Vol. 4 No. 3-1 (2023): Theoretical Reserach

Articles

• The independence of the external auditor: a collective social construct

  Fatiha ID AHMAD, Omar HNICHE, Badre Eddine CHEGRI

  1-21

  • PDF (Français (France))
• Theoretical analysis of the evolution of monetary policy strategies adopted by Bank Al-Maghrib

  Mohamed ER-RAHMANY, Fouad BEN ELHAJ

  22-36

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• The impact of digital transformation on human capital practices and development

  Zouhair EL ARHLABI

  37-51

  • PDF (Français (France))
• Theoretical Foundation of Territorial Attractiveness and Associated Measurement Indicators: An In-Depth Analysis

  Mohamed ADAMOU ILLOU, Loubna OUMARI

  52-67

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• Inbound VS Outbound Marketing: Theoretical debate and comparison of the two marketing approaches

  Aicha ZEMMOURI, Morad SBITI

  68-84

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• Digital Transformation is Driving the Economy Towards Sustainable Economic Growth

  Mhamed SERDAOUI, Mounia CHERKAOUI

  85-97

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• Financial Risk Management Limits: Big-data and Risk of Modelling and Analysis

  Wiam ZAIMI, Abdeslam El MOUDDEN

  98-110

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• The management of financial risks: the possible failure of an important tool

  Raja RAOUANE, Salim EL HADDAD

  111-124

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• Determinants of user adoption of e-government services: the case of Moroccan Urban Agency

  Imane ABOULIATIM, Karima TOUNSI

  125-140

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• Study of green financing for sustainable agricultural and agro-industrial projects in the Béni Mellal-Khénifra region

  Ahmed BAHBAH, Fatima TOUHAMI

  141-153

  • PDF (Français (France))
• Technostress: A Concept Analysis

  Jihane EL KIASSI, Rachid JAHIDI

  154-169

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• Genesis and theoretical foundations of Corporate Social Responsibility

  Mohamed ZAKRAOUI, Houcine SABIR

  170-182

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• Managing the risks inherent in the digital transformation of SMEs: what contribution can internal audit make?

  Mohamed Bassrih

  183-196

  • PDF (Français (France))
• E-commerce adoption by local cooperatives in Morocco based on Technology Acceptance Model

  Youssef GANOUNE, Ahmed BOURRICHE, Abdellatif AIT HEDA

  197-212

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• The emerging governance system for the Moroccan insurance sector

  Chaymaa REGHAY, Otheman NOUISSER, Said RADI

  213-228

  • PDF (Français (France))
• Competitive Strategies of Moroccan Companies: A Literature Review

  Mohamed ALQOH, Mohamed YAOUHI

  229-251

  • PDF (Français (France))
• Territorial resilience, a human affair in an era of crisis: the case of Covid 19

  Fadoua CHAKIR, Abdelaziz BAHOUSSA

  252-265

  • PDF (Français (France))
• Overview of Moroccan banking sector in the era of covid-19

  Hajar EL MOKHTARI, Loubna BELATTAR, Imane ASRAOUI

  266-286

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• Literature review on the links between the adoption of the ABC method and improved corporate performance

  Ghizlane EL BELLOUTE, Khaddouj KARIM

  287-307

  • PDF (Français (France))
• Theoretical model on citizens' perception of public e-services: New way of adopting the administration-citizen relationship

  Ihsane EL FAKID, Noufissa EL MOUJADDIDI

  308-324

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• Entrepreneurship awareness in education systems: Comparative experiences

  Siham BOUTAHRA, Nadia MOTII

  325-340

  • PDF (Français (France))
• The interconnection between structural contingency factors, the accounting information system and management control and management control: a literature review

  Mouna BOUDRIBILA, Abdelkbir ELOUIDANI

  341-364

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• Posture and orientation towards research-action: a focus on the role of the researcher in the era of the new development model

  Abdelouahed BERRICHI, Adil RACHDI

  365-383

  • PDF (Français (France))
• Understanding the Digital Transformation Approach: TD's Determinants, Opportunities and Challenges

  Safaa ERRAGRAGUI, Mbarek AOUFIR

  384-411

  • PDF (Français (France))
• Dynamics of social protection in Morocco: Status and prospects

  Ibtissam BOUTALEB, Houda LAHMAR

  412-424

  • PDF (Français (France))
• Epistemological posture in management sciences: The Lakatocian scientific research program as a verification test

  Siham NAJI

  425-438

  • PDF (Français (France))
• Electricity pricing in Mali: the dilemma between allocative and productive efficiency

  Mahamadou Beidaly SANGARE

  439-450

  • PDF (Français (France))
• Interest rate movement and its impact on bank lending activity

  Sanaa REZKI

  451-465

  • PDF (Français (France))
• The transition to IPSAS in Morocco: Towards a new public finance management approach

  Lamyae KHATTABI, Lhoussain ELMALLOUKI

  466-480

  • PDF (Français (France))
• The use of social media as a form of strategic communication by political parties in Morocco: A theoretical study

  Nouha ANKA IDRISSI, Rachid SMOUNI

  481-503

  • PDF (Français (France))
• Comparative analysis of active and passive portfolio management: A theoretical approach

  Inssaf AZOUAGH, Driss DAOUI

  504-517

  • PDF
• Murabaha and interest-based loan: what is the difference?

  Asma SABBIR, Mbarek AOUFIR

  518-532

  • PDF (Français (France))
• The determinants of inflation targeting in Morocco in a context of gradual flexibilization of the exchange rate regime

  Laila FETHALLAH

  533-547

  • PDF (Français (France))
• The application of innovation adoption in the Moroccan banking context: literature review and design of a research model

  Ghita HIDARE, Morad SBITI

  548-562

  • PDF (Français (France))
• Can securitizing public procurement contracts help small and medium-sized enterprises access capital and contribute to economic growth?

  Yousra SOUISSA, Mohamed AZMOUR, Fatima CHAREF

  563-577

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• The relation of the new public management perspectives to service quality within public establishments and enterprises: A theoretical approach

  Houda EL MOHAFIDI, Khaddouj KARIM

  578-590

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• The impact of digitalization on the performance of the Moroccan tax administration

  EL Mostafa EL GHIOUAN, Mohamed Jalal EL ADNANI

  591-607

  • PDF (Français (France))
• Managing human resources in telework: Theoretical essay on proposing a new control model

  Yassir SAFI, Lalla Saadia HAMIDI

  608-625

  • PDF (Français (France))
• Digital transformation and economic development in the context of a health crisis

  Kawtar ABOULOUAFA, Adil LOULID

  626-638

  • PDF (Français (France))
• Revisiting the notion of liquidity

  Boubker MOULINE

  639-650

  • PDF (Français (France))
• Skills and the development of human capital in the context of Morocco's new development model: from professional performance to ethical commitment

  Younes ZAIKER

  651-670

  • PDF (Français (France))
• Financing of social and solidarity economy organizations case of the cooperative: A Literature review

  Soraya INARITEN, Khadija ANGADE

  671-685

  • PDF (Français (France))
• Influence of National and Organizational Culture on HRM Practices in an international company: a conceptual model proposal

  Fatima Azzahra ABYABA, Mustapha ACHIBANE

  686-709

  • PDF
• Transforming Public Administration: Agile Leadership and Adaptation to Technological Change

  Adil KHALIL IBRAHIM, Abdelhay BENABDELHADI

  710-723

  • PDF (Français (France))
• Study of the relationship between the internal communication strategy and the formation of the psychological contract, theoretical reflection

  Jaouad ZERRAD

  724-739

  • PDF (Français (France))
• Organizational conservatism: the good, the bad and the ugly

  Hamza NIDAAZZI, Hind HOURMAT ALLAH

  740-756

  • PDF (Français (France))
• Dividend policy: A systematic literature review

  Younes AZEKKAR, Adil EL MALLOUKY, Khalid EL OUAFA

  757-772

  • PDF (Français (France))
• A Systematic Review of the Evolution of Fair Value Accounting: A Comprehensive Analysis

  Bouchra MALHOUNI, Ahmed MAIMOUN

  773-792

  • PDF (Français (France))