Sustainable auditing in the era of big data in Moroccan SMES: challenges and prospects

Abstract

In the context of digital transformation, the implementation of big data in sustainability auditing is leading to a radical overhaul of practices amongst Moroccan SMEs. However, whilst sustainable auditing and big data are becoming key concepts, there are still few empirical studies assessing their impact on Moroccan SMEs. This study aims to contribute to existing research by analysing the impact of big data on the performance of sustainable auditing within Moroccan SMEs. We employed a quantitative method, distributing questionnaires to 200 Moroccan SMEs using a random sampling method based on a survey of 100 respondents. The data collected were analysed using SPSS statistical software. The results show a significant relationship between the adoption of big data and sustainability auditing (r = 0.922, p < 0.001), while the model explains 85.1% of the variance (R² = 0.851), confirming that big data significantly enhances the effectiveness of sustainability auditing in Moroccan SMEs. Nevertheless, the three moderating variables presented did not significantly moderate this relationship, leading to the rejection of the hypotheses. Similarly, the results are valuable for SMEs, particularly in terms of training, promoting technologies, and implementing new sustainable audit methods. Finally, the study highlights the challenges that need to be addressed, including a lack of data analysis skills, a lack of infrastructure, and the need to adapt information systems.

JEL Classification : M42, Q56, O33, C83

Paper type: Empirical research