HAMDAOUI, Ismail, et Yahya AISSAOUI. « Impact of Dematerialization on the Governance of Customs and Excise Administration in Morocco ». International Journal of Accounting, Finance, Auditing, Management and Economics 4, no. 1-2 (février 13, 2023): 442–459. Consulté le septembre 23, 2026. https://ijafame.org/index.php/ijafame/article/view/806.