Template-Type: ReDIF-Article 1.0 Author-Name: Jihane AKAMI Author-Email: akamijihane@gmail.com Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco Author-Name: Fatima Zohra SOSSI ALAOUI Author-Email: fatimazohra.sossialaoui@uit.ac.ma Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco Title: The contribution of intangible capital to the territorial attractiveness of FDI : The case of Morocco Abstract: In a global context marked by the emergence of new factors of competitiveness between nations (such as Information and Communication Technologies, knowledge and innovation), Morocco is invited to seek new factors of immaterial wealth. Hence the need to pay particular attention to intangible capital, by reforming the education and health systems, promoting the role of state institutions and strengthening social ties. The aim of this paper is to study the contribution of intangible capital to the territorial attractiveness of FDI. It uses empirical research to explore, through a quantitative approach, the role of intangible capital components, namely human capital, social capital and institutional capital, in the territorial attractiveness of Foreign Direct Investment (FDI). A theoretical analysis of the key concepts of our research enabled us to develop our own conceptual model aimed at schematizing the complex link between intangible capital and its components and the territorial attractiveness of FDI. As part of this research, we carried out an exploratory questionnaire survey of a sample of 77 foreign companies operating in Morocco in various sectors of activity. Our research aims to specifically question foreign companies operating in Morocco to explore the role of intangible capital in the territorial attractiveness of FDI.   Keywords : intangible capital, human capital, social capital, institutional capital, attractiveness, FDI JEL Classification : M14, F21 Paper type : Empirical Research Journal: International Journal of Accounting, Finance, Auditing, Management and Economics Pages: 468-479 Volume: 6 Issue: 2 Year: 2025 File-URL: https://ijafame.org/index.php/ijafame/article/view/1766 File-Format: text/html File-URL: https://ijafame.org/index.php/ijafame/article/view/1766/1765 File-Format: application/pdf Handle: RePEc:aoa:journl:v:6:y:2025:i:2:p:468-479