International Journal of Accounting, Finance, Auditing, Management and Economics <p>IJAFAME is a bi-monthly (one issue every two months) peer-reviewed scientific journal (Blind peer review), dedicated to research in finance, accounting, auditing, management and economics. Its objective is to promote research in economics and management while publishing original articles or articles adapted to a given context. It also provides a space for exchange between professionals and academics in order to find new research ideas and encourages theoretical and practical reflections developed according to different paradigms (positivist, constructivist, interpretativist, etc.).</p> <p>Paper's are published in english or frensh</p> en-US <div align="justify"> <p>All articles published in this journal are licenced uder a <a href="">creative commons attribution-noncommercial-noderivatives 4.0 international licence</a>&nbsp;</p> </div> (Prof. Dr Zakaria EZ-ZARZARI) (Prof. Dr Zakaria EZ-ZARZARI - Tue, 06 Jul 2021 19:18:53 +0000 OJS 60 Proposal of a model to analyze the socio-economic factors influencing the use of public private partnership: an empirical study on Morocco <p>This paper aims to discover the socio-economic factors that may explain the use of PPP by Moroccan authorities as an alternative modality for financing and delivering structuring public projects. These factors were identified through an extensive literature review and an exploratory study with experts involved in the PPP process. Thus, primary data were collected through a research questionnaire administered to 174 individuals with a close relationship with the PPP.</p> <p>The statistical processing and analysis of the collected data was carried out using SPSS Statistics version 26.0 (Statistical Package for the Social Sciences), through which we tried to verify six research hypotheses, of which the following two are considered the main ones: "The deficit recorded in terms of sources of public funding is considered one of the main motivations for the adoption of PPP in Morocco" and "The deficit recorded in terms of sources of public funding is considered one of the main motivations for the adoption of PPP in Morocco".</p> <p>The study adopted several empirical techniques to be able to confirm or refute the research hypotheses previously formulated, such as PCA analysis, reliability and validity tests, multiple linear regression. The regression results confirm that the variables "budget constraints and shortage of public funding", "taking advantage of the financial capacity of the private sector" and "economic and social development requirement" have a significant influence on the use of PPP, while the other variables "public policy reform" and "meeting the need for public infrastructure and public services" do not register any significant influence on the adoption of the PPP in Morocco.</p> Abderrahim Khaddar, Aziz Bensbahou Copyright (c) 2021 Abderrahim Khaddar, Aziz Bensbahou Tue, 06 Jul 2021 17:50:49 +0000 The role of the financial sector in the Moroccan economy: lessons learned from input-output analysis <p>Certainly, much academic work has been interested in understanding the link between finance and the real economy of developed countries. However, few studies have focused on examining these interactions in developing economies like the Moroccan economy, which is already undergoing profound socioeconomic changes. Indeed, it is obvious to believe that the importance of the financial sector is by no means limited to the simple quantification of its share of production in an economy, but necessarily extends to the exchange relations it maintains with other sectors activity. It is therefore legitimate to question the real impact of the Moroccan financial sector and its ability to exert an influence on the entire national production system.</p> <p>The main objective of this article is to examine the ability of the Moroccan financial sector to disseminate spillover effects through purchases and sales (Backward and Forward linkages) on the real economy. To achieve this, we will use input-output analysis which exploits the flow of sales and purchases of goods and services between the different branches of activity contained in the Input-Output Table of the High Commission for Planning. This analysis will make it possible to assess the intensity of the links between the financial sector and the other sectors of the productive system of the Moroccan economy during the period 2007-2018.</p> <p>For this purpose, two methods of measurement are deployed to appreciate this force of intersection relation, in fact, Normalized Backward and Forward Linkages and Hypothetical Extraction Method “HEM”. The results obtained show that the domino effects exerted by the financial sector on the remainder of the economy are very important and that they strongly contribute to the growth of the productivity in the other sectors, and this, with a downstream more marked influence than upstream. The thing which attests that the service sector financial is able to contribute favorably to the acceleration of the transformation structural of the Moroccan economy.</p> Tarik Quamar, Youssef Bouazizi Copyright (c) 2021 Tarik Quamar, Youssef Bouazizi Tue, 06 Jul 2021 18:02:59 +0000 Impacts of the Basel III agreements on the The SME’s credit supply of: a panel analysis on Moroccan data <p>This paper studies the impact of the Basel III agreements on loan offer to Moroccan SMEs via an econometric model. The question is of capital importance in a context which follows the crisis of 2007, and which requires the reinforcement of the regulatory system in adequacy with the international measures, but which intervenes within the framework of a contraction of the bank financing implied by the recession accentuated by the covid19 crisis, the issue of ex-ant evaluation of the possible impacts of the implementation of Bale III on SMEs, is likely to provide a clearer vision before the full deployment of such a measure. Study combines data specifically to Moroccan SMEs from a large local bank, with characteristic data of the bank in question from the latter's official publications, after associating this data with proxies representing the variables introduced by Bale III in a fixed effect panel model. According to our results, the new regulations have a negative impact on SMEs during the period 2011-2016. The Leverage ratio has the greatest negative impact, followed by the short-term liquidity ratio, while the long-term liquidity ratio has a slight negative effect which may be insignificant in particular due to its non-entry into force according to our results.</p> alae Laachoub, Mohamed Adaskou Copyright (c) 2021 alae laachoub, Mohamed Adaskou Tue, 06 Jul 2021 18:20:32 +0000 Organizational structures and efficiency of Moroccan professional football clubs <p>Regardless of their structure and form (public/private), organizations are often faced with structural choices. These choices can be the result of their history, their activity, the people involved or the strategies pursued. At each stage, managers have to make structural choices that allow them to be in the best possible configuration to be effective.</p> <p>&nbsp;Therefore, these sports organizations must have a structure that allows them to ensure the best possible coordination between departments. The objective of this paper is to identify structural models and examine the relationship between structure and efficiency in Moroccan soccer clubs. The three organizational design parameters: formalization, centralization, and specialization were examined to determine the structural patterns of Moroccan soccer clubs. The study was carried out with a sample of 15 Moroccan sports clubs. A total of 72 staff members responded to an online survey. The results found show the presence of two structural models: the divisional structure and the functional structure. The MANCOVA procedures showed differences between clubs in terms of sports performance. There is a significant difference between clubs with a functional structure and those with a divisional structure in sports performance, with clubs with a divisional structure generally performing significantly better than those with a functional design because football clubs choose to orient their structure according to the basic criteria of specialization, centralization and formalization.</p> Rania El Modni, Mounime Elkabbouri Copyright (c) 2021 Rania El Modni, Mounime Elkabbouri Tue, 06 Jul 2021 18:37:26 +0000 Tourist attractiveness and sustainable development: the place of cultural heritage in the rise of territories <p>Cultural heritage is a major showcase for the attractiveness of the territories. As such, the tourist vector plays an important role. Cultural heritage is a resource that has an unmissable tourist potential and plays a major role in the socio-economic and sustainable development of the territories. Culture and tourism are two closely related sectors that contribute significantly to the economic development of countries. Culture and cultural heritage are key elements of a tourist destination’s image, as cultural and heritage assets exert an influence on the tourist frequentation of the territories. Tourists are often motivated and attracted to cultural heritage during their visits abroad. The valorization of heritage strengthens in many countries their tourism sector. The daily dynamics of the economic activities of tourists are associated, directly or indirectly, with other major economic activities, such as transport, hotels, foreign exchange receipts, etc.</p> <p>Moreover, tourism attractiveness requires, as a priority, the implementation of a set of appropriate strategies and measures within the perspective of managerial innovation by urban actors. Good territorial governance in terms of conservation, rehabilitation, valorization and promotion of heritage makes it possible to develop the cultural tourism sector in particular while ensuring territorial sustainable development.</p> <p>This article, which is part of our doctoral research, aims to present a review of conceptual and theoretical approaches to the problematic of cultural heritage and its impacts on tourism attractiveness and socioeconomic development of the territories. This overview is necessary, not for itself, but to frame our research work and equip us with operational concepts for its implementation.</p> Zineb Raif, Mounir Zouiten Copyright (c) 2021 Zineb Raif, Mounir Zouiten Tue, 06 Jul 2021 18:46:47 +0000 The development of human capital through organisational change and motivation <p>The term human capital is seen as a key element in enhancing an organization’s assets. It refers to the set of employees with sustainable competitive advantages that increase the efficiency and performance of their company.</p> <p>Some organizational specialists, such as Henry MINTZBERG or Michel CROZIER, apply the rules of human capital theory to prove their ability to create competition between companies by developing individual human resources.</p> <p>Several studies have studied the role of human capital in the organization and its impact on the company and on the motivation of its staff, in particular those of (PAUL &amp; SUSAN 1996) and (MORIN &amp; AUBE 2007).</p> <p>The present work is therefore a collection of knowledge and previous work aimed at shedding light on this topic.&nbsp; This work indicates that the common index, proving to be crucial at all levels of change management in the organization, is human competence. Those who work in the core center of the organization need to develop higher competencies. It is important that these people have sufficient knowledge, information, innovation, adaptation and creativity to increase customer satisfaction and create a competitive advantage for the organization.</p> Zouhair El Arhlabi Copyright (c) 2021 Zouhair El Arhlabi Tue, 06 Jul 2021 18:57:05 +0000 The management of teleworkers in Moroccan SMES in the covid-19 era <p>Telework has emerged as a practical solution to ensure business continuity for companies in periods of coronavirus. This new organizational practice is a response to the contextual constraints related to the Covid-19 pandemic. Telework makes it possible to reconcile a double imperative: health and economic. SMEs are increasingly adopting telework as a new working method. The management of telework differs from the traditional management of face-to-face work in that it gives more importance to the notion of autonomy, which requires a change of tools and controls by the company leaders. Telework describes a wide variety of work situations, and therefore it is difficult to defined scope. It challenges the traditional role of the manager and defines new methods of control.</p> <p>This article suggests a reflection on the conditions of the application of telework through the notions of control and autonomy. Thanks to a qualitative study carried out with 56 respondents (4 HR specialists, 8 managers and 44 employees), we study the way in which the teleworker's activity is organized, which is subject to a double imperative: autonomous work and control of its activity. The proposed analysis illustrates the various teleworking situations (common points and points of divergence) and the teleworkers' attitudes towards these situations. To answer the problems raised, a set of modalities has been proposed describing the way in which a manager of Moroccan SMEs can manage his teleworkers during the Covid-19 era.</p> Abderrazzaq Mahboub, Wafae Jarachi, Youssef Khatori Copyright (c) 2021 Abderrazzaq Mahboub, Wafae Jarachi, Youssef Khatori Tue, 06 Jul 2021 19:03:38 +0000 The implementation of the product policy of the marketing mix in the context of participatory banks <p>The banking market is characterized by growing competition and a well-informed, highly demanding and volatile clientele.&nbsp;Participatory banks are forced to strengthen and improve their market positions in terms of presence, market share and reputation. The nature of banking activity and the innovative and creative nature of the banking sector, in recent years, banks need to focus their efforts on understanding customer needs and segmenting the market into homogeneous subsets to meet the needs of each segment.</p> <p>It is important to study the product policy of the marketing mix which consists of analyzing the needs of the segments to be satisfied and then finding the benefits to be brought to offer customers.</p> <p>The analysis of marketing mix product policy makes it possible to adapt to the particularities of the participatory banks in order to understand the customers while analyzing the needs and requirements of the customers to ensure a better satisfaction.</p> <p>We go through a study of the needs of the segments to be met, then the study of the characteristics of a banking service and the performance criteria in banking services.</p> <p>In the end we focused on the importance of the implementation of the new service in the product policy of the marketing mix and finally the success factors of these new services.</p> Tarik Elouahabi, Mohamed Dakkoun Copyright (c) 2021 Tarik Elouahabi, Mohamed Dakkoun Sun, 18 Jul 2021 12:11:37 +0000 Management control a development lever for Moroccan SMEs: an empirical study <p>In terms of management and during the last ten years, the implementation of a management control system in large organizations has become an essential fact insofar as the latter facilitates decision-making techniques and removes the company's compartmentalization and allows managers to have a precise vision of the flow of information in order to make the right decisions at the right time. However, management control affects even SMEs; but on the other hand, small or medium-sized growing companies require distinct management approaches compared to large companies. They must adapt to a set of contingent variables such as strategy, technology, structure, culture as well as the environment in which they evolve, especially since SMEs are characterized by the vision, ambitions and motivations of the manager, and the latter relies on his intuition and judgment to make decisions and definitively refuses to delegate or to resort to an integrated management control system. This investigation is combined with deductive reasoning that leads to the confrontation of the theoretical framework and the formulated hypotheses. This article is based on a sample of 40 small and medium-sized companies with staff ranging from 10 to 150. The purpose of this article is to provide readers with recent and relevant information on the subject relating to the interest and the place occupied by the management control within the Moroccan SMEs and more particularly on the Casablanca Settat region. The information collected was analyzed using SPSS software. However, the objective of this article is to show to what extent the implementation of a management control department can have an impact on the increase of the performance of Moroccan SMEs. Our results reveal that SME managers are in need of implementing a management control system in order to improve performance which is associated with the good management of management control tools.</p> Omar Lamrani, Rachid Zammar Copyright (c) 2021 Omar Lamrani, Rachid Zammar Sun, 18 Jul 2021 13:21:53 +0000 Internal Audit Effectiveness in the Moroccan Sector: An Theoretical Approach <p>In light of the changes experienced by the internal audit function, mainly that linked to the extension of its scope marked by the transition from the private sector to the public sector, another challenge for the function arises. is about its ability to be effective. The effectiveness of internal auditing, admittedly a concept that has started to receive special attention in the literature, but so far there is no consensus among researchers as to the best framework for the effectiveness of internal audit, and the factors that affect it. In this regard, the objective of this article is to propose a theoretical framework of internal audit effectiveness which includes: stakeholder theory, strategic actor theory, institutional theory and communication theory, as well as to propose a conceptual model, based on the logic of the four theories and on the literature, which assumes the existence of an influencing relationship between four factors (characteristics of listeners, support from senior management, quality of the internal audit function, the auditor-auditee relationship) and the effectiveness of the internal audit.</p> <p><strong>&nbsp;</strong></p> safae Ed-douadi, Chafik Bakour Copyright (c) 2021 safae Ed-douadi, Chafik Bakour Sun, 18 Jul 2021 15:02:53 +0000 Concept of risk management in matters of health and safety at work in a hospital environment: State of the art, limits and proposals <p>The management of institutions is improving year by year in order to align with the highest international standards. Risk Management (MR) is one of the essential foundations for good management. Thus, the valuation and growth of so-called human capital is increasingly prioritized in the long-term and strategic vision of these institutions, which must essentially identify all the risks to which this capital is exposed from an environmental, social and operational standpoint or even financial. This prior mastery makes it possible to optimize and improve the management of activities and ensure positive and sustained performance. The overriding objective is to maintain a valid and acceptable level of this panoply of risks. This work falls within the field of occupational health and safety (OHS) in general and in the hospital environment (sector) in particular. The purpose of this work is the conceptual study of occupational risks and accidents in this context to ultimately contribute to the improvement and development of GR OHS and management of occupational risks / accidents at the hospital level. We have drawn up the state of the art of GR related to OSH in Moroccan organizations, mainly hospitals. This research was also able to examine the correlation of Moroccan and international standards in terms of GR SST in order to highlight the prospects of this case in Morocco. Also, we concluded the impact of OSH on success and performance.</p> Dounia El Bouzaidi, Mourad Zenasni Copyright (c) 2021 Dounia El Bouzaidi, Mourad Zenasni Sun, 18 Jul 2021 16:19:52 +0000 Green innovations as a lever for a sustainable entrepreneurial dynamic <p>This research raises the question of promoting green innovations and their capacities to exert an impact in favor of a sustainable entrepreneurial dynamic, in a context marked by a global economic crisis, coupled with an ecological and health crisis. The attractiveness of territories and the promotion of investments are more relevant than ever, as countries seek to attract businesses as much as possible and avoid relocations. However, quantitative and traditional instruments, based mainly on ecological standards or quotas, exert pressure on the entrepreneurial fabric, and can have harmful aspects of the productivity, competitiveness and returns of companies, which, at the base seek territories with lax and less expensive standards. In such a context thus brings the world into a very fierce territorial competition. In addition, green innovations and entrepreneurial dynamics, although they appear to be two antagonistic concepts, and very different at first glance, nevertheless constitute two notions inherent in life in general and in a new phase of a sustainable economic dynamic in a particular way. . Something that urges us to rethink environmental policy, with a new rehabilitation of the role of government bodies, which are blocked by the negative consequences of the quantitative instruments put in place by government bodies. While the integration of private actors is now crucial, both in terms of the invention of clean technologies, and in terms of their financing.</p> <p>For these reasons, bringing the two concepts closer together: incentives for green innovations and entrepreneurial promotion are necessary first. While emphasizing the different configurations by the market as well as the state. Subsequently, analyzing the various environmental, entrepreneurial and social challenges in the literature will make it possible to rethink the issue of environmental policy rehabilitation, in order to guarantee more effective management of the environment and create a new sustainable entrepreneurial dynamic.</p> Sami Kafi, Hicham Elbayed Copyright (c) 2021 Sami Kafi, Hicham Elbayed Sun, 18 Jul 2021 16:58:53 +0000 The impact of e-servicescape on the flow and purchase intention of online consumers: Quantitative analysis of B to C e-commerce stores in Morocco <p style="text-align: justify;"><span style="font-size: 10.0pt; color: #0e101a;" lang="EN-US">In the context of e-commerce, one of the first effective points of contact with the customer is the website. E-commerce is growing at an exponential rate and the corresponding web pages, called e-servicescape, now have a significant presence in driving loyalty and attracting new customers online. Nevertheless, the understanding of the attributes of e-servicescape remains unclear, due to the limited empirical evidence that has been obtained and reviewed. Therefore, the purpose of this paper is to investigate a conceptual model of the e-servicescape, flow, and purchase intentions. Using the S-O-R (Stimulus-Organism-Response) model, Bitner's model, flow theory, and the theory of planned behavior (TPB) as theoretical foundations. This study stems from the successful operationalization of a comprehensive multi-item (48 items in total), multi-scale (five scales), multi-dimensional (three) measure of e-servicescape, namely aesthetic appeal, layout/functionality and financial security, through a survey administered to 498 respondents residing in Morocco.</span></p> <p style="text-align: justify;"><span style="font-size: 10.0pt; color: #0e101a;" lang="EN-US">The results of this study reveal the history of consumers' online flows and their purchase intentions. Similarly, the study shows that consumers' interpretations of the e-servicescape dimensions have a significant impact on the flow. As a result, we found that the e-servicescape positively influences the flow, which in turn influences consumers' behavioral intentions.</span></p> <p style="text-align: justify;"><span style="font-size: 10.0pt; color: #0e101a;" lang="EN-US">This paper aims to give new impetus to the clarification of the concept of the e-servicescape of Moroccan e-commerce sites and to uncover the fundamental issue inherent in the relationship between the e-servicescape and consumer behavior. Finally, the results provide valuable insights into the factors on which theorists and practitioners should focus their efforts to better adapt their approaches.</span></p> Adil Boukabiya, Benaceur Outtaj Copyright (c) 2021 Adil Boukabiya, Benaceur Outtaj Mon, 19 Jul 2021 22:38:14 +0000 Impact of the pandemic Covid-19 on Moroccan investments in West Africa: The case of ECOWAS <p>The occurrence of the pandemic (Covid 19), caused a negative shock on world economic growth which exceeds in intensity that of the economic crisis of 2008, according to the International Monetary Fund in 2020.</p> <p>In Africa, the rapid spread of Covid 19 has had negative effects on all spheres of sustainable development. In this context, the Moroccan economy and the ECOWAS zone have not been excluded from the pandemic either at the health level or at the level of sustainable development.</p> <p>This work analyzes the impact of Covid 19 on Foreign Direct Investments between Morocco and ECOWAS, given that Morocco has now become the 2nd investor in Africa, after South Africa, and the first in Africa from West.</p> <p>This document will present, on the one hand, a theoretical analysis, of which we will describe the pandemic situation in West Africa with quantified data, then the presentation of ECOWAS, and, on the other hand, an empirical analysis which will consist of studying first the inventory of FDI between Morocco and ECOWAS, for a period before and during the pandemic, then will present an econometric study in order to measure the impact of the pandemic on FDI between the two partners in the coming years.</p> Asmaa Chouhaibi Copyright (c) 2021 Asmaa Chouhaibi Sun, 25 Jul 2021 12:04:45 +0000 The impact of the composition of the board of directors on the capital structure: the case of listed Moroccan companies <p>Empirical studies have shown that board characteristics influence the choice of capital structure in listed and unlisted companies. This paper aims to add to the existing literature on corporate governance and capital structure decisions in listed companies in Morocco by examining the relationship between board characteristics and capital structure. The paper uses a panel of data from 53 Moroccan nonfinancial listed companies from 2015 to 2019. In order to properly examine this relationship, correlation analysis and multiple linear regression (OLS) are performed between the dependent and independent variables. This study found that the percentage of female board members, the size of the board of directors as well as company-specific variables such as asset tangibility and company size have a significant influence on capital structure decisions. However, the empirical results of the relationships are only statistically significant in the case of board size and the proportion of women on the board. While the presence of independent directors and CEO duality show no effect on capital structure. It is clear from the study that corporate governance structures influence the financing decisions of listed Moroccan firms. However, this study has limitations that could lead to future research in terms of choice of variables and statistical method.</p> Fouad Daidai, Laarbi Tamnine Copyright (c) 2021 Fouad Daidai, Laarbi Tamnine Sun, 25 Jul 2021 12:48:40 +0000 Problems of implementation of the revised SYSCOHADA in Cameroonian companies <p>The aim of this study is to make a critical analysis of the application of the amendments introduced in the reform of the Uniform Act on the Organization and Harmonization of Business Accounts (UAOHBA), in order to identify the difficulties associated with their application. To do this, we did a qualitative study accompanied by semi-directive interviews and literature reviews on 34 Cameroonian companies. These companies were studied taking into account criteria like Company Size, Activity sector of the enterprise, stock exchange listing and company attachment to a Tax Unit. A study of the Statistical Tax Return (102 STRs) of these companies was made before and after the Reform of UAOHBA. At the end of this, we note as change, the modification of the elements of the financial statements to be drawn up (IAS 1 and 7), the elimination of fixed expenses, the adoption of the component approach (IAS 16), the distinction between research and development costs (IAS 38).There is also a very low implementation of the revised SYSCOHADA (11.11%). The obstacles to the implementation of these changes are related to economic (size and sector of activity of enterprises), financial (stock exchange listing), cultural (opening up of capital) and tax factors. In reality, countries where international norms are developed cover large enterprises that are listed in the stock exchange. Contrary to this, Cameroonian enterprises are of very small sizes (most belonging to the Tertiary sector) and not listed in the stock exchange, as such with very limited financial resources. In addition, the tax policy constraints negatively affect some accounting practices. These contextual differences, delay the application of the changes of the revised SYSCOHADA, inspired by the IAS/IFRS norms. Nevertheless, caution needs to be taken on the harmonization of results, with regards to the methodological approach hereby retained.</p> Georges Wandji, Aguynis Ninyum Pouomogne Copyright (c) 2021 Georges Wandji, Aguynis Ninyum Pouomogne Sun, 25 Jul 2021 13:13:33 +0000 The impact of the owner-manager’s profile on the performance of Cameroonian SMEs : Case of the West region <p>For more than a decade, the SME has been at the center of research in African. Most research questions the sustainability of the latter. In 2013, the Cameroonian government created a special bank for this category of enterprise called BC PME, in order to provide managers with the necessary funds to improve the performance of their structures. However, these enterprises are struggling to grow.&nbsp; Thus, the present study aims to determine the influence of the owner-manager profile on the performance of Cameroonian SMEs. To better understand this study, we opted for a hypothetico-deductive approach based on a positivist posture. For the test of hypotheses, data was collected from a questionnaire over a period from 2016 to 2017 from 60 Cameroonian SMEs; located in West Cameroon. Multiple regression by ordinary least square show that the socio-demographic characteristics of the owner-manager such as: gender, level of education and type of training positively and significantly influence the performance of Cameroonian SMEs. &nbsp;However, competence in the field of activity had a negatively influence on the performance of Cameroonian SMEs. Furthermore, the performance of SMEs is not a function of the owner-manager’s knowledge of a particular activity. It is assessed more by the level of study and the type of training. The Cameroonian State should also take an interest in the training of the owner-manager, in order to ensure the performance, even sustainability of SMEs.</p> Thierry Robin Lekane Donfack, Dedy Christelle Sekadjie Copyright (c) 2021 Thierry Robin Lekane Donfack, Dedy Christelle Sekadjie Sun, 25 Jul 2021 14:13:09 +0000 The challenge of performance in the governance of local authorities in Morocco: Issues and perspectives <p>Local authorities are key players in carrying out local public policies that meet public needs at the local level.</p> <p>It is within this framework that the new organic laws relating to local authorities have come to instill a new territorial vision in Morocco based on advanced regionalization accentuating the transfer of skills, the strengthening of financial resources and the limitation of administrative control in order to achieve an integrated and sustainable regional development and in order to contribute to the modernization of the structures of the State and to increase its efficiency and its effectiveness for the services rendered to the citizens.</p> <p>Thus, local authorities are now responsible for the new expenditure, whether in the fields of education, urban planning, local economic development or, for some of them, social assistance, etc.</p> <p>To initiate this process and orient it towards results in order to control local public expenditure, and to be part of a performance approach, the introduction of new measures are necessary to ensure effectiveness and efficiency. of local public action, responding at the same time to the imperatives of new public management.</p> <p>However, these instruments are still poorly understood and accepted, as their application requires a profound administrative revolution affecting the behavior of all the actors involved, hence the permanent challenge launched to the actors of public management in general and local in particular.</p> <p>This study, through a documentary and qualitative analysis of previous scientific work, proposes a theoretical model resulting from a variety of strategic approaches which are not exclusively financial in order to introduce the culture of performance within long-term territorial public management.</p> Eddie Nebie, Elmoukhtar Tbitbi Copyright (c) 2021 Eddie Nebie, Elmoukhtar Tbitbi Sun, 25 Jul 2021 14:35:42 +0000 Omnichannel retailing, from the focus on consumer behavior through organizational and retailer impact: A systematic review from a marketing perspective <p>In an increasingly digital world characterized by the rise of web 5.0, mobile internet, and broadband, companies find themselves in a process of profound adaptation. The different modes of interaction with customers also undergo systematic transformations due to the revolution that technology, especially the Internet is imposing on the market. So, this work aims to understand the complexity of Omnichannel retailing using bibliometrics and a systematic review of methodological strategies. This study also presents an investigation of the aforementioned theme considering the marketing lens as the main approach. The research was conducted in seven databases to list the main articles on the topic. The search terms were "Omnichannel" and its main variant "omnichannel". The databases used were: Google Scholar, Web Science, Scopus, Ebsco Host. The main results indicate that marketing researchers are addressing omnichannel from the consumer's perspective (consumer experiences and the importance of the customer journey in omnichannel retailing), the business strategies adopted by companies to act in this retail format (investments in technology to integrate performance across different channels), and the interaction of marketing with other organizational domains (integration of the marketing domain with other domains to act in this retailing context). In conclusion, we suggest the following research perspectives: a) themes for understanding the customer’s journey; b) stages covered and how consumer experiences can impact new purchases; c) understanding how companies are preparing to deal with this omnichannel scenario.</p> L’houssaine Mounaim, Zakaria Knidiri, Hind Tamer Copyright (c) 2021 L’houssaine Mounaim, Zakaria Knidiri, Hind Tamer Sun, 25 Jul 2021 15:05:40 +0000 Empirical study of barriers to women's financial inclusion in Morocco <p>Financial inclusion is the set of mechanisms put in place to enable individuals and businesses, which are excluded from the traditional banking circuit, to access and use financial products and services adapted to their needs. Financial inclusion enables poor people to finance their activities, save and provide for their families.</p> <p>Several studies have demonstrated significant impact that access to and use of financial services has on the lives of individuals and businesses, which in turn leads to increased savings, productive investment, consumption, poverty reduction and women's empowerment.</p> <p>Poor and vulnerable people, especially women, are the most excluded and face great difficulties in accessing formal financial services.&nbsp; The gender gap is wider in Morocco than in similar countries: only 34% of women have access to a bank account compared to 66% of men. Financial inclusion is therefore both an opportunity and a necessity, but is nevertheless hindered by a number of obstacles.</p> <p>The objective of this study is to map out and analyze the barriers to women's financial inclusion through a quantitative study using SPSS software. &nbsp;The study found that the main barriers to women's financial inclusion include their lack of knowledge of financial services, cultural or religious factors, and lack of provisions or aversion to credit.&nbsp; In order to strengthen women's financial inclusion, it is necessary to develop financial services that meet the needs of all social categories and particularly women, the popularization of financial services and products for women, and financial education, which is one of the pillars of financial inclusion, Finally, the use of mobile banking, which is considered a gas pedal of access to and use of financial services, consists of banking transactions carried out from a cell phone, which makes it possible to compensate for the low penetration of formal financial services and to remove the barriers imposed by traditional channels that penalize a large clientele, particularly women.</p> Bouchra Benyacoub Copyright (c) 2021 Bouchra Benyacoub Mon, 26 Jul 2021 20:29:37 +0000 Impact of innovation on economic growth theoretical reflection of the Nexis between the two concepts <p>Nowadays, the economic environment characterized by fierce competition and an increasingly demanding clientele, innovation is more vital for the success of companies.</p> <p>In addition, innovation, due to its importance, is appearing more and more on the entrepreneur’s agenda, as they need to stand out in order to survive.&nbsp; Because of innovation can give them advantages, improving his productivity, his growth and his profitability.</p> <p>This article aims to show the impact of innovation and investment in R&amp;D on economic growth, more specifically it highlights through a theoretical analysis the link between innovation and economic growth and the crucial role it plays in ensuring sustainable and inclusive economic growth for nations.</p> <p>Specifically, the paper reviews the literature on the treatment of the impact of innovation on economic growth, while studying the main theoretical currents. The article also reviews the contributions of empirical studies that have tested the link between innovation and economic growth.</p> Fatima-Azzahra El Bouanani, Hamid Ait Lemqddem Copyright (c) 2021 Fatima-azzahra El Bouanani, Hamid Ait Lemqddem Mon, 26 Jul 2021 22:09:49 +0000 Foreign direct investment and reduction of the poverty: Essay on the review of the literature <p>As regards several developing countries, particularly those which face the deficit of structural growth, foreign direct investment (FDI) is currently considered as a means of economic growth and development. FDI may bring positive benefits to the host economy in terms of the contribution to the growth of GDP, technology transfer, the enhancement of the human capital, the stimulation of domestic investment, and the promotion of exports, to name but a few. In fact, all these elements, as it were, work in favor of decreasing poverty and improving the welfare of the population of the host countries.</p> <p>The aim of this work is to endeavor to reexamine the theoretical and empirical literature related to the debate of the role of FDI to decrease poverty in developing countries. Within the frame of a liberal approach, we are going to proceed with a theoretical exploration of the links and mechanisms of transmission between FDI and the decrease of poverty on the one hand, and the elaboration of a review of empirical studies conducted to assess the effect of FDI on lowering poverty and the improvement of welfare in the host countries, on the other hand.</p> <p>Our results analysis displays that there is a positive link between FDI and the decrease of poverty via the stimulation of the determining factors of economic growth.</p> Mustapha Moujahid, Mohammed Khariss Copyright (c) 2021 Mustapha Moujahid, Mohammed Khariss Mon, 26 Jul 2021 23:36:19 +0000 Evolution of the tax framework of participatory products in Morocco <p>Morocco has finally joined the trajectory of participatory finance. However, despite the efforts made to promote this nascent industry, this is still very insufficient to encourage it.</p> <p>In addition, the tax variable is a determining factor in the financing decision because it weighs heavily on the cost of participatory banking products. In the absence of tax regulations that take into account the nature of these products and put in place an incentive and encouraging tax framework that guarantees better tax neutrality, this industry risks being less competitive compared to their conventional counterparts.</p> <p>The scarcity of studies dealing with this tax evolution, prompted us to study and analyze this question, while basing ourselves on the evolution of the tax framework of these products in Morocco and also on the various tax novelties brought by the succession of the laws of finances.</p> Asmae Mrhar, Aziz Bensbahou Copyright (c) 2021 Aziz Bensbahou, Asmae Mrhar Tue, 27 Jul 2021 23:37:42 +0000 Territorial organization: Concept and strategy <p>Territories are nowadays at the center of economic development strategies and is the object of political actions which often confuses territorial actors with the economic interests of the territories they represent and defend (Hatem, 2004a). The competitiveness is characterized by flexibility, diversity, quality and innovation rather than costs. The importance of resources and activities can be adapted to local conditions by transforming them into competitive advantages.</p> <p>The attractiveness of a territory is generally viewed as its capacity to attract and retain mobile factors of production and / or populations. In the sense of regional economy, the territory is a city, a region, a country or an economic zone. The study of territorial attractiveness consists in determining whether a territory can be chosen by an actor as a site (temporary or sustainable) for all or part of its activities.</p> <p>It is in this context that this article will shed light on the concept of the Territory in order to investigate its structure, organization, definition and history, as well as determining the factors that promote competitiveness and territorial attractiveness, with the aim of understanding what makes one territory more attractive than another when it comes to investments.</p> Imane Toumi, Islam Qortobi, Mimoun Guenfoudi Copyright (c) 2021 Imane Toumi, Islam Qortobi, Mimoun Guenfoudi Wed, 28 Jul 2021 00:26:02 +0000 A Possible Continental Free Trade Agreement in Africa for Trade Integration: The Perspectives Between Reality and Myth <p>With a view to intra-regional trade integration, African countries have decided to create an African Continental Free Trade Area (<strong>ACFTA</strong>) which should establish the rules and political guidelines necessary to promote intra-regional trade but the success of such political choice is conditioned by the degree of complementarity between the economies of these countries as well as their establishment in a win-win approach. In order to assess the prospects for the creation of the <strong>ACFTA</strong> and specifically on the Moroccan economy by integrating the specificities and potentials of African countries, the estimation of the potential has, however, shown the existence of a significant global potential for Morocco which can be exploited. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To do this, the implementation of the <strong>ACFTA</strong> should allow the dismantling of tariff and non-tariff barriers under the condition of a great diversification of Moroccan products exported regionally which is necessary. The empirical study by integrating the gravitational model and economic variables for the period 2001-2019 on a sample of 50 African countries has made it possible to detect a potential to be exploited but the experience of failure of the already existing interregional communities presupposes a structural transformation of a commercial order, piloting by better diversity and integration of the production chain reinforced by good infrastructure and logistics, and of a political order by boycotting with historical factors and individualism for the benefit of a goal and a lucrative common identity for all countries.</p> Kamal Hassani, Boujema El Gazzan Copyright (c) 2021 Kamal Hassani, Boujema El Gazzan Wed, 28 Jul 2021 11:51:02 +0000 Is there a communication performance of the brand? towards a definitional approach <p>The concept of performance is certainly the mirror image of our lives. We hear that we have to perform well in all spheres: in our work, studies, family life, etc. This has led researchers to talk about the "cult of performance" in our modern societies, as underlined by Bessire (1999) and Berland (2014). At present, the inflation of the use of the concept of "performance" is very striking, which gives it an ideological dimension by turning it into a "catch-all" or a "buzzword". Indeed, companies are constantly seeking performance in its various manifestations: financial, commercial, social and societal. However, to the best of our knowledge, none of the works, or at least very few, have studied communicative performance in the brand sphere.</p> <p>In this article, we aim to draw up an attempt to define the communicative performance of the brand, to highlight its different acceptances, by drawing inspiration from work on the concept of performative communication, the concept of communicative performance mobilised in the media communication of political discourses and the performative theory of the brand.</p> Zakia El Yamani Copyright (c) 2021 Zakia El Yamani Wed, 28 Jul 2021 23:33:14 +0000 The impact of the exchange rate on inflation rate in Morocco: empirical investigation (1980-2019) <p>The objective of this paper is to empirically analyze the impact of the exchange rate on inflation in Morocco. The search for competitiveness of the economy at the international level and the maintenance of financial stability are priorities in developing countries.Indeed, the rate of exchange variable has become one of the controversies of monetary policies.&nbsp; This variable is taken into account in determining the level of inflation. This leads us to treat the notion of ERPT "Exchange-rate pass through" as an indicator of the responsiveness of international prices to changes in exchange rates. Using data covering the period 1980-2019 analyzed with the ARDL model, the estimates showed that the exchange rate exerts a significant negative effect on inflation in Morocco. Thus, the exchange-rate pass through still appears as an important variable of inflation in the long run.</p> Jamaa Anoualigh, Mustapha Elmarzoqi, Abdeljabbar Abdouni Copyright (c) 2021 Jamaa Anoualigh, Mustapha Elmarzoqi, Abdeljabbar Abdouni Thu, 29 Jul 2021 22:24:45 +0000 Barriers and motivations for green logistics: A theoretical approach <p>In a highly competitive environment, the issue of green logistics is receiving considerable attention. Green supply chain management has become an important organizational philosophy for reducing environmental risk, so it plays an important role in improving business performance.</p> <p>In 1991, the American Logistics Council, a U.S.-based trade organization, defined logistics as: "the process of planning, implementing, and controlling the efficient flow and storage of goods, services, and related information from one point of origin to another" (Council of Logistics Management | Trade Organization, n.d.)</p> <p>Since the application of logistics generally has a positive effect on the efficiency of the supply chain system, it is suggested that logistics should be environmentally friendly, hence the concept of "green logistics".</p> <p>There are many barriers and factors that directly and indirectly affect the implementation of green practices in an organization (at different levels and depending on the level of development of the organization).</p> <p>In this paper, a total number of 27 barriers and 41 drivers are identified from the literature. These Barriers and Drivers are almost common in various sectors for the adoption and implementation of GSCM in companies.</p> Hind Ennaji, Mustapha Jaad Copyright (c) 2021 Hind Ennaji, Mustapha Jaad Thu, 29 Jul 2021 23:46:40 +0000 The Impact of Destination Image on Tourist’s Behavioral Intentions: Case of the Essaouira City <p>In a tourism destination, tourists are the main factor and what matters is to attract them. Therefore, in the competitive context of tourism destinations, those who can create, enhance and differentiate their image are more successful as they improve their popularity, reputation, and ability to attract more tourists in the future. Hence, we can infer that the image of the destination is one of effective marketing tools to attract more tourists.</p> <p>The purpose of this paper is to examine the impact of destination images on behavioral intentions. More specifically, we investigate the impact of cognitive and affective destination image on intentions to revisit and recommend the destination among past tourists. Data were collected from 249 tourists who visited the city of Essaouira and the model was tested using structural equation modeling based on the PLS method. The results of this study is to support the positive impact of the destination image on behavioral intentions.</p> Zineb Debbagh, Hassan Azouaoui Copyright (c) 2021 Zineb Debbagh, Hassan Azouaoui Fri, 30 Jul 2021 10:48:44 +0000 Predictive Factors of Withdrawal Behavior among Profit-Sharing Investment Depositors in Morocco <p>The main purpose of this study is to examine the determinants of deposit withdrawal behavior amongst profit-sharing deposit account holders. Based on the Push-Pull-Mooring theory, a qualitative study was conducted, with fifteen personal interviews undertaken with profit-sharing investment depositors selected from three participatory banks using a purposive sampling technique.</p> <p>Assessment of the predictive factors determining deposit withdrawal behavior resulted in three categories. The push factors were found to be, in order of decreasing frequency: (1) Sharia non-compliance risk, (2) lower rate of return, (3) deposit guarantee scheme and (4) customer relationship quality failure. The push factors were labeled as (a) conventional term deposit attractiveness, (b) conventional banks history and (c) number of branches. The mooring factors were found to be: (i) religiosity, (ii) switching costs, (iii) third-party influence and (iv) involuntary switching factors.</p> <p>This study has limitations that should be considered for future research. First and foremost, all interviewees were selected by the banks’ managers. Moreover, they were identified as individual depositors; thus, they displayed opinions, which may differ from those of corporate depositors.</p> <p>Despite the discussed limitations, the findings generated from this study have important implications for researchers, financial marketing managers as well as the policy makers and regulators. In terms of contribution to the body of knowledge, the study aimed to investigate the predictive factors of deposit withdrawal behavior in another context that of Morocco, which has not yet been explored in the literature. In addition, the findings of this study are critical to financial marketing managers for strategic marketing programs as it stresses the importance of satisfaction dimensions within a dual banking system, as is the case in Morocco. Furthermore, this study provides great indications to the policy makers and regulators on the perception of the Moroccan investment account depositors, in order to develop policies that could improve the participatory banking system in Morocco.</p> Sana Rhoudri, Lotfi Benazzou Copyright (c) 2021 Sana Rhoudri, Lotfi Benazzou Fri, 30 Jul 2021 11:47:42 +0000 Essay on the singularity of rural entrepreneurship based on Social Capital perspective <p>This research scutes rural entrepreneurship in Morocco, its central objective is to characterize this phenomenon through an approach based on social capital, indeed, other disciplines were used, such as economic sociology (Bourdieu, Putnam, Coleman, Granovetter and others). However, developing the living conditions of the vulnerable population is becoming a central objective of populations and public authorities. Rural entrepreneurship is therefore a response to this objective. In our research project, we have tried to demonstrate that mobilizing social capital is a solution to the social and economic problems in rural area. In other words, this article tries to penetrate the existing gaps by modeling the entrepreneurial process in rural areas. From this point of view, the current of the "embedded entrepreneur" facilitate the analysis of entrepreneurial process through the building and mobilizing social capital process. Therefore, to deploy this reflection at the empirical part, we have mobilized studies on sociology of social networks and the social capital design (Bourdieu, 1980), the strength of relations theory and social economic embeddedness (Granovetter, 1973, 1985). This via an abductive logic with a longitudinal qualitative analysis.</p> Naoufal Belrhazi, Asmae Diani Copyright (c) 2021 Naoufal Belrhazi, Asmae Diani Fri, 30 Jul 2021 16:46:16 +0000 Social Utility as a determinant of the performance of social and solidarity economy organizations: Case of the Tarek Ben Ziad association <p>result of a convergence of the practices of these organizations in their daily activities. Historically, SSE players have always been looking for performance, whether through the development of their statutes or through the meaning they gave to their social purpose and social utility. It is not adequate to measure the performance of these actors by traditional criteria alone. However, with the criteria of social utility, these actors can assert and justify their performance to all stakeholders, including donors,</p> <p>Associations constitute the major component of the SSE. Currently, they are increasingly questioned about their legitimacy to respond, in a specific and relevant way, to collective needs and / or to missions of general interest. This is why they must adopt a process of evaluation of their social utility (SU) allowing the demonstration of their performance.</p> <p>In an approach to contextualize the criteria of social utility proposed by Jean Gadrey (2004), we are carrying out an empirical study via a qualitative approach carried out according to a case study of one of the most important associations in the Souss Massa region to show how does the social utility contribute to performance measurement? The objective is to measure and analyze the performance of the Tarek Ibn Ziad association located in Chtouka Ait Baha Province. The results of our study confirm the close relationship between performance and the social usefulness of the association in that the criteria of the SU significantly contribute to the measurement of performance.</p> Naoual Mamdouh, Said Ahrouch Copyright (c) 2021 Naoual Mamdouh, Said Ahrouch Fri, 30 Jul 2021 17:44:43 +0000 The impact of information technology on university performance and student success <p>Improving the quality of education is a priority for most developing countries. Policy makers generally agree that such improvements can bring about productive structural change and stimulate long-term economic growth. Governments face the challenge of identifying effective and technological ways to use their limited resources and improve the quality of education. Indeed, these resources are manifested in information technology, which has grown at an accelerated rate in recent decades, significantly impacting on the way universities operate and forcing them to rethink the way they conceptualize their teaching strategies. Information technology can provide universities with powerful strategic and tactical tools which, if properly applied and used, could bring great advantages in promoting and strengthening their competitiveness. Information technology is a means to facilitate communication and exchange of information as well as to facilitate knowledge sharing between different actors in the university. This is why universities invest in and govern their information technology assets and practices. At this level, information technology can be used to improve collaboration and networking among faculty, students and administrative officials, as it removes barriers to real-time communication and effective information sharing. As the existing literature illustrates, information technology appears to have positive correlations with improved academic performance and student success. The purpose of this paper is to examine the impact of information technology on academic performance and student success and to describe the factors that affect this impact.</p> Karima El Hafid, Souàd Rafiq, Sara Amsidder Copyright (c) 2021 karima El Hafid, Souàd Rafiq, Sara Amsidder Fri, 30 Jul 2021 18:29:54 +0000 The made in Morocco label: preference, perception and key decision factors for Moroccan consumers <p>This research aims to establish the link between the country of origin (made in) and the consumer buying behavior, through the exploration of pasta consumption in Morocco. The main objectives of this study are to determine the preferences of the Moroccan consumers (current and potential) regarding pasta products that are made in Morocco as opposed to the imported ones; to gage their perception of the Moroccan brands; and to identify the key purchasing factors of the "made in Morocco” pasta.</p> <p>Our methodological choice focused on the quantitative method known as a sample survey. The study was carried out on 105 individuals; 15 cities were represented with, however, dominance of the Rabat-Salé region, and a rich diversity in terms of family situations, ages, and socio-professional categories. The questionnaire was administered face to face in part and online for the remainder.</p> <p>It appears that Moroccans consume pasta of Moroccan origin more than pasta of foreign origin. This preference is not explained by ethnocentrism as one would expect and would not necessarily reflect the behavior of an engaged, economically responsible, or culturally attached citizen. It is explained by intrinsic determinants such as price, quality, and availability of Moroccan pasta. For these same reasons, the perception of Moroccan pasta is rather positive. This perception is upheld by the reputation of the Moroccan brands, in particular the brands Tria and Dari (2021).</p> <p>The results we have achieved are generally satisfactory, but slightly offend the findings of previous studies on the subject.</p> Houda El Ferachi, Hicham Bouchartat Copyright (c) 2021 Houda El Ferachi, Hicham Bouchartat Sat, 31 Jul 2021 00:32:26 +0000 PPP through a comprehensive review of the literature: historical, conceptual and theoretical approach <p>Governments around the world are increasingly using private sector participation to develop, finance and provide infrastructure and public services via public-private partnerships (PPPs). There are multiple reasons for this adoption, ranging from the increase in public deficits, the needs and the increased aspirations of the populations, then they seek for innovation in the private sector. This article analyzes some publications from a wide range of disciplines on the basis of bibliographic research and content analysis.&nbsp;We find that despite the magnitude and importance of the phenomenon, there is no harmonious comprehension of approaches, concepts. Objectives. As well, disciplines and theories that vary considerably.&nbsp;We synthesize formerly dispersed research perspectives through a “multi-approach” framework of public-private partnerships.&nbsp;</p> Houda Lechheb, Fatima Zahra El Achabi Copyright (c) 2021 Houda Lechheb, Fatima Zahra El Achabi Sat, 31 Jul 2021 10:30:08 +0000 Efficiency of Moroccan banks: A Data Envelopment Analysis approach <p>In a competitive environment, the quest for efficiency becomes an imperative for each firm in order to maintain its competitiveness within the sector in which it operates. The financial firm has its own particularities but does not escape this efficiency objective. In order to measure this efficiency, the literature highlights several approaches and methods, however, among the different frontier-based efficiency analysis methods used in the literature, data envelopment analysis has shown its power to be applied to different types of studies and in different contexts Paradi &amp; Zhu (2013).</p> <p>The purpose of this article is to evaluate the efficiency of Moroccan banks during the period 2017-2019. DEA Analysis was conducted with an input orientation and a variable return to scale assumptions. The choice of an input orientation is motivated by the fact that it is believed that banks can control and rationalize inputs more than outputs. On the other hand, it is believed that banks operate in different scales which motivate the choice of a variable returns scale. The meta-frontier tests were combined with the Malmquist index to analyze the total productivity change over time.</p> <p>The results show that indeed Moroccan banks operate in a variable return to scale. Also, it was found that the average efficiency of all banks has changed over the study period. However, the scores recorded remain low and show that there is a serious inefficiency that needs to be corrected. For the analysis of the Malmquist index, it appears that the average improvement in total productivity of banks during the three years studied is not the result of technological innovation, but rather of the change in scale efficiency and pure efficiency; however, total productivity did not improve significantly throughout this period.</p> Ahmed Réda Aasri, Bouchra Lkoyaali Copyright (c) 2021 Ahmed Réda Aasri, Bouchra Lkoyaali Sat, 31 Jul 2021 13:18:51 +0000 Business Continuity Plan facing COVID-19: From necessity to Alterities <p>Exactly two months after the first case in Wuhan, China, towards the end of 2019, the gap between the carriers of the virus and the epidemiological situation is growing just like a sword of Damocles over the heads of systems and nations around the world. Due to its spread, this pandemic has also challenged enterprises’ operational capacity and market presence. In such a context, a question arises: did companies manage the pandemic effectively? Through this question, this article aims to explore the problematic relationship between the Covidian context and businesses and, along the way, understand why while facing Covid-19 and its multiple effects some businesses win and others lose. For this purpose, it seems opportune, first of all, to identify the multiple effects inherent in Covid-19, in order to better interpret the sensitivity of companies to the weight of the crisis, and thirdly, to specify how certain companies have managed to organize their activity and adapt to health contingencies thanks to the business continuity plan, while others have experienced great difficulties (namely making negative financial results, or cutting jobs to reduce costs, temporally or totally stopping their operations, or even declaring their bankruptcy).</p> <p>The impact of this pandemic has allowed us to determine a new way of comparison between companies: differentiation based on the use or the disuse of the business continuity plan as the ideal solution to manage and overcome this crisis by guaranteeing the preparation, the proactivity and the rapid recovery of activities. Therefore, this plan helped the companies to maintain in the market without cutting jobs or shutting down their doors.</p> Abdelouahed Berrichi, Zineb Azarkan Copyright (c) 2021 Abdelouahed Berrichi, Zineb Azarkan Sat, 31 Jul 2021 00:00:00 +0000 The tax management in small and medium-size enterprises in Cameroon: Reality check <p>This research is registered within the framework of a study based on the reality check of tax management in Small and Medium size Enterprises in Cameroon. Via an exploratory study with accountants and tax agents of Small and Medium size Enterprises based in Cameroon, this work seeks to apprehend the notion of tax management in a general manner and insists on the specificities linked to this management in Small and Medium size Enterprises. Furthermore, this study puts in place the problems complexity in the tax system, frequent changes in tax prescriptions, the lack of a tax culture by enterprise directors linked to the practice of tax management in enterprises. Finally, this work supplies the recommendations which permit a healthy tax management. These recommendations are amongst others the training and recycling of accountants charged with tax questions, participation in seminars and workshops and finally evaluation and adequation of tax choices to the general policy of the enterprise.&nbsp;&nbsp;</p> Thérèse Mai Django Wambé , Abdias Tchimed, Oumar Tikire Copyright (c) 2021 Thérèse Mai Django Wambé , Abdias Tchimed, Oumar Tikire Sat, 31 Jul 2021 14:46:13 +0000 FDI, Technology Spillovers and Export Performance of Emerging and Developing Economies <p>Foreign direct investments could be a privileged instrument for the mitigation of the technological gap, the dynamization of technological and industrial catch- up and the consolidation of the technological and scientific content of national industrial production, in addition to the modernization of productive apparatus, the expansion of industrial exports, and the celerity of their technological rise in the economies in a position of industrial takeoff. The internationalization of production favored by the rise of global value chains, as part of the process of international segmentation of production processes, has undeniably propelled the emergence of new industrial specializations and the restructuring of organizational models of production, namely in emerging countries as well as in developing countries, based on a heap of factors of attractiveness and exploitation of factorial and productive advantages, both comparative and competitive. The objective of this paper is to highlight the factors that motivate the choices and scenarios for the redeployment of production sites at the &nbsp;international scale, while measuring the impact of inward FDI on the scope of the export performance of host economies, by exploring the resulting effects on the level of industrial competitiveness, creative, research and development activities and inventive capabilities, total factor productivity, externalities and the absorptive capacity of technology transfer in the local productive system, through the ordinary least squares methodology over an analytical span of nearly three decades and a panel of 10 emerging and developing economies.</p> Jihad Nouri, Youssef Moflih, Begoña Torre Olmo Copyright (c) 2021 Jihad Nouri, Youssef Moflih, Begoña Torre Olmo Sat, 31 Jul 2021 00:00:00 +0000