Template-Type: ReDIF-Article 1.0
Author-Name: Abdellah MOUSSAOUI
Author-Email: abdellah.moussaoui1-etu@etu.univh2c.ma
Author-Workplace-Name: Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
Author-Name: Ibtissam BATALI
Author-Email: HafssaLemsieh19@gmail.com
Author-Workplace-Name: Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
Author-Name: Hafsa LEMSIEH
Author-Email: batalii.btissam5@gmail.com
Author-Workplace-Name: Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
Author-Name: Khalid ESSKALLI
Author-Email: khalidesskali50@gmail.com
Author-Workplace-Name: Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
Title: Digitalization’s Hidden Challenges in Moroccan SMEs: A Roadmap for Leadership and Sustainable Resource Management
Abstract: This study examines the hidden costs of digitalization in Moroccan SMEs, focusing on continuous training, cybersecurity, technological obsolescence, and change management. Using a quantitative survey of 53 SMEs and multiple regression analysis, it assesses the impact of these costs on profitability and business sustainability. Findings indicate that training and cybersecurity expenses significantly reduce profitability, while technological obsolescence and poor change management exacerbate operational inefficiencies. Neglecting these factors may hinder growth and limit digital scalability. Despite the sample size limitations, the study underscores the need for strategic cost management. SMEs are advised to adopt forward-looking budgeting to enhance resilience in an increasingly digital market. Future research could expand the scope of other regions and industries.    JEL Classification: D83; M15; O33. Paper type: Empirical research
Keywords: Digitalization, hidden costs, SMEs, leadership, Sustainable Management
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 171-186
Volume: 6
Issue: 7
Year: 2025
File-URL: https://ijafame.org/index.php/ijafame/article/view/1960
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/1960/1963
File-Format: application/pdf
Handle: RePEc:aoa:journl:v:6:y:2025:i:7:p:171-186