International Journal of Accounting, Finance, Auditing, Management and Economics https://ijafame.org/index.php/ijafame <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>&nbsp;</p> </div> zakaria.ezzarzari@uit.ac.ma (Prof. Dr Zakaria EZ-ZARZARI) submission@ijafame.org (Secretary of Journal) Tue, 31 Jan 2023 13:22:13 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Detecting earning management in financial crisis: empirical evidence of three boycotted companies in Morocco https://ijafame.org/index.php/ijafame/article/view/902 <p>Do companies facing a crisis such as the Boycott manage their results in the first year of the crisis? This study focused on the three companies that were the target of the Boycott campaign, which had marked Morocco on April 20, 2018. We interpellated two empirical models, a stationary model of DeAngelo (1986) and a modified Jones economic model (1995), to perform, on a longitudinal basis composed of a sample of 30 year/firm observations, an empirical test of the main research hypothesis. Adopting this quantitative approach, the management of accounting results is effective in the first year of the crisis through downward adjustments. Nevertheless, the study sample was composed of three firms in a boycott crisis, indicating a good representativeness of the results given the limited number of observations (30 firm-year observations). The theoretical framework includes political-contractual theory, governance theory and accounting threshold theory. Agency relations, political costs, governance mechanisms and accounting thresholds were mobilized to formulate hypotheses regarding the discretionary components of earnings management during a boycott crisis. The testing of these hypotheses is put in perspective with other research on accounting earnings management in a crisis context.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Earning management, Accruals, Boycott</p> <p><strong>Classification JEL : </strong>M20, M40</p> <p><strong>Type de l’article&nbsp;: </strong>Empirical research</p> Dikra EL MAGUIRI, Zineb CHAKIR Copyright (c) 2023 Dikra EL MAGUIRI, Zineb CHAKIR https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/902 Tue, 31 Jan 2023 10:48:57 +0000 SMEs and the reduction of information asymmetries: the contribution of signal theory https://ijafame.org/index.php/ijafame/article/view/903 <p>SMEs are recognized as the most important business category in our economic fabric. These companies commonly experience difficulties in accessing formal financing. Indeed, they are considered to be characterised by a strong asymmetry of information affecting their relationship with their main provider of external resources, the banks. The objective of this article is to analyse the mechanisms of resolution of information asymmetries from the point of view of signal theory. In fact, it is a question of assessing the signalling efforts of SMEs through the following variables: personal contribution of the owner, debt, guarantees, dividends paid, duration of the customer relationship, the profile of the entrepreneur, share capital, and distance. Based on questionnaire survey data from 217 Malian SMEs and the use of a binary logistics model, our results show that five (5) signals are significant in the treatment of information asymmetries by Malian SMEs. These are the personal contribution of the entrepreneur, the dividends paid, the duration of the customer relationship, the entrepreneur’s profile, and the share capital. These results suggest a reduction in the degree of informational opacity of SMEs towards banks in the presence of these signals.</p> <p><strong>Keywords:</strong> Information asymmetries, Signals, SMEs, Banking, Mali.</p> <p><strong>JEL Classification</strong>: G32, G35</p> <p><strong>Paper type:</strong> empirical article</p> Amadou HAIDARA, Boubacary CISSE, Zakari Yaou KAKA Copyright (c) 2023 Amadou HAIDARA, Boubacary CISSE, Zakari Yaou KAKA https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/903 Tue, 31 Jan 2023 11:06:09 +0000 The purchase intention of local products of Moroccan cooperatives on social media: Exploratory study https://ijafame.org/index.php/ijafame/article/view/884 <p>Social media have fully changed the way consumers interact and express themselves and how knowledge is created and exchanged (Bertino &amp; Foster, 2015). Starting from the observation of an institutional appropriation of social innovation, oriented towards competitiveness and market efficiency (Juan et al., 2020), Moroccan terroir coopératives are about to follow suit in the trade, this change raises new research questions in relation to Moroccan consumer behavior and purchase intention via social networks.</p> <p>The present research aims, through an exploratory study, to analyze the purchase intention on social networks of Moroccan terroir coopératives' products. The theoretical framework adopted refers to the theory of planned behavior (Ajzen, 1991). Our methodological approach is based on a quantitative approach conducted on 183 social network users, with the purpose of determining the variables that can determine the purchase intention of Moroccan terroir coopératives products on social networks. In order to model and analyze the relationships between the variables of the research model the PLS method was used, which allowed us to confirm that the sample has a positive attitude and finds the usefulness of buying local products on social networks.</p> <p><strong>&nbsp;</strong></p> <p><strong>Key words&nbsp;: </strong>Purchase intention, terroir cooperatives, social media, theory of planned behavior, Morocco.</p> <p><strong>JEL&nbsp;Classification :</strong> D1, D12</p> <p><strong>Paper type:</strong> Empirical research.</p> Soraya RECHIDI, Abdellatif AIT HEDA Copyright (c) 2023 Soraya RECHIDI, Abdellatif AIT HEDA https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/884 Tue, 31 Jan 2023 11:13:04 +0000 The impact of governance practices on the organizational performance of public institutions and companies: The case of the Souss-Massa region https://ijafame.org/index.php/ijafame/article/view/904 <p>The impact of governance practices on the organizational performance of public institutions and enterprises is considerable. By integrating good governance practices, these organizations can improve their management, optimize their performance and strengthen their relationships with stakeholders. Taking governance into account can therefore have a positive effect on the overall performance of these institutions and public companies. Indeed, Morocco's public enterprises and institutions have begun to understand the importance of governance in their management, but the Public Enterprises and Institutions sector has not yet adopted all the governance practices that could improve their performance and management. The implementation of these practices will have a significant impact on the relationships and interests of the parties involved in these organizations. This paper focuses on the contribution of governance practices to the improvement of organizational performance of public enterprises and institutions. To assess the relationship between governance practices and the performance of public enterprises and institutions, we used a quantitative regression method. This method allowed us to quantify the contribution of each governance practice to the overall performance of these organizations. The analysis of our results indicates that there are a number of governance practices that have a significant influence on the performance of Public Enterprises and Establishments. Among them, transparency and dissemination of information, optimization of financial resources, digitalization of processes and financial control play a key role.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Governance, Public Institutions and Enterprises, State, Stakeholders, Organisational Performance.</p> <p><strong>Classification JEL :&nbsp; </strong>H11 <em>&nbsp;&nbsp;</em></p> <p><strong>Type de l’article&nbsp;:&nbsp; </strong>article empirique.</p> Abdellati NOUREDDINE, Fatimazzahra AHACHOUM Copyright (c) 2023 Abdellati NOUREDDINE, Fatimazzahra AHACHOUM https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/904 Tue, 31 Jan 2023 11:32:42 +0000 The determinants of the port logistics performance: Case of the port of Casablanca https://ijafame.org/index.php/ijafame/article/view/905 <p>In the current context, with the opening of international markets and international trade, all companies must face the challenges of improving their tools, methods, processes, in particular improving the quality of their services and ensuring the proper operation of the supply chain in order to achieve a high level of organizational and inter-organizational performance. In this sense, ports play an important role in international trade and are a key factor in the competitiveness of the port logistics chain. In this context, productivity and performance are the main concerns of all port actors. However, the port sector is characterized by the complexity of operations and the diversity of port functions, especially because of the multiplicity and dispersion of stakeholders and the divergence of their priorities and interests. This research develops an exploratory qualitative study on the performance of port logistics in the specific Moroccan context. To do this, and in order to identify the determinants of port logistics performance, a review of previous work on port logistics performance was carried out. Following this, a comparative analysis was undertaken to identify the differences and similarities between the factors considered determinants of port performance as they exist in the literature and the statements made by the respondents.&nbsp; The results support the major role of the quality of service, the delay, the assurance of the goods, the good coordination and the cost. However, infrastructure and new technologies remain an essential criterion for the smooth running of the activity.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords:</strong> Port supply chain, determinants of port logistics performance.</p> <p><strong>JEL Classification:</strong> R41.</p> <p><strong>Paper type:</strong> Empirical research.</p> Kaoutar BENKHEDDA, Saliha EL HAKMI, Asmae BENNACEUR Copyright (c) 2023 Kaoutar BENKHEDDA, Saliha EL HAKMI, Asmae BENNACEUR https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/905 Tue, 31 Jan 2023 11:40:54 +0000 Effectiveness of the BCEAO's monetary policy in financing the economy in Benin https://ijafame.org/index.php/ijafame/article/view/906 <p>The present study aims to analyze the effectiveness of monetary policy in financing the economy in Benin. Taking part in the theoretical controversy between Keynesian and monetarist on the effectiveness of monetary policy, this study tests empirically the effectiveness of the crowding-out effect the government could exert on the private sector. To do this, econometric tests were carried out on data covering the period 1980 - 2020. The variables used in this study are: Gross Domestic Product (GDP) as an endogenous variable; credits to the economy and to the government, broad money, reserve requirements and exports as exogenous variables. The results from the error correction model (ECM) estimation that the increase in the money supply leads to an increase in both credits to the economy and to the government. Credit to the economy has a positive and significant influence on production while credit to the government negatively and significantly affects economic growth. Finally, in the long term, the broad money supply has no significant influence on economic growth. Likewise, the reserve requirements do not have significant effects both in the short and long term.</p> <p>&nbsp;</p> <p><strong>key words: </strong>money supply, credit to the economy, credit to the government, economic growth</p> <p><strong>Code JE: </strong>E52, E31, E61, E42,&nbsp; E58</p> <p><strong>Type de papier: </strong>recherche empirique</p> Tanguy Ahodègnon GBAGUIDI Copyright (c) 2023 Tanguy Ahodègnon GBAGUIDI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/906 Tue, 31 Jan 2023 11:48:09 +0000 Organization of the accounting function as a lever for the financial performance of microfinance in Benin https://ijafame.org/index.php/ijafame/article/view/907 <p>The purpose of this research is to analyze the role of the organization of the accounting function on the financial performance of microfinance in Benin. To achieve this objective, data was collected from 72 managers (managers, accountants, cashiers and collection agents) of microfinance institutions. Analysis of the results from the surveys reveals that financial performance and non-compliance with accounting procedures are strongly related R = 0.697 (Cohen, 1986) and that this relationship is positive (β = -.672 &lt; 0 and B=, -.636 &lt; 0) then the financial performance and the delay in recording accounting documents are also strongly related R = 0.761 (Cohen, 1986) and this relationship is positive (β= -.616 &lt; 0) . So these results confirm that the non-compliance with accounting procedures and the delay in recording accounting documents negatively influences the financial performance of microfinance institutions. Thus the level of financial performance of microfinance institutions is explained by the quality of the organization of their accounting function or even their improvement in compliance with accounting procedures and the recording of accounting documents.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Organization, Accounting function, Financial performance, Microfinance institution</p> <p><strong>JEL Classification: L25, M41</strong></p> <p><strong>Paper type: Empirical research</strong></p> Epiphane NONKOUDJE, Elie Mahougnon MEVO, Elie AIDO, Sèdjro Guillaume NONKOUDJE Copyright (c) 2023 Epiphane NONKOUDJE, Elie Mahougnon MEVO, Elie AIDO, Sèdjro Guillaume NONKOUDJE https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/907 Tue, 31 Jan 2023 12:07:36 +0000 Which indicators for an efficient management of Human Resources? https://ijafame.org/index.php/ijafame/article/view/892 <p>The objective of setting up a steering system for the Human Resources function is to monitor and control its performance for greater efficiency. This study aims to demonstrate that relevant indicators are a necessary tool for this purpose. The first works on the measurement of human resources date back to the mid-1960s during Eric FLAMHOLTZ's experiments and since then, several approaches have emerged including the OFAI method (Objectives, Key Success Factor, Indicator) (Autissier and Simonin, 2009), which seems to be the most appropriate for our research context. Thus, to conduct this study, we chose to carry out a qualitative study, through semi-directive interviews given the specific context of our research, that of a company operating in the mining sector. The small size of our sample is justified by the fact that our methodological approach aims to understand the choice of actions taken by our decision-makers by taking into account the key success factors for each HR activity. The sample on which the observations and analyses are based is not representative of a statistical population, but of the object of the research. Our case study was subjected to a horizontal qualitative analysis, following a transcript of our interviewees' answers. Our content analysis reflects an idea of the overall perception of our interviewees on three axes, namely the perception of the interviewees on the HR indicators, the Mission of the occupied position, and the needs and expectations of the users. The results show that there is a close link between the activities of the TAMCA/OE Management and Development entity and the indicators constructed, and that the Key Success Factors make it possible to specify the actions to be taken by activity. These results can be useful for HR professionals to focus on the relevance of HR indicators and their impact on the performance of their function. The article ends with an opening on the contribution of the HR function at the strategic level, and the link between value creation and the HR function.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Management, Human Resources Function, Indicators</p> <p><strong>JEL Classification: </strong>J24</p> <p><strong>Paper type: </strong>Empirical research</p> Sofia RAMDI, Driss EL ALAMI Copyright (c) 2023 Sofia RAMDI, Driss EL ALAMI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/892 Tue, 31 Jan 2023 12:22:45 +0000 Financing methods influencing the overall performance of cooperatives in Morocco: Case of agricultural cooperatives in the Beni Mellal-Khenifra region https://ijafame.org/index.php/ijafame/article/view/908 <p>Cooperatives in Morocco are becoming more vital to the country's economic and social development as a result of their commitment to democratic values, solidarity, cooperation, and mutual assistance. This article examines the many methods of financial administration that are used by cooperatives in Morocco. On the other hand, the economic activity that cooperatives engage in is not particularly distinct from that of other forms of businesses. The primary objective of this study is to identify the various funding options that are available to cooperatives in Morocco and to evaluate the influence that these funding sources have on the overall performance of agricultural cooperatives in Morocco. Specifically, this objective will be accomplished by analyzing data gathered from both quantitative and qualitative research methods. In addition to that, the impact that these various sources of financing have had on the overall performance of cooperatives in Morocco will be assessed as part of this research. In order to evaluate the hypotheses that were developed as a consequence of research into the relevant literature, the PLS approach was used to a sample of 120 agricultural cooperatives located in the Beni Mellal Khenifra area. This was done in order to gather data. This study reveals that there is a substantial association between the two factors (state assistance and indebtedness) and the overall performance of agricultural cooperatives. This is shown by the fact that this relationship is demonstrated by this study. However, the findings of this analysis do not support the significance hypothesis about the association between self-financing and NGOs and our dependent variable.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords: </strong>funding sources; agricultural cooperatives; overall performance; PLS method; social and solidarity economy.</p> <p><strong>JEL Classification : </strong>C01, C5, P13, Q14</p> <p><strong>Paper type: </strong>Empirical research.</p> Taoufiq ESSILI, Rania EL OUIDANI, Mohamed SABRI, Abdelkahar ZAHID Copyright (c) 2023 Taoufiq ESSILI, Rania EL OUIDANI, Mohamed SABRI, Abdelkahar ZAHID https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/908 Tue, 31 Jan 2023 12:32:55 +0000 Gender diversity in the steering committees of the Royal Moroccan Sports Federations https://ijafame.org/index.php/ijafame/article/view/896 <p>The objective of this study was to analyse the constitution relating to gender diversity in the steering committees within the Royal Moroccan Sports Federations (RMSF), focusing on the representation of women related to practice, management and technical supervision.</p> <p>A positivist descriptive approach was adopted to accommodate secondary data available via the internet, the National Olympic Committee (CNOM) and the Ministry of National Education, Preschool &amp; Sports (MENPS). In total, we collected data on 57 FRMS located in 8 Moroccan cities, representing 20,0553 licensees, 11,180 salaried and volunteer managers at the level of management and supervisory committees, and 633 members of the board of directors of the federations studied.</p> <p>The results show that female athletes (33%) are less involved in clubs than male athletes. The executive boards of the FRMS have the smallest proportion of women (6.9%) in the position of president, with a rate of (12%) for all its boards. In addition, a minority of female executives (15%) in their management bodies. There is a lack of statistical data regarding female representation in FRMS available to researchers. Future studies should consider a thorough assessment to enrich this database to discuss the progress toward gender equality in sport leadership.</p> <p>This study provides insight into the place of Moroccan women by showing how underrepresented they are in the sport.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Gender diversity, female representation, Royal Moroccan Federation, leadership positions</p> <p><strong>JEL Classification: </strong>L83, Z20</p> <p><strong>Paper type: </strong>Empirical research</p> Chaymaa LOTFY, Yasmina BENNIS BENNANI Copyright (c) 2023 Chaymaa LOTFY, Yasmina BENNIS BENNANI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/896 Tue, 31 Jan 2023 12:38:56 +0000 The reference framework of competencies at the heart of qualifying training https://ijafame.org/index.php/ijafame/article/view/909 <p>The interest in competency development has been growing for several decades and has crystallized the interest of specialists from various backgrounds, in particular because of its multiple links with the constantly changing world of work. The main objective of this paper is to assess the way in which skills are mobilized (required by the labor market) in the (training) practices of vocational training establishments.</p> <p>Given the important role that the competency framework can play in teaching pedagogy and its impact on the improvement of the quality of training, our reflection will try to answer the following question:</p> <p>With reference to the concept of the competency framework, in what way does the training system allow students in the institution to effectively acquire the basic competencies required for the exercise of their profession?</p> <p>By conducting our research using a multidisciplinary approach. We conducted a survey of internal actors (students, teachers and educational management) in a private nursing school that allowed us to contextualize these notions and to compare them with some empirical data. The present research has enabled us to arrive at the following results: it appears that the institution that served as our fieldwork does not have a clear and precise reference framework of competencies. Thus, teaching practices are not based on a formalized reference framework, and students lack confidence in the professional skills they have acquired during their training at the institution. This is due in part to the lack of pedagogical tools and methods that promote self-directed learning and autonomy.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Reference framework of competencies, qualifying training, professional aptitude, competence-based approach.</p> <p><strong>JEL classification: </strong>I210. J240</p> <p><strong>Paper Type:</strong> Empirical Research&nbsp;</p> Abdelmalek AZZOUZI Copyright (c) 2023 Abdelmalek AZZOUZI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/909 Tue, 31 Jan 2023 12:48:43 +0000 Human Resource Processes in Small and Medium Enterprises in Mali: The Case of Pharmaceutical Import and Wholesale Establishments https://ijafame.org/index.php/ijafame/article/view/910 <p>While small and medium-sized enterprises (SMEs) make up the bulk of the economic fabric in most countries of the world and contribute more than large enterprises to job creation, the dominant literature tends to maintain that the HR function is emerging, poorly structured and reveals informal practices. This research sheds light on the debates surrounding human resource management processes in Malian SMEs, particularly in the pharmaceutical import and wholesale establishments of Bamako. Three types of processes are identified: recruitment, training and skills development, and finally remuneration. This is a descriptive, cross-sectional and prospective study that lasted 10 months (July 2021-June 2022). A survey was conducted with 28 people, including 15 managers, 5 supervisors and 8 executives.</p> <p>The results show that the companies studied are more frequently putting in place a global policy in terms of recruitment, training and skills development; and thus, gradually, a remuneration system more relevant to the regulations in force and the changes in the economic context has been established. Our results show that there are differences in the practices of the companies, and that there is also a commitment on the part of staff to improve the recruitment process. However, improvements are to be expected, as Human Resources Management functions are devolved to personnel with technical and scientific knowledge. No forward-looking management of jobs and skills has been put in place. This strongly deteriorates the performance in human resources management.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Human resources process, Drug import and wholesale establishments, Bamako, Mali.</p> <p><strong>JEL Classification</strong>: O15</p> <p><strong>Paper type</strong>: Empirical research.</p> Issa COULIBALY, Oumar DIAKITE, Sylvestre TRAORE, Bassirou TIDJANI Copyright (c) 2023 Issa COULIBALY, Oumar DIAKITE, Sylvestre TRAORE, Bassirou TIDJANI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/910 Tue, 31 Jan 2023 12:58:56 +0000 Empowering rural women in Benin: a contextualization through literacy projects and programs https://ijafame.org/index.php/ijafame/article/view/911 <p>The so-called “empowerment” of rural women remains one of the strategies for combating their situation of poverty and vulnerability. It has been the subject of several studies which have attempted to measure it to know the effects of development actions in their favor.</p> <p>A polysemic and multidimensional concept, empowerment is complex; its measurement is difficult and presents challenges related particularly to its subjective and contextual characteristics, which suggest an operational and contextual definition of the concept. Through literacy programs, women are likely to become self-sufficient. One of the defining aspects of these programs is “when participants are asked to profile what an empowered woman should be in her own context”.</p> <p>This article attempts to answer the following question: what is the perception of empowerment of rural women in the context of Benin, where several literacy programs have been implemented?</p> <p>In this perspective, an exploratory, qualitative and participatory approach was adopted and supported by six (06) group interviews of seven (07) rural women each in six (06) departments of Benin. Through the content analysis method, the concept of empowerment is contextualized with an appropriate measurement framework and a local definition as they perceived it: Empowerment is a process of change that takes place in women's lives, by which they access/acquire (to) more economic and social resources, gain access to new knowledge and skills to improve their well-being and that of their families, as well as to increase their negotiation skills with men/spouses, negotiation that leads to mutual consultation and results in freer decision-making.</p> <p>The results found could serve as a starting point for future research aimed at assessing the effects or impact of rural women's participation in literacy projects and programs on their level of empowerment.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords:</strong> Empowerment, literate woman, participating woman, rural environment, measurement.</p> <p><strong>JEL Classification:</strong> C83, I 25, I28, I38, I31, J16</p> <p><strong>Type of paper:</strong> empirical research</p> Ahonami Yvette DOGNON Copyright (c) 2023 Ahonami Yvette DOGNON https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/911 Tue, 31 Jan 2023 13:09:32 +0000 The importance of emotional intelligence for the success of teams in Moroccan SMEs https://ijafame.org/index.php/ijafame/article/view/912 <p>This study examines the relationship between emotional intelligence and performance in small and medium-sized enterprises (SMEs) in Morocco. Emotional intelligence (EI) is the ability of a person to recognize and manage their own emotions and the emotions of others. It can be divided into two dimensions: intrapersonal EI, which concerns the management of one's own emotions, and interpersonal EI, which concerns the management of the emotions of others. To address this issue, we conducted a questionnaire dedicated to Moroccan SMEs more precisely for 328 firms, and used the methodology of Principal Component Analysis (PCA). The results of the study revealed that intrapersonal EI and interpersonal EI are positively related to the performance of the company in the context of Moroccan SMEs. This means that people with high EI tend to achieve better results at work. We also found that the effectiveness of interactions between people can partly explain the relationship between intrapersonal EI and company performance, as well as the relationship between interpersonal EI and company performance. In other words, when team members are able to communicate effectively and manage their own emotions and the emotions of others, this can have a positive impact on the performance of the company.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords: </strong>Emotional intelligence (EI), intra-personal and interpersonal, Principal Component Analysis (PCA), The performance of Small and Medium Enterprises -SME.</p> <p><strong>JEL Classification: </strong>C38, D91, F2, G41</p> <p><strong>Paper type: </strong>Empirical research</p> Houda TAHRI, Mohamed AL MAACHE Copyright (c) 2023 Houda TAHRI, Mohamed AL MAACHE https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/912 Tue, 31 Jan 2023 13:17:48 +0000 Environmental competencies as a source of organizational performance, case of tourist accommodation structures in rural areas https://ijafame.org/index.php/ijafame/article/view/914 <p>The contribution of the integration of sustainable development on the organizationel performance has been a major topic of debate for several years. This is the context of our research, which aims to study the effect of environmental skills on organizational performance. To do so, we have mobilized the theory of resources and competencies (RBV). We thus adopted a positivist epistemological position and a hypothetico-deductive reasoning. Within the framework of this research work, we focused on tourist accommodation establishments that are already committed to sustainable development and respect for the environment. For this reason, we selected tourist accommodation establishments that have been awarded the Quality &amp; Environment label by the Rural Tourism Development Network (RDTR). We administered a questionnaire to all the establishments that had received the label. The data collected was analyzed by means of structural equations using PLS software. The results of this work show that environmental competencies have a positive effect on employee satisfaction, retention and motivation and on the efficiency of internal processes. However, the integration of these competencies has an indirect effect on financial performance and on customer satisfaction and loyalty. However, although the results of this research are consistent with research in other contexts, the limited sample hinders their generalization.</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Sustainable development, environmental competencies, performance, Resource BasedView, tourist accommodation, rural, quality and environment label.</p> <p><strong>JEL Classification </strong>: Q01 ; L25</p> <p><strong>Type of paper</strong> : Empirical research</p> Fatima RAHOUA Copyright (c) 2023 Fatima RAHOUA https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/914 Wed, 01 Feb 2023 17:43:40 +0000 Intra-ECM Trade Intensity in Africa: Are Currency and Language Determinants? https://ijafame.org/index.php/ijafame/article/view/918 <p>The ultimate goal of trade integration in Africa is the total elimination of tariffs, the free movement of people and goods, the reduction of transaction costs and the convergence of economic rules and policies on trade, while ensuring the cohesion of the stages of regional and continental integration. In this paper, we investigate whether or not there is a need for a more comprehensive approach to trade integration in Africa, and if so, how this can be achieved. In this paper, we investigate whether currency and common language, taken together, are determining factors in trade intensity.&nbsp; For this purpose, we use the gravity model augmented with variables such as language, currency and common language interaction (mon≠lancom), currency and common border interaction (mon≠frntcom), border and trade agreement interaction (frntcom≠accom), bilateral trade volume by the economic weight of two countries (their GDP or GDP/capita in general) and by the distance between them which can evolve as a function of time Disdier and Head (2008) and Buch et al. After estimating the model with 2129 observations, we find a lack of overall significance in ECOWAS and IGAD, but in the other communities, namely ECCAS, EAC, CENSAD, AMU, SADC and COMESA, the model is globally significant. This means that currency and language remain determinant in the intensification of trade in Africa. As economic policy recommendations, accelerate the process of finalising and putting into circulation the single currency and a uniform continental communication system.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords: </strong>Trade intensity; Intra-CER; Determinants</p> <p><strong>JEL Classification : </strong>F02 F15 F19 F42</p> <p><strong>Paper Type: </strong>Empirical Research</p> Al Housseyny SAMBOU, SAMBA DIOP Copyright (c) 2023 Al Housseyny SAMBOU, SAMBA DIOP https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/918 Sun, 05 Feb 2023 17:31:04 +0000 Acceptance and reluctance of vaccination against Covid19 among Moroccan citizens: Case of the grand Casablanca-Settat region https://ijafame.org/index.php/ijafame/article/view/919 <p>To cope with the Covid19 pandemic in Morocco, It is imperative to understand the attitudes of Moroccan citizens towards available vaccines and the determinants influencing their decision to get vaccinated in order to adapt the speech of health institutions according to their reference. Therefore, in this article, we will explore the determinants that influence the attitude of the Moroccan public towards the Covid19 vaccine and identify elements that could motivate or prevent vaccination among Moroccan citizens. A cross-sectional survey using an online questionnaire was conducted among an adult population in the Casablanca- Settat region in Morocco. Chi-square tests were deployed to identify the factors impacting the decision to accept or resist the Covid19 vaccine. A logistic regression was used to analyze the predicted factors associated with the decision to be vaccinated or not against Coronavirus. In total, we found that out of a sample of 844 participants, 89.8% accepted to take the COVID-19 vaccine for precautionary reasons; however, 58.6% of those who refused the vaccine, it was out of distrust of government decisions. Multivariate logistic regression indicated that age, gender, educational level and health status were the main sociodemographic factors affecting the attitude to receive a COVID-19 vaccine. One of the limitations of this study is not taking no account of the third and fourth doses of the anti-Covid vaccine.</p> <p>&nbsp;</p> <p><strong>Keywords : </strong>Covid 19&nbsp;; vaccine ; acceptance ; reluctance ; attitude ; perception ; Morocco</p> <p><strong>JEL classification&nbsp;: </strong>I00</p> <p><strong>Paper Type&nbsp;: </strong>Empirical research</p> Rachid CHAABITA, Bouchra BENNANI, Zineb CHAABANI, Moussab GHOUJDAM Copyright (c) 2023 Rachid CHAABITA, Bouchra BENNANI, Zineb CHAABANI, Moussab GHOUJDAM https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/919 Sun, 05 Feb 2023 18:03:59 +0000 The practice of territorial marketing as an accelerated process for the development and repositioning of a territory: Case of the industrial zone Ait Melloul, Souss Massa region https://ijafame.org/index.php/ijafame/article/view/890 <p>This article presents a theoretical synthesis from the literature as well as a qualitative study focusing on the real situation of the Ait Melloul industrial zone in the Souss Massa region, Morocco, to answer the following question: How territorial marketing can contribute local authorities to ensure the repositioning of the Ait Melloul industrial zone? And in order to study this main question, we opted for a qualitative approach. Thus, to bring my skills into line with my specialty option, I chose to harmonize territorial marketing with the municipality's ambitions of local development, hence the choice of this theme: "The practice of marketing as an accelerated process for the development and repositioning of a territory: Case of the Ait Melloul industrial zone, Souss Massa Region, Morocco”. This choice is justified by the importance of the industrial zone which constitutes a pillar of the city. Admittedly, the industrial zone has been diverted from the interests of local officials in terms of its territorial development, which threatens a tendency to relocate to other destinations. Hence the interest of using marketing tools to fulfill the mission of the municipality in order to reposition the industrial zone of Ait Melloul. We chose as an investigation tool the establishment of a semi-directive interview guide with the head of the industry department in the trade and industry delegation, responsible for the industrial zone of Ait Melloul in order to understand the actions carried out by the local authority and the territorial development actors serving this area. As well as with some members of ADIZIA (the association of investors in the industrial zone of Ait Melloul) whose objective is to study the degree of satisfaction of companies located in the industrial zone of Ait Melloul; knowing that our sample will focus on local and international companies located in the industrial district of Ait Melloul.</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Territorial marketing, investment, local authorities, investment, governance, repositioning, territory.</p> <p><strong>JEL Classification</strong> : M31 ; P35</p> <p><strong>Paper type :&nbsp;</strong>Empirical research</p> Loubna KOURAICH, Aziz SAIR Copyright (c) 2023 Loubna KOURAICH, Aziz SAIR https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/890 Sun, 05 Feb 2023 20:53:52 +0000 Empirical study of the relationship between intellectual capital and open innovation within companies in agribusiness https://ijafame.org/index.php/ijafame/article/view/920 <p>This article aims to examine the relationship between intellectual capital and open innovation. It is a question of studying the immaterial components which can have an influence on the practices of open innovation. The objective is to want to both understand the open innovation practices of agri-food companies and examine and describe the impact of each of the components of intellectual capital on these practices.</p> <p>The treatment of our problem required a sequential approach through a first exploratory qualitative study materialized by the administration of a semi-directive interview guide with managers and managers of agri-food companies and a second confirmatory quantitative study through a questionnaire, administered to 45 agri-food companies. Exploratory and confirmatory statistical factor analyzes were established to test our research hypotheses, so we used Structural Equation Models in this approach. The confirmatory factor analysis was therefore carried out using the SMART PLS version 3 software which adapts perfectly to the reflexive nature of the latent variables of our research model and the type of modeling through the structural equations.</p> <p>Our results reveal the crucial role of relational capital in the adoption of open innovation. Indeed, relational capital has a positive and significant influence on the three open innovation practices studied, namely: openness to external sources of information and knowledge, R&amp;D collaborations and other incoming activities. We also note the informal and intuitive nature of innovation under the aegis of the open innovation paradigm and the non-formalization of research and development collaborations carried out jointly with external partners.</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Intellectual capital, Relational capital, Open innovation, R&amp;D collaboration.</p> <p><strong>JEL Classification</strong>: O31, O34</p> <p><strong>Type of Paper</strong>: Empirical article.</p> Hasna ELBOUZIDI Copyright (c) 2023 Hasna ELBOUZIDI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/920 Sun, 05 Feb 2023 21:43:11 +0000 Commercial opening and synchronization of cycles: case of ECCAS and ECOWAS https://ijafame.org/index.php/ijafame/article/view/921 <p>The objective of this work is to see if trade openness allows for a synchronization of cycles and thus a greater efficiency of fiscal policy and price coordination policy. Furthermore, this work evaluates the relationship between trade openness and cycle synchronization in ECOWAS and ECCAS. The statistical methodologies used are the calculation of absolute deviations from the mean of public expenditure and inflation, the calculation of the degree of trade openness on the one hand, and the calculation of cycle synchronization using the Hodrick Prescott (HP) method on the other. For a good estimation, we used the gravity model on 690 observations (420 for ECOWAS + 270 for ECCAS) using the ordinary least squares method added instrumental variables such as the common language, maritime façade called in the work by coastal country and the single currency. The results obtained show that trade openness favors the synchronization of cycles in ECOWAS and remains unfavorable in ECCAS. On the one hand, there is a good coordination of fiscal policy and price coordination policy in ECCAS (panel B), and an absence of these policies in ECOWAS despite the efforts made.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords</strong>: Business cycle synchronization, instrumental variable, fiscal policy</p> <p><strong>JEL classification: </strong>B27 C23 C26 E31</p> Al Housseyny SAMBOU Copyright (c) 2023 Al Housseyny SAMBOU https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/921 Sun, 05 Feb 2023 22:01:59 +0000 The role of human capital in improving organizational resilience of service establishments: A case study of hotel businesses in Marrakech https://ijafame.org/index.php/ijafame/article/view/922 <p>The luxury hotel sector in Marrakech is an important industry that plays a significant role in the local economy. The success of these hotels depends on various factors, including the quality of their services, the satisfaction of their customers, and the efficiency of their operations. One factor that has not been extensively studied in the context of the Moroccan hotel industry is the role of human capital in organizational resilience.</p> <p>This research aims to fill this gap by examining the influence of human capital on organizational resilience in the luxury hotel sector in Marrakech. To do this, the author has conducted a literature review and formulated hypotheses about the relationship between human capital and organizational resilience. In addition, the author has developed a semi-structured interview guide to be used in a qualitative study of this issue. The aim of this research is to determine to what extent human capital can enhance organizational resilience in the Moroccan hotel industry.</p> <p>It is important to conduct this research because it will contribute to our understanding of how human capital can impact organizational resilience in the hotel industry. Human capital is often underestimated in the hotel business, and employees are not always recognized for their true value. However, human capital plays a central role in creating a quality experience for customers, and customer satisfaction is a determining factor in the success of a hotel business. By studying the relationship between human capital and organizational resilience, this research will provide valuable insights into the importance of considering human capital in order to optimize organizational resilience.</p> <p>There are a few limitations to this study. One limitation is related to the literature review, which is limited due to the novelty of the subject. Another limitation is that the qualitative study of this issue may be challenging. However, despite these limitations, this research has the potential to provide valuable insights into the role of human capital in organizational resilience in the Moroccan hotel industry.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords: </strong>Human capital, organizational resilience, Hospitality</p> <p><strong>JEL Classification: </strong>M54</p> <p><strong>Paper type: </strong>Empirical research</p> Mhamed EL GHOZAIL, Rkia EL IDRISSI Copyright (c) 2023 Mhamed EL GHOZAIL, Rkia EL IDRISSI https://creativecommons.org/licenses/by-nc-nd/4.0 https://ijafame.org/index.php/ijafame/article/view/922 Sun, 05 Feb 2023 22:21:50 +0000