Sustainable Performance in Moroccan Chartered Accountancy Firms: Perceptions, Practices, and Transitional Challenges

Résumé

This article examines perceptions, practices, and transitional challenges associated with sustainable performance in Moroccan chartered accountancy firms, which remain underexplored in emerging economies. Based on an exploratory qualitative methodology with sixteen semi-structured interviews, analyzed through an inductive thematic approach (Braun & Clarke, 2006) using NVivo software, the study identifies three dimensions of sustainable performance: first, an emphasis on business continuity and human capital, a gradual transition towards socially and organizationally sustainable practices, and the presence of structural obstacles that cannot be easily overcome. Social factors, such as the concept of continuous professional growth, enhanced working conditions, and alignment with the expectations of younger professionals, are identified as key priorities, whereas environmental elements remain marginal due to limited regulatory enforcement and insufficient client demand. The generational transition within the profession acts as a driver of change, promoting increased awareness of ethical responsibilities and sustainability. The article suggests several directions for future research. The article proposes cross-country and quantitative research aimed at evaluating the diffusion of sustainable practices and their impact. As a contribution to management research, this study identifies strategic levers for differentiation, such as the development of high-value-added services in non-financial reporting and sustainability consulting. It enriches the literature on sustainable performance within regulated professional services by emphasizing that the integration of sustainability should be both context-sensitive and dynamic, particularly in transforming institutional and economic settings.

Classification JEL : M41

Paper type : Empirical Research