It is in this context that the banking supervisory authorities in several countries around the world have made it compulsory for all establishments to have an internal control system, the main objective of which is to evaluate the internal control system for BNDA's credit operations. To better elucidate this research, we opted for an analytical and descriptive approach. This approach enabled us to find as much information as possible in the field and to make the necessary interpretations. Our field research enabled us to carry out exploratory work with resource persons, those who are directly or indirectly interested in the evaluation of the internal control system, particularly with regard to the BNDA's credit operations. Fruitful exchanges with these players and partners also enabled us to define our research problem more precisely, to develop and validate our survey questionnaire and then to make recommendations. Our field research, which was carried out in two phases, required upstream exploratory work with resource persons, those who are directly or indirectly interested in the evaluation of the internal control system, in particular on BNDA's credit operations. Fruitful exchanges with these players and partners enabled us to define our research problem more precisely, and to develop and validate our survey questionnaire. Despite the various internal control limitations facing BNDA, this system will provide reasonable, although not absolute, assurance that the entity will achieve its objectives. We hope that the various solutions to the obstacles facing the credit institution will enable it to further improve its internal control system in order to control credit risks.</p> <p> </p> <p><strong>Keywords : </strong>Internal control, risk, operations, credit and banking.</p> <p><strong>Classification JEL</strong> : M42</p> <p><strong>Paper type</strong> : Empirical Research</p>Kalifa DAOMouctar TRAORE
Copyright (c) 2025 Kalifa DAO, Mouctar TRAORE
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2025-02-022025-02-026221723710.5281/zenodo.14788113Exploring the concept of loyalty in the insurance industry: a literature review of behavioral, attitudinal, and composite approaches
https://www.ijafame.org/index.php/ijafame/article/view/1943
<p>Since Copeland's seminal work in the 1920s, three main approaches have emerged: behavioral, attitudinal and composite. The concept of behavioral loyalty focuses on the customer's propensity to buy and repurchase a brand, which is intrinsically linked to purchase frequency. However, nuances are emerging, with some researchers integrating the customer's positive attitude as the foundation of loyalty, explained by the customer's trust and attachment. Finally, the two-dimensional conceptualization of loyalty has given rise to a composite approach, which defines a loyal customer as one who makes regular purchases while having a clear preference. Although these approaches have been studied in other sectors, they remain insufficiently analyzed in the context of the insurance industry. To this end, the aim of this article is to explore the different approaches to customer loyalty in this particular context of the insurance sector. On this basis, and drawing on Oliver's continuum, we propose a theoretical model that integrates attitudinal and behavioral dimensions to offer a comprehensive view of policyholder loyalty. This model shows that loyalty in insurance is a multidimensional process, where attitudes and behaviors interact to reinforce retention and commitment. The results of this analysis aim to enrich the existing literature and enlighten players in the insurance sector, improving their academic understanding of customer loyalty in this context.</p> <p><em> </em></p> <p><strong>Keywords: </strong>Customer loyalty, Loyalty approaches, Oliver Continuum, Insurance sector</p> <p><strong>JEL Classification: </strong><em>M31, L14, G22</em></p> <p><strong>Paper type: </strong>Theoretical Research</p>Fayssal MERRAOUI
Copyright (c) 2025 Fayssal MERRAOUI
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2025-02-022025-02-026223825410.5281/zenodo.14775728Financial Information and Investment Efficiency of Companies
https://www.ijafame.org/index.php/ijafame/article/view/1878
<p>The importance of financial information has been the subject of much debate, given its important role in the economy and its influence on corporate performance. This article is based on a systematic review, combining an in-depth analysis of existing theories and empirical studies to explore the impact of the quality of this information on the effectiveness of companies' investment decisions. The aim is to examine how high-quality financial information influences investment choices. The findings underline that transparency, reliability and accounting conservatism play a key role in reducing investment inefficiencies, both under- and over-investment. It is therefore essential to improve the quality of financial information in order to optimise company performance and maximise the creation of shareholder value. The study highlights theoretical frameworks such as the efficient market hypothesis, behavioural finance and asymmetric information, highlighting points of convergence, in particular the importance of transparency, and divergences, such as the varying effects of conservatism in different market contexts. The main theoretical gap identified lies in the nuanced understanding of the impact of the quality of financial information in emerging markets compared with developed markets. In addition, current research remains limited in exploring the interactions between advanced technologies and reporting standards, requiring further research.</p> <p> </p> <p><strong>Keyword:</strong> Financial information, Reliability, Investment efficiency, Financial market efficiency.</p> <p><strong>JEL Classification:</strong> G1, G14</p> <p><strong>Paper type:</strong> Theoretical Research</p> <p><strong> </strong></p>Youness LAGZOULIYouness EL YAALAOUILatifa LANKAOUI
Copyright (c) 2025 Youness LAGZOULI, Youness EL YAALAOUI, Latifa LANKAOUI
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2025-02-022025-02-026225527310.5281/zenodo.14788240Viral Storytelling: How Influencers are Redefining Marketing in the Digital Era: Proposal for a Conceptual Model
https://www.ijafame.org/index.php/ijafame/article/view/1944
<p>Influencers are increasingly becoming sources of information and innovation for their communities. This article explores brand strategies, with a particular focus on the central role of viral storytelling in digital marketing. It examines how influencers are redefining promotional strategies in the digital age. Our contribution highlights how authentic and engaging narratives shared by influencers on social media captivate audiences and strengthen consumer loyalty. It also emphasizes the mechanisms through which narrative content facilitates the viral spread of brand messages while incorporating emotional and personal elements that set these campaigns apart from traditional advertising approaches. After exploring the conceptual literature, we propose a research model examining the impact of engaging narratives used by influencers on the behavior of their followers.</p> <p> </p> <p><strong>Keywords: </strong>Storytelling, Influencer, Brand, Brand content, Personal Branding, Followers' behavior</p> <p><strong>Classification JEL</strong> : M31</p> <p><strong>Paper type</strong>: Theoretical Research</p> <p> </p>Meriem AZZOUZI
Copyright (c) 2025 Meriem AZZOUZI
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2025-02-022025-02-026227429010.5281/zenodo.14788246Impact of social networks on consumers' intention to buy clothes
https://www.ijafame.org/index.php/ijafame/article/view/1945
<p>The aim of this work is to analyze the impact of social networks on the online purchase intention of Moroccan consumers, who represent a major challenge for the development of e-commerce and marketing strategies.</p> <p>To achieve this objective, a quantitative methodology was used to gather objective and measurable data on social network usage patterns, engagement, purchase motivations and purchase intent of Moroccan apparel consumers. The quantitative approach made it possible to obtain statistically reliable results and quantify the impact of social networks on purchase intention. To achieve this objective, a quantitative survey was conducted using an online questionnaire that enabled us to collect measurable data that could be analyzed statistically. The results obtained provide valuable information on the relationship between social network use and consumer clothing purchase intention. This quantitative study was conducted with a sample of 200 people to outline the research questions raised.</p> <p> </p> <p><strong>Keywords</strong><strong> : </strong>Digital marketing, purchase intent, social networks.</p> <p><strong>Classification JEL</strong> : M30, M37, L86</p> <p><strong>Paper type</strong> : Empirical Research</p> <p> </p>Bouchra MORTADA
Copyright (c) 2025 Bouchra MORTADA
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2025-02-022025-02-026229130810.5281/zenodo.14788250Internal audit applied to cost management in private companies in Mali
https://www.ijafame.org/index.php/ijafame/article/view/1946
<p>This article explores internal audit practices applied to cost management within private companies in Mali. To address this issue, a mixed approach combining quantitative and qualitative methods was adopted. The sample studied, made up of 99 private Malian companies, was selected using a non-probabilistic method. The quantitative data was analyzed using linear regression, after checking the reliability and validity of the measuring instruments used. The results of the cost management analysis and the qualitative study highlight the central role of the internal audit function in optimizing cost management (40 out of 99 respondents). The study also confirmed all the hypotheses formulated on the basis of the literature review. In addition, the qualitative data was subjected to an in-depth content analysis. It emerged that 94.7% of the private companies surveyed manage to control their costs through the application of internal audit.</p> <p> </p> <p><strong>Keywords</strong>: Internal audit, Cost management, Private company, Effectiveness, Efficiency.</p> <p><strong>JEL Classification: </strong>M42</p> <p><strong>Type of paper: </strong>Empirical research</p>Kanidiala KEITAOumar BAH
Copyright (c) 2025 Kanidiala KEITA, Oumar BAH
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2025-02-032025-02-036230932610.5281/zenodo.14796946The Impact of Digital Transformation on the Performance of Moroccan Companies: An Empirical Analysis
https://www.ijafame.org/index.php/ijafame/article/view/1872
<p>This study examines the impact of digital transformation on the economic and financial performance of Moroccan companies. It analyzes how digitalization initiatives, such as process digitization, information system integration, and e-commerce, influence key performance indicators, including productivity, profitability, and financial structure.</p> <p>Data were collected through a structured questionnaire administered to Moroccan companies, and the results were analyzed using appropriate econometric models. The analyses show that high levels of digitalization are associated with a significant improvement in productivity and profitability, although these effects vary depending on the company's size and sector.</p> <p>This research fills a gap in the literature on the Moroccan context and provides empirical and theoretical contributions. It offers recommendations for public and private decision-makers, highlighting the importance of strategic investments in digital technologies to enhance business competitiveness.</p> <p> </p> <p><strong>Keywords:</strong> Digital transformation, economic performance, Moroccan companies, digitalization, productivity, profitability, financial structure.</p> <p><strong>JEL Classification :</strong> L21</p> <p><strong>Paper Type : </strong>Empirical Research</p>Mohamed Karim BENNACERMohamed LAHMOUCHI
Copyright (c) 2025 Mohamed Karim BENNACER, Mohamed LAHMOUCHI
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2025-02-142025-02-146232734510.5281/zenodo.14868149Analysis of the use of formal healthcare and its associated factors in Morocco: the case of women with breast cancer
https://www.ijafame.org/index.php/ijafame/article/view/1916
<p>Health economics is devoted to the in-depth study of the behavior of agents involved in the health sector. It examines various issues, including the determinants of demand for healthcare and the use of formal healthcare.</p> <p>Indeed, the no-use of healthcare services for breast cancer is a significant public health issue. Cancer does, in fact, rank among the top causes of death for women globally.</p> <p>The factors influencing women's use of breast cancer screening are examined in this study. It is a quantitative descriptive study at the first level. A questionnaire with 60 participants was used to gather data. Software called Jamovi was used to process and analyze the data.</p> <p>The results of the study show that there is a significant association between women's willingness to undergo an examination and the following factors: age and the presence of a history of breast cancer (P-value = 0.02). In addition, the association was highly significant between the dependent variable and level of education (p<0.001). Other variables, such as the woman's knowledge level and occupation, were significantly associated with the study phenomenon. The P-values recorded for these relationships are 0.03 and 0.04, respectively.</p> <p>Non-use of traditional care remains a health problem that requires further exploration to understand this phenomenon.</p> <p> </p> <p><strong>Keywords</strong>: Breast cancer; Determinants, non-use of care, Formal healthcare, Health economics</p> <p><strong>JEL</strong>: C51, J12, I11, I13, I19</p> <p><strong>Paper type</strong>: Empirical Research</p>Idriss HOUMAMEl Hassan IDBELLAHCENHasna BARKOUKFatima-ezzahra CHRAHAINE
Copyright (c) 2025 Idriss HOUMAM, El Hassan IDBELLAHCEN, Hasna BARKOUK, Fatima-ezzahra CHRAHAINE
https://creativecommons.org/licenses/by-nc-nd/4.0
2025-02-142025-02-146234635910.5281/zenodo.14868183