Digitalization’s Hidden Challenges in Moroccan SMEs: A Roadmap for Leadership and Sustainable Resource Management

Authors

  • Abdellah MOUSSAOUI Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
  • Ibtissam BATALI Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
  • Hafsa LEMSIEH Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco
  • Khalid ESSKALLI Faculty of Law, Economics and Social Sciences of Ain Chock, Hassan II University of Casablanca, Morocco

Keywords:

Digitalization, hidden costs, SMEs, leadership, Sustainable Management

Abstract

This study examines the hidden costs of digitalization in Moroccan SMEs, focusing on continuous training, cybersecurity, technological obsolescence, and change management. Using a quantitative survey of 53 SMEs and multiple regression analysis, it assesses the impact of these costs on profitability and business sustainability.

Findings indicate that training and cybersecurity expenses significantly reduce profitability, while technological obsolescence and poor change management exacerbate operational inefficiencies. Neglecting these factors may hinder growth and limit digital scalability.

Despite the sample size limitations, the study underscores the need for strategic cost management. SMEs are advised to adopt forward-looking budgeting to enhance resilience in an increasingly digital market. Future research could expand the scope of other regions and industries. 

 

JEL Classification: D83; M15; O33.

Paper type: Empirical research

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Published

2025-06-29

How to Cite

MOUSSAOUI, A., BATALI, I., LEMSIEH, H., & ESSKALLI, K. (2025). Digitalization’s Hidden Challenges in Moroccan SMEs: A Roadmap for Leadership and Sustainable Resource Management. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(7), 171–186. Retrieved from https://ijafame.org/index.php/ijafame/article/view/1960

Issue

Vol. 6 No. 7 (2025)

Section

Articles

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Copyright (c) 2025 Abdellah MOUSSAOUI, Ibtissam BATALI, Hafsa LEMSIEH, Khalid ESSKALLI

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