Performance audit: What contribution to sustainable financial management?

Authors

  • Moulay Rchid HACHIMI ALAOUI National School of Business and Management of Kenitra, Ibn Tofail University, Kenitra, Morocco
  • Nour Eddine ABDELBAKI National School of Business and Management of Kenitra, Ibn Tofail University, Kenitra, Morocco

Keywords:

Performance; Sustainable Performance; Performance Audit; Sustainable Financial Management; INTOSAI; Carbon Footprint; Social and Environmental Responsibility; Feasibility and Impact; Artificial Intelligence; Blockchain

Abstract

The objective of this article is to master the concept of performance auditing, to study its contribution to sustainable financial management, focusing on the aspects of social and environmental responsibility, to subsequently master the technicalities of sustainability verifiable by the performance auditor, in particular the Carbon footprint and the product life cycle study, as two managerial techniques allowing reconciling between financial profitability and sustainability. This will ultimately allow us to appreciate the contribution of performance auditing to sustainable management while highlighting the participation of AI and blockchain in this contribution, and finally to reformulate some recommendations in order to further improve the role of performance auditing for sustainable financial management. Note that our study is based on critical literature insofar as our objective is to make an objective assessment of the contribution of performance auditing to sustainable financial management.

 

Classification JEL: G28; G38

Paper type: Theoretical Research

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Published

2025-06-20

How to Cite

HACHIMI ALAOUI, M. R., & ABDELBAKI, N. E. (2025). Performance audit: What contribution to sustainable financial management?. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(6), 609–630. Retrieved from https://ijafame.org/index.php/ijafame/article/view/1944

Issue

Vol. 6 No. 6 (2025)

Section

Articles

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Copyright (c) 2025 Moulay Rchid HACHIMI ALAOUI, Nour Eddine ABDELBAKI

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