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

Determinants of the Implementation of Corporate Social Responsibility in Forestry in the Congo Basin

2024-09-01T23:38:46+00:00

The aim of this article is to capture the effect of certain socio-cultural and demographic variables on the commitment to social responsibility by forestry companies in the Congo Basin. We have developed a multi-level research model that simultaneously integrates motivational factors (institutional, organisational and individual) in order to provide a comprehensive explanation of the motivations for commitment in a specific area that is of vital and inestimable importance to humanity in that the functions of forests concern economic, environmental, ecological and societal aspects. We collected data from 79 private forestry companies by means of a questionnaire survey, and in view of the plethora of CSR indicators, we opted to reduce the number of dimensions. To this end, we used principal component analysis. To reconcile our socio-cultural variables and CSR, we opted for structural equations using SmartPLS software. We conclude that all the variables, in particular: following the practices of the parent company, barriers to international trade, fear of regulation and the characteristics of the manager, have a positive effect on the implementation of CSR, with the exception of the type of activity, which has a negative effect. To mitigate the risk of conflict between stakeholders, these variables should be taken into account in the strategic CSR policy of companies in the forestry sector.

Key words: Determinants, Corporate Social Responsibility, Forestry sector, Congo Basin.

JEL Classification: M15

Type of article: Empirical Research

Determinants of Social Health Inequalities in Ivory Coast

2024-09-01T23:38:47+00:00

This study aimed to identify the determinants explaining social health inequalities in Côte d'Ivoire, focusing on socio-economic and sociodemographic variables. Using data from EDS-CI (2021), the results from the Logit model show that socio-economic and sociodemographic factors are significantly associated with health inequalities in Côte d'Ivoire. The age of the household head influences health inequalities, with poorer health increasing with age. In contrast, individuals aged 30-49 show better health. Additionally, larger households benefit from improved health due to increased resources and support. Moreover, marriage is associated with better health, likely due to social and economic support. Furthermore, having a secondary or higher education level enhances health, as does household wealth and access to clean water, which in turn reduces health inequalities. Health policies must consider these research findings to guide targeted interventions and promote equity in healthcare access in Côte d'Ivoire. In terms of policy implications, we recommend that governments invest heavily in education, particularly in regions with low literacy and educational access rates. It is essential to implement programs aimed at removing financial and cultural barriers to education, especially for women. By simultaneously addressing social and economic determinants, governments can significantly improve population health and reduce observed disparities.

Keywords: Logit model, social inequalities, health

JEL Codes: C35, I14, I10

Paper type: Empirical Research.

The influence of microcredit financing conditions on the financial performance of microenterprises in Burkina Faso

2024-09-01T23:38:47+00:00

This article examines the influence of microcredit financing conditions on the financial performance of microenterprises in Burkina Faso. To this end, an analysis was carried out using a linear model for a sample of 129 microenterprises based on panel data from 2017 to 2019. The results obtained using the Feasible Generalized Least Squares (FGLS) method show that the amount of microcredit and the repayment period have a positive impact on the financial performance of microenterprises. In contrast, the interest rate, proximity to microfinance institutions (MFIs) and the gender of the business owner negatively affect this performance. These results emphasize that in the Burkinabe context, proximity to MFIs does not guarantee the profitability of microenterprises, but rather benefits MFIs in repaying loans and expanding their portfolio. They also indicate that women-led micro-enterprises are less profitable because they have difficulties accessing credit, particularly due to a lack of collateral. Conversely, businesses run by educated owners have better financial performance.

Keywords: Financing conditions, microcredit, microenterprise, financial performance

JEL classifications: G32, G21, J54, L25

Paper type: Empirical research

The emergence and development of place marketing: a tool at the service of territorial governance

2024-09-01T23:38:47+00:00

After proving its worth in the corporate world, marketing has gradually spread to other fields, creating specific types of marketing, including that applied to the territorial level. Faced with a globalized and competitive environment, place marketing continues to gain in popularity among academic researchers and practitioners, as well as local actors. Indeed, since its emergence, several factors have made place marketing today an essential tool for place development. It has become a strategy generally used by local actors in the governance processes of their territories, with the explicit aim of strengthening a place’s competitiveness and attractiveness in order to attract target audiences such as investors, tourists and talent. However, this practice is sometimes a lengthy process with many constraints and obstacles, and is not always crowned with success. Of course, place marketing, like other forms of governance, involves a variety of actors with different profiles and divergent interests. Therefore, this paper seeks to answer the question of the extent to which place marketing, as a governance strategy, can contribute to place development. To this end, the approach adopted in this paper consists of a descriptive literature review. Thus, this contribution aims to highlight the emergence and development of place marketing in order, on the one hand, to determine its specific features and to better understand what differentiates it from classical marketing by relying on the difficulties of transposing marketing to the territorial framework, and on the other hand, to propose a conceptual research model for implementing a successful place marketing strategy. The conclusions suggest that a place marketing strategy, focused on stakeholder involvement and coordination, transparency, trust, and the satisfaction of target expectations, can promote place development through the improvement of place image and reputation, perceived values, stakeholder pride and mobilization, as well as the enhancement of local resources.

Keywords: place marketing, territory, actors, territorial governance, place marketing approach.

JEL Classification: M31, F43, R58.

Paper type: theoretical research.

A systematic review of happiness at work and cultural dimensions

2024-09-01T23:38:48+00:00

This systematic literature review aims to scrutinize the theoretical backgrounds of happiness at work by reviewing 226 articles related to the antecedents of workplace happiness. Also, drawing on insights from the extensive positive psychology literature and current conceptualization on happiness at work. The implications of happiness at work in Africa are discussed in terms of happiness-related concepts and look at how the Hofstede’s cultural dimensions explicate the strategic outcomes of happiness in the Moroccan context. Many researches (e.g. Feuvrier, 2014; Hayo, 2007; Schnebelen & Bruhn, 2018; Semedo et al., 2019) arguably examine happiness either at the sociodemographic level, or at the psychological level, but, indeed, an interaction between them would affect happiness at work. The aim of this literature review is to embark on new directions for empirical research regarding the subject.

Keywords: Happiness at work, Morocco, Well-being, person-environment fit, Hofstede, cultural dimensions.

JEL Classification: I31, M12

Paper type: Theoretical Research

Management control in the retail industry: Designing a commercial performance management system

2024-09-03T08:37:27+00:00

The aim of this paper is to study management control practices in the retail sector and their contribution to commercial performance. Within this framework, our problem is formulated as follows: « How does management control influences the commercial performance in retail industry? ». To answer this question, we opted for a qualitative research methodology based on an interview guide filled out with management controllers from large retail stores in Agadir. The results of our survey enabled us to identify the management control practices implemented by retailers, to find out the commercial performance indicators specific to the industry and, finally, to highlight the contribution of management control to commercial performance.

Keywords: Management control, Retail industry, Commercial performance, management control practices.

Classification JEL : M41, G29

Paper type: Empirical Research

Digitalization, tool of digital marketing: Quantitative analysis and econometric modeling of business perceptions in the Casablanca-Settat region

2024-09-01T23:38:49+00:00

Abstract

This article aims to study the factors influencing the territorial attractiveness of the Casablanca-Settat region, with a particular focus on the role of digitalization as a key element of digital marketing. We conducted a quantitative study with a sample of 385 companies in the region, selected from an initial database of 15,000 companies. A detailed questionnaire was developed to gather companies' perceptions regarding various aspects of territorial attractiveness, highlighting the impact of digitalization as well as other relevant factors. Data analysis was performed using logistic regression, which includes univariate descriptive analysis to describe the characteristics of each variable, as well as multivariate descriptive analysis to explore the relationships between these variables. The results show that digitalization plays a crucial role in enhancing the region's image by facilitating access to information, optimizing the efficiency of public services, and creating a more favorable environment for innovation and economic development.

Management des Compétences : Clé de la Performance durable dans les organisations

2024-09-01T23:38:49+00:00

Skills management has become a crucial area of human resources management for organizations seeking to optimize their performance in a constantly changing economic environment. This article examines the importance of skills management in the context of organizational performance, the main objective is to provide an analysis of the real impacts of these practices on performance and to propose recommendations based on the data collected. With a focus on effective skills management practices, the study explores how proactive skills management can positively influence an organization's results and therefore help drive organizational performance. The study uses a combination of theoretical research and analysis to assess the effects of skills management on business performance. Drawing on a narrative literature review, we will try to provide an overview of previous research undertaken on this subject while analyzing the main trends. The article analyzes the strategies and tools used to develop, assess and optimize employee skills. Several challenges present themselves to companies in order to effectively integrate skills management into the overall strategy of the organization. Practical recommendations are provided to help managers improve performance through advanced and strategic skills management. Competency management, when executed in a strategic and integrated manner, can significantly improve organizational performance. By adopting the proposed recommendations, organizations can better align their human resources with their strategic objectives, increase productivity, and create a more engaging and efficient work environment. This article contributes to the literature by providing practical insights into how talent management practices can be optimized to support and improve organizational performance in an ever-changing context.

Keywords: Skills management, organizational performance, human resources management, steering, skills development.

Classification JEL: J24

Paper type: Theoretical Research

The expansion of Moroccan banks in Africa: The choice of locations and commitment

2024-09-01T23:38:50+00:00

Moroccan banks have witnessed rapid growth since the early 2000s in the African continent, particularly in French speaking countries where they have established themselves as important institutions in the financial sector. The purpose of this paper is to study two elements. First, the criteria used, by Moroccan banks, in order to choose the first territories (Countries) of establishment in Africa. Second, the entry mode mobilized in each territory and the evolution of commitment.

To respond the research questions, we adopted a case study design (Multi-case). Within this design, a three-step process was followed. First, we propose and operationalise an explanatory model. Second, we collect secondary data to conduct a longitudinal analysis over the study period. Third, we mobilize the multiple linear regression, the correlation coefficient and the discriminant factor analysis to test the hypotheses.

Three conclusions emerge from our work. First, the cultural distance between Morocco and the host countries influences the choice of the first territories of establishment. Second, Moroccan banks follow each other during their expansion in Africa. Third, the experience gained in a new territory positively affects the evolution of commitment within that territory.

Keywords: Strategy; Internationalisation; Commitment; Bank; Africa.

Classification JEL: F23, G21, M16

Paper type: Empirical Research

Contribution to the Contractor's Study by Necessity: Characteristics and position in the entrepreneurial field

2024-09-01T23:38:50+00:00

This article provides a comprehensive examination of necessity entrepreneurs and the impact of support programs on their success. Necessity entrepreneurs, driven by severe economic pressures such as unemployment or lack of suitable job opportunities, often turn to entrepreneurship as a survival mechanism. Their entrepreneurial journey is marked by a hurried entry into business, frequently compounded by limited academic background and immediate financial strain. The study evaluates the role of support programs, highlighting their critical importance during the initial stages of business establishment. These programs offer essential resources and guidance but show limited long-term effectiveness. Key challenges include the sustainability of businesses, which necessitates a focus on high-quality ongoing support, enhancement of entrepreneurial skills, and the development of robust professional networks.The findings underscore the urgent need to tailor support mechanisms to the specific characteristics of necessity entrepreneurs. It is crucial to enhance programs with comprehensive training and personalized mentoring to address the unique barriers faced by these entrepreneurs. Such measures could improve market integration and increase the resilience of entrepreneurial ventures. In conclusion, while progress has been made in supporting necessity entrepreneurs. This will enable the development of more effective support strategies and improve the long-term success rates of these entrepreneurial initiatives.

Keywords : Entrepreneurship by necessity, characteristics of entrepreneurs, taxonomy of entrepreneurs, support.

Classification JEL : M00, M12, M13, M14

Paper type : Empirical Research

Desalignment of exchange rate and reduction of inflation in franc zone

2024-09-01T23:38:51+00:00

The purpose of this article is to study the potential repercussions of overvaluation or undervaluation, also called « misalignment » of the exchange rate on the level of inflation in the franc zone. First of all, it is clear that since the devaluation of 1994, prices have only increased exponentially; particularly those essential products. The question that comes to mind is whether the policy adopted is not most appropriate for the area or the devaluation percentage is low. To answer these questions, we used dynamic panel relating to ours ample including 14 countries in the franc zone and using the generalized moment estimation method. To do this, we used the regression model with an independent equation. The test that allowed us to estimate our hypothesis is the Arellano and Bond test (1998). At the end of this test, it appears that the undervaluation negatively influences the level of inflation in the franc zone. In other words, when the exchange rate depreciates, inflation increases. This could be one of the consequences to the “net importer” status of the countries in the area because undervaluation generates imported inflation. This result is all more plausible as the facts bear it out. For example inflation in Cameroon increased from 2% in 2020 to 6.6% in 2023. It would then be beneficial for these countries to put in place measures to support the undervaluation policy in the order to reduce the import and enjoy the benefits of this policy.

Keywords: exchange rate regime, inflation, exchange rate, monetary system, misalignment.

Classification JEL: F13, F2, F4

Paper type: Empirical research

Towards a model for implementing the lean management approach in Moroccan hospitals

2024-09-01T23:38:51+00:00

The present study aimed to develop a contextualized model for applying Lean management approach (LM) to Moroccan hospitals (i.,e University Hospitals)

This is a descriptive cross-sectional study (empirical article), based on a case study performed in the Mohammed VI University Hospital Centre in Marrakesh, Morocco. Based on the model of Régis & al, (2019), we used data collection methods consistent with the aims of the study. Interviews were conducted with the main clients of the LM approach, the final clients (patients), and the internal clients (staff and managers). For an in-depth understanding and valid contextualization of the LM approach to Moroccan hospitals questionnaire was given to a representative sample of staff to identify their needs and feedback about the approach.

For interviews data analysis, and in order to come up with an adapted LM approach, the initial model developed by Régis and collaborators (2019) was amended. Hence some steps were phase-shifted, added or detailed. Or instance, we started with an assessment of the situation and the preparation of the field which enabled us to carry out an initial validation to determine whether or not the field was well prepared before moving on to the application phase, with the addition of a final evaluation after the model had been applied.

The research gaps and the calls from researchers are the starting point of our study, which is the first study in Africa concerning LM approach in health care centers. The development of the current model is, therefore, a relevant contribution to the development of practical knowledge for applying the Lean approach in Moroccan hospitals.

Our model proposes a holistic approach to all healthcare institutions

Keywords: Lean management, healthcare, implementing, model, Moroccan hospitals.

JEL Classification: I15

Type of paper: Empirical research

Effectiveness of internal audit practices in the management of financial information in private companies in Mali

2024-09-01T23:38:52+00:00

This article discusses the contribution of internal audit practices in the management of financial information in private companies in Mali. To achieve this objective, we opted for a mixed method (qualitative and quantitative) that combines an exploratory phase and a field study. The sample was selected using the non-probabilistic method. The sample is composed of 99 private companies in Mali. The qualitative data collected were subject to a content analysis. The quantitative data underwent a linear regression analysis. The reliability and quality of the measuring instruments used were validated and showed that the internal audit function plays a major role in the management of financial data within private companies in Mali. The analysis gave us significant results. Thus, the main results indicate that internal audit has a positive and significant effect on the company's information system which leads to an improvement in the company's governance. The results also prove that internal audit practices positively and significantly influence the management of financial information in private companies in Mali. The results obtained also validated the hypotheses formulated and retained following the literature and the result of the qualitative study.

Key words: Keywords: Efficiency; internal audit; Information; financial; Private enterprise

JEL Classification: M42

Paper Type: Empirical research

Internal auditing as an important step towards organizational resilience

2024-09-01T23:38:53+00:00

In the context of the current environment, organizations are faced with a multitude of risks that hinder the achievement of their objectives and negatively impact the value created. In this context, value is only created when companies adopt an effective governance system that promotes the achievement of their objectives while ensuring resilience. However, in order for it to play its role as a lever for value creation, corporate governance requires mechanisms such as internal audit. Thus, this body is considered a major player for organizations, providing assurance on the degree of risk control as well as an independent assessment of internal control systems. In this context, the objective of this study is to analyze the relationship between internal audit and its contribution to value creation and resilience for entities. Based on an analysis of the literature review on the subject, we can estimate that internal audit is considered an important lever in the value creation process for each organization and a significant instrument that strengthens resilience. Through its characteristics and expertise, it is able to protect the company and its stakeholders while reinforcing the value created.

Keywords: Internal Audit, Resilience, Value Creation

Classification JEL: G3, M4

Paper type: Theoretical Research

Challenges and prospects of Artificial Intelligence: Case of participatory banks in Morocco

2024-09-01T23:38:53+00:00

This article seeks to analyze the application of artificial intelligence (AI) in counterparty risk management, focusing on Moroccan participatory banks. To this end, the authors first examine the reality of AI and its applications in Islamic finance before exploring how it can evaluate and mitigate the risks inherent to these institutions.

The qualitative methodology used is based on semi-structured interviews with eight risk directors from Moroccan participatory banks and windows. The interviews were transcribed and subjected to systematic thematic analysis. The coding process identified recurring themes, which were then grouped into broader categories to identify key trends and perceptions about the use of AI in counterparty risk management.

The survey results reveal that none of the banks interviewed currently use AI for counterparty risk management, although they intend to introduce it in the future. The expected benefits include increased accuracy in risk assessment and process optimization through automation. However, potential obstacles include financial constraints and a shortage of AI expertise.

Indeed, AI could present promising prospects for strengthening financial stability and ensuring Sharia compliance within participatory banks. For effective integration, investments in resources and AI training are necessary. Overall, the future of AI in counterparty risk management promises to bring innovation and operational efficiency to the participatory finance sector.

Keywords: Artificial Intelligence - Participatory Finance - Risk management

JEL Classification: G32

Paper type: Empirical research

The Use of Dashboards, an Essential Lever to Improve the Financial Performance of Public Enterprises in Morocco: The Case of Morocco Chemicals

2024-09-01T23:38:54+00:00

performance of public companies in Morocco, particularly through improved cost control. Dashboard design is dependent on several contingency factors: corporate strategy, and the nature of financial and non-financial indicators (Chenhall and Langfield-Smith 1998, Hoque and James 2000). These two factors represent elements that determine the design of a dashboard at the organizational level. The concept of financial performance, on the other hand, refers to a company's ability to achieve its financial objectives as part of its overall strategy (Philippe Lorino, 2003). In this article, we review the literature on these two concepts. Then, based on contingency theory (Burns and Stalker 1961, Lawrence and Lorsch 1967), we will attempt to answer the following research questions: can the dashboard improve the financial performance of public companies? What is the link between the dashboard, financial performance and cost control? This study adopted a qualitative approach based on an action-research methodology at the level of chemical Morocco, with semi-directive interviews conducted with a representative sample of managers and agents. Qualitative analysis of semi-structured interviews, based on the thematic content analysis method, revealed that the variable costs dashboard recently implemented at Maroc Chimie can contribute to improving the financial performance of various Maroc Chimie production facilities. The results of this study highlighted several important elements. Firstly, the dashboard has enabled Maroc Chimie to optimize the management of its resources and improve its economic performance. There is therefore a positive link between the introduction of the dashboard and the improvement in Maroc Chimie's financial performance. Next, the results show the existence of two variables that enable the construction of a dashboard capable of strengthening the company's financial performance. These are strategy and the balance between financial and non-financial indicators. Finally, the action-research approach led to the proposal of a dashboard for monitoring auxiliary materials, to overcome the problem of false imputations, which makes it difficult to control costs. The company can then directly increase its profitability. Hence, we confirm the positive link between cost control and Financial performance.

Keywords: Management control, dashboards, financial performance, public enterprise, Maroc chimie

Classification JEL : L32

Paper type: Empirical Research

Tourism engineering for a Moroccan sports destination in Casablanca: The case of Raja Club Athletic as a brand label

2024-09-08T23:59:09+00:00

On the face of it, tourism is a crucial sector for the economic development of many countries, including Morocco. What's unique about this sector is that it can be linked to several other industries. Sport is a vector of influence that generates greater visibility at national and international levels. So, football's presence creates a diversified economic resource for the country. This mix offers a new flavor of tourism: sports tourism and, more specifically, football tourism. This new type of tourism is expanding rapidly worldwide, attracting many sports-loving tourists from the four corners of the globe. We aim to analyze the variable of attractiveness to tourists and football fans through the case study of a football club, Raja Club Athletic, which explains our interest in the following problem: What are the factors of attractiveness exerted by the Raja in the football unit for the tourist promotion of Casablanca? To determine our methodological position, we positioned ourselves at the level of post-positivism, our choice being oriented towards a critical realist paradigm since it is the most appropriate for our study and will allow us to address the research question better. The qualitative analysis revealed several obstacles to creating a football tourism destination. It highlighted the prominent role played by clubs and the organization of sporting events in improving the area's tourist appeal through the promotion they can provide. According to the quantitative analysis, RCA is a famous club, which enables it to attract tourists. This popularity is due to the club's track record and its supporters and ultras, which are essential in raising RCA's profile. The quantitative study highlighted the fact that the club's offer is ill-suited to the needs of its supporters and the factors that make Raja attractive, both now and in the future, as a footballing unit for the promotion of tourism in Casablanca in particular and Morocco in general. Sports tourism, in general, and football tourism, in particular, represent a significant niche that needs to be exploited in Morocco. Thanks to sporting events and football clubs, the country can improve its tourist appeal, promote Morocco as a destination, and be a thriving football destination.

Keywords: Tourism, sport, tourist appeal, football appeal, territorial development.

JEL Classification: Z32, M31

Paper type: Empirical research,

Motivation of hospital staff and quality of healthcare provision: The case of a provincial hospital

2024-09-09T00:05:48+00:00

This study examines the impact of various factors on the quality-of-care services, focusing on staff motivation, working conditions and remuneration. A conceptual model was developed to analyze these relationships.

The results show that working conditions play a significant positive role, underlining the importance of a favorable working environment. Remuneration was identified as a key factor, indicating its major influence on quality of care. The study thus underlines the importance of adequate remuneration in motivating staff and guaranteeing quality care.

However, an unexpected finding concerns continuing training, which could be explained by the fact that current training programs are not sufficiently adapted to the needs of the field or lack integration into daily practice. A more in-depth analysis of training programs and their implementation is needed to understand this paradoxical result.

The appraisal and promotion system showed a moderate positive effect, suggesting that fair appraisals and promotion opportunities can encourage staff to improve the quality of care. Finally, recognition at work, while important, was less influential than other factors such as remuneration and working conditions.

Keywords: Human Resources, quality of care services, motivation.

JEL Classification: I10, I18, M12, M54, J28.

Paper type: Empirical Research.

The Contribution of Management Control to the Improvement of Performance in Public Establishments and Enterprises (PEE) in Morocco

2024-09-09T00:11:55+00:00

Our research will focus on the practices of management control and their impact on improving performance in Moroccan Public Institutions and Enterprises. We examine how management control is practically implemented in these public entities and the tangible effects of these practices on their overall performance. Our research integrates two generic models identified in the management literature, the financial model and the management model, while paying particular attention to contingency theory.

The management control system within public institutions and enterprises is influenced not only by the theoretical reference model but also by contingency factors.

Our theoretical model and contingency factors were confronted with reality through empirical tests, aiming to evaluate their explanatory capacity in the specific context of Moroccan public institutions and enterprises. These empirical trials offered tangible insights into the validity and applicability of our approach, thereby enhancing the understanding of management control dynamics in the public domain in Morocco, as well as the positive impact of the management control system on improving the performance of Moroccan Public Establishments and Enterprises.

Keywords: The management control system, performance improvement, public establishments and enterprises, contingency factors, public management.

Classification JEL: M41, G29

Type of paper: Empirical research

Determinants of resident’s satisfaction towards a city brand in the Moroccan context: a proposed model

2024-09-09T00:17:30+00:00

Cet article examine la relation complexe entre les attributs de la marque de la ville et la satisfaction des résidents. En synthétisant les modèles existants et les recherches empiriques, l'étude identifie cinq dimensions clés influençant les perceptions des résidents : les activités, l'économie, les services publics, l'environnement et la socialisation. Ces attributs façonnent collectivement la satisfaction globale des résidents envers leur ville. Un nouveau modèle conceptuel est proposé, postulant que la performance d'une ville dans ces dimensions a un impact significatif sur la satisfaction des résidents. Ce modèle fournit un cadre pour comprendre l'interaction complexe entre les attributs de la ville et les expériences des résidents. L'article souligne l'importance de recherches empiriques supplémentaires pour valider le modèle proposé et explorer l'influence relative des différents attributs dans divers contextes urbains. En approfondissant notre compréhension de ces relations, les décideurs et les urbanistes peuvent élaborer des stratégies pour améliorer la satisfaction des résidents et favoriser des environnements urbains prospères.

Mots clés : Satisfaction des résidents, marque ville, modèle conceptuel, attributs de la marque de la ville.

JEL Classification : M31

Type du papier : Recherche théorique

Evaluating Commercial Performance: The Role of Growth, Market Shares & Evolution Index

2024-09-09T00:22:57+00:00

This article examines the integration of three key performance indicators (KPIs)—growth, evolution index, and market share—and their collective impact on measuring commercial performance. It defines each KPI, explaining their importance: growth measures revenue and expansion, evolution index tracks innovation and adaptability, and market share assesses competitive positioning. The article discusses how these KPIs interact to offer a holistic view of performance, advances existing theories by providing a comprehensive measurement framework, and offers practical insights for managers. This article uses an integrative literature review to assess the impact of these KPIs. It concludes by suggesting areas for future research to explore additional KPIs and their applicability in different contexts.

Key Words: Annual growth, Evolution index, Market share, commercial performance.

JEL Classification: E21, H31, C23

Type of paper: Empirical study

Towards the proposal of a managerial definition of the concept of good public governance

2024-09-09T00:30:12+00:00

The importance of the subject of good public governance lies in its great usefulness for the establishment of an efficient system allowing the proper deployment of public policies, the achievement of expected objectives and, consequently, improving the living conditions of citizens. Drawing on multiple disciplines, good governance is treated from different points of view based on various research fields relating to economics, social sciences, law, politics, etc. In this article, we treat good governance in the public sector from a managerial point of view relating to management sciences. Our objective in this article is to propose a definition of good public governance that highlights its managerial aspects essential to its deployment on the ground. Since there is no consensus on the definition of good public governance, we seek to contribute to elucidating this concept by proposing a managerial definition.

In terms of methodology, this article is presented in the form of a scoping review conducted through the production of a breve synthesis of the evolution of public governance over time. This article presents a literature review on definitions of public governance while aiming to clarify this concept in the literature and identify the key characteristics and factors related to public governance in order to suggest a managerial definition of this concept. To this end, we try to put forward a historical overview of governance, then present the fundamental concepts of governance, draw up a state of the art that highlights different definitions issued by both international organizations and researchers, before proposing a definition of good public governance that further emphasizes its managerial aspect. Thus, we try to process the different definitions, classify and analyze them in order to detect the different managerial characteristics of good public governance and to highlight the managerial properties that relate to good governance and which bring added value in achieving good governance, particularly in the public sector.

Keywords: Governance; good governance; public governance; management; public management; public sector.

Classification JEL: H00, O16.

Paper type: Theoretical Research.

Contribution of the regulatory framework of public procurement to the sustainability of school catering: evidence from the case of the Fez-Meknes region

2024-09-09T00:42:36+00:00

Green public procurement has proven to be a means to achieve sustainable development goals. This is the case in Morocco, which since 2013 has required public procurement decrees to integrate sustainability principles into their contracts. This paper focuses on public procurement dedicated to school catering in the Fez-Meknes Region to assess how they contribute to its sustainability. To do this, we examined the 18 specifications of the contracts concluded by the 9 provincial education directorates in the region, drawing inspiration from the dimensions of sustainability and health developed by Ramos and Gonzalez (2023). For a triangulation of data sources, semi-structured interviews were conducted with two key actors of public-school catering, namely the managers of material and financial services of public schools with a boarding school or canteen and contract-holding companies through their representatives. In total, 26 interviews were carried out, 15 with managers and 11 with company representatives. A thematic analysis of the content was carried out using the statistical software Nvivo version 12. The results obtained show that economic performance takes precedence over social and environmental performance which are somewhat insufficient. Instruments such as short circuits, the circular economy, renewable energies are not implemented at the local level. Furthermore, the fight against food waste is not a priority, the working conditions are not improving, and the social inclusion of small farmers is far from being achieved. This calls on local stakeholders to open up to successful international experiences so that the regulatory framework for public procurement serves the sustainability of school catering.

Keywords: Sustainability; Green public procurement; Fez-Meknes region; Public school catering.

JEL Classification : Q01 ; R11

Paper type: Empirical research.

The Impact of Adaptive Learning Technologies on Learner Engagement and Motivation

2024-09-09T01:10:52+00:00

Motivation and engagement are crucial for academic success, as they drive and guide learners' behaviors towards achieving their goals. Motivation refers to the extent to which students are actively engaged and invest effort in their learning activities. Students who are motivated and engaged are more likely to adopt effective learning strategies, maintain a positive attitude towards academic challenges, and develop resilience in overcoming obstacles. They also foster a lifelong desire to learn.

The integration of Information and Communication Technologies (ICT) in education, when aligned with motivational theories, can significantly enhance the learning experience and optimize the learning pace. In this context, adaptive learning leverages advanced technologies to personalize educational experiences by modeling each learner’s goals, preferences, and knowledge. This allows for a better understanding of individual needs and enables educators and course designers to develop more precise and effective interventions.

We propose a framework for academic motivation that incorporates Information and Communication Technologies, with a focus on success expectations and values. This framework highlights the importance of the environment and workspace in meeting individuals' fundamental psychological needs, providing choices and pathways that align with their interests, contextualizing skills meaningfully, and promoting active involvement at all levels.

This article explores the impact of adaptive learning on student engagement and motivation, and addresses the challenges associated with integrating these emerging ICT trends.

Keywords: School motivation, Adaptive learning, School engagement, ICT.

Classification JEL: I20.

Paper type: Theoretical Research.