13 research outputs found

    Literature review on the utility and toles assigned to the accounting information system and accounting data in SMEs

    Get PDF
    The literature on the management systems of the SME manager shows that many small and medium sized entreprises would have only rudimentary management tools, this would explain the perference of SME managers for more informal media and verbal information (Mintzberg, 1990; Fallery, 1983). However, empirical research on this topic has led to nuanced conclusion. Therefoe, the vision of an embryonic accounting information system does not correspond to the real situation of all SMEs. The managers of SMEs are reported to have differentiated attitudes towards such data. In this context, the aim of this article is to try to determine, through a literature review, the extend to which SME managers consider formal accounting data to be relevant and useful. Relevance represents the ability of infirmation to influence user's decision by allowing them to either assess past, present, and future events or to confirm or correct their past assessments. The literature review carried out shows that the results of many studies have refuted the findin advanced a priori in the literature that the AIS of SMEs. Even if this word concludes that accounting pratices are not generalized to all SMEs, in-depth analysis of empirical studies indicates that SMEs have fairly complex AISs, various accounting practices and that their managers use accounting data their management. As a result, the idea of a simple, rudinmentary and systematically underutilized accounting information system would in reality only be a trend.The literature on the management systems of the SME manager shows that many small and medium sized entreprises would have only rudimentary management tools, this would explain the perference of SME managers for more informal media and verbal information (Mintzberg, 1990; Fallery, 1983). However, empirical research on this topic has led to nuanced conclusion. Therefoe, the vision of an embryonic accounting information system does not correspond to the real situation of all SMEs. The managers of SMEs are reported to have differentiated attitudes towards such data. In this context, the aim of this article is to try to determine, through a literature review, the extend to which SME managers consider formal accounting data to be relevant and useful. Relevance represents the ability of infirmation to influence user's decision by allowing them to either assess past, present, and future events or to confirm or correct their past assessments. The literature review carried out shows that the results of many studies have refuted the findin advanced a priori in the literature that the AIS of SMEs. Even if this word concludes that accounting pratices are not generalized to all SMEs, in-depth analysis of empirical studies indicates that SMEs have fairly complex AISs, various accounting practices and that their managers use accounting data their management. As a result, the idea of a simple, rudinmentary and systematically underutilized accounting information system would in reality only be a trend

    Entre l'épée de DamoclÚs et le management public : cas de la responsabilité personnelle et pécuniaire du comptable public au Maroc

    Get PDF
    In order to answer the question of control of public wealth, the myth of Damocles, linked to the legal and historical mechanism of the personal and pecuniary responsibility of the public accountant, has the real purpose of removing from public opinion any suspicion of embezzlement. In doing so, it creates an imaginary world, the result of interactions between myth, public financial law and public management. These are analyzed from a legal and historical point of view. For the execution of an expense or the recovery of a debt after it has been taken over, there must be two essential participants, namely the authorizing officer and the public accountant. The public authorizing officer for revenue and expenditure, any person who has the authority on behalf of a public body to initiate, establish, liquidate or order the recovery of a debt or the payment of a debt. The accountant is any official or agent who is authorized to carry out revenue, expenditure or securities handling operations on behalf of a public body, either by means of the funds and securities in his custody, or by internal transfers of entries, or through the intermediary of other public accountants or external cash accounts whose movements he orders or supervises. Authorizing officers are subject to three types of control: a priori control, a posteriori control and judicial control. The public accountant carries out a regularity control for which he assumes personal and pecuniary responsibility and which falls under the first type of control (a priori) and which is carried out jointly with the supervisory body, each in his own field of intervention. This control tries to prevent irregularities. Its purpose is to prevent irregularities from being committed; an irregularity that is not detected by the public accountant automatically triggers his or her personal and financial liability, hence the need to carry out an exhaustive control, which is not possible given the number and quantity of operations for which the accountant is responsible.     JEL Classification: H19  Paper type: Theoretical Research   Pour rĂ©pondre Ă  la question du contrĂŽle de la fortune publique, le mythe de DamoclĂšs, lié au dispositif juridique et historique de la responsabilitĂ© personnelle et pĂ©cuniaire du comptable public, a pour objet vĂ©ritable d’écarter de l’opinion toute suspicion de malversation. Ce faisant il suscite un imaginaire, fruit des interactions entre le mythe, le droit public financier et le management public. Celles-ci sont analysĂ©es du point de vue juridique et historique. Pour l'exĂ©cution d'une dĂ©pense ou le recouvrement d'une crĂ©ance aprĂšs prise en charge, on doit obligatoirement avoir deux intervenants essentiels, Ă  savoir l'ordonnateur et le comptable public. L’ordonnateur public de recettes et de dĂ©penses, toute personne ayant qualitĂ© au nom d'un organisme public pour engager, constater, liquider ou ordonner soit le recouvrement d'une crĂ©ance, soit le paiement d'une dette. Le comptable, quant Ă  lui, est tout fonctionnaire ou agent ayant qualitĂ© pour exĂ©cuter au nom d'un organisme public des opĂ©rations de recettes, de dĂ©penses ou de maniement de titres, soit au moyen du fonds et valeurs dont il a la garde, soit par virements internes d'Ă©critures, soit encore par l'entremise d'autres comptables publics ou de comptes externes de disponibilitĂ©s dont il ordonne ou surveille les mouvements. Les ordonnateurs sont soumis Ă  trois types de contrĂŽle : le contrĂŽle a priori, le contrĂŽle a posteriori et le contrĂŽle juridictionnel. Le comptable public effectue un contrĂŽle de rĂ©gularitĂ© dont il assume la responsabilitĂ© personnelle et pĂ©cuniaire et qui rentre dans le premier type de contrĂŽle (a priori) et qui accomplit conjointement avec l’organe de tutelle chacun dans son domaine d’intervention. Ce contrĂŽle s'efforce de prĂ©venir les irrĂ©gularitĂ©s. Son but est d'empĂȘcher qu'une irrĂ©gularitĂ© soit commise, une irrĂ©gularitĂ© non dĂ©tectĂ©e et non dĂ©celĂ©e par le comptable public dĂ©clenche automatiquement sa responsabilitĂ© personnelle et pĂ©cuniaire, d'oĂč la nĂ©cessitĂ© d’effectuer un contrĂŽle exhaustif, chose qui n’est pas possible vu le nombre et la quantitĂ© d’opĂ©rations dont se charge le comptable.     Classification JEL : H19   Type de l’article : Article thĂ©orique &nbsp

    Le recouvrement des créances publiques : Le cas du Maroc

    Get PDF
    It's a narrative piece in which the components of the budgetary balance will be discussed. On the African continent generally, and in Morocco in particular, recovering public debt is extremely challenging because of the sophistication of economic actors, the severity of the tax code, and governmental policies. As such, recovering public debt is crucial to Morocco's ability to fulfill its mandate to finance public expenditures. The task of recovering public debt is entrusted to the public accountants, who are the only ones responsible for collecting the state's debt. However, in addition to failing taxpayers and taxpayers who organize their insolvencies, the public accountants face the paradoxical requirement of recovering public debt while also exercising due diligence well in advance of their deadlines in order to avoid incurring their liability. The process of recovery involves a number of parties; ordonnators, public accountants, and other state agencies are all tasked with carrying out their respective tasks. This last one is codified by a plethora of laws and regulations that make it clear that in order to reach its conclusion, the public accountant may start a forced recovery process that could result in the contributory defaulter's imprisonment. The biggest challenge to continuing the desired level of development in African and Moroccan countries is the recovery of public debt. In order to do this and succeed, it is necessary to face the obstacles in the way and make the best use of the available tools to enable both the collection of funds and the establishment of a tax culture.                                         Keywords: Tax appeals - collection difficulties - impotence of taxpayers - public administration - tax cases - market politics JEL Classification: H19  Paper type: Theoretical Research Il s’agit d’un article narratif dans lequel on va prĂ©senter les Ă©lĂ©ments en relation avec l’équilibre budgĂ©taire ; sur le continent africain en gĂ©nĂ©ral et au Maroc en particulier le recouvrement des crĂ©ances publiques, relevĂ© d’une difficultĂ© immense, en raison du niveau des opĂ©rateurs Ă©conomiques, de l’incivisme fiscal et des politiques gouvernementales, requiert une trĂšs grande importance de par sa mission de financer les dĂ©penses publiques. Le recouvrement des crĂ©ances publiques est confiĂ© aux comptables publics, seuls chargĂ©s de la collecte des crĂ©ances de l’État, qui rencontrent d’immenses problĂšmes lors de l’exĂ©cution de leurs missions, en plus des contribuables dĂ©faillants et des contribuables qui organisent leurs insolvabilitĂ©s, les comptables publics sont soumis au paradoxe de faire Ă  la fois le recouvrement et les diligences aux crĂ©ances avant leurs prescriptions pour ne pas engager leurs responsabilitĂ© personnel pĂ©cuniaire.                                          La procĂ©dure de recouvrement implique plusieurs acteurs ; les ordonnateurs, les comptables publiques et autres agents de l’État sont tous chargĂ©s de rĂ©ussir leur mission. Ce dernier est codifiĂ© par une panoplie de lois et rĂšglement qui montrent clairement que pour arriver Ă  sa finalitĂ© le comptable public peut dĂ©clencher une procĂ©dure de recouvrement forcĂ© qui peut aller jusqu'Ă  l’emprisonnement du contribuable dĂ©faillant. Le recouvrement des crĂ©ances publiques est l’enjeu le plus important dans les pays africains et marocains pour poursuivre le dĂ©veloppement souhaitĂ©, pour en faire et rĂ©ussir l’action de recouvrement, il faut faire face aux difficultĂ©s qui l’entrave et d’utiliser les actes matĂ©riels de façon optimale qui permet Ă  la fois la collecte des fonds et l’instauration du civisme fiscal.   Mots clĂ©s : CrĂ©ances fiscales - difficultĂ©s de recouvrement - incivisme des contribuables - gouvernance publique - justice fiscale - clientĂ©lisme politique Classification JEL : H19  Type de l’article : Article thĂ©oriqu

    L’universitĂ© entrepreneuriale et les pĂ©dagogies actives d’enseignement de l’entrepreneuriat

    Get PDF
    introducing entrepreneurship education into the university has long been debated and questioned by several authors. The university, being a space of teaching and training par excellence, has included these last years, not only the teaching of entrepreneurship but also the sensitization and the accompaniment of the carriers of ideas of project until the creation of companies. The main objective of our research work is to highlight the new role of the university, which goes beyond its traditional missions, namely teaching and research, towards a new mission related to awareness, teaching, training, support and advice in entrepreneurship. The latter is manifested by the actions undertaken by universities in the field of entrepreneurship, which is added to research, accentuated by the number of scientific productions oriented towards entrepreneurship and business creation. Thus, it promotes the entrepreneurial spirit by training and accompanying students in all phases related to the implementation of their projects. Thus, it has gone from being a simple means that adapts to the changes in the environment to being the center of these changes. Our research deals first with the relationship between the university and entrepreneurship, then with the dimensions necessary to talk about an entrepreneurial university and the active pedagogies of teaching entrepreneurship, and finally in the context of the Moroccan entrepreneurial university.   Keywords: entrepreneurship, entrepreneurial university, active pedagogy JEL Classification: L26 Paper type: Theoretical Research    L’entrepreneuriat peut-il ĂȘtre enseigner ? (Gibb, 1993 ; Vesper, 1988 ; Senicourt & Verstraete, 2000). L’idĂ©e d’instaurer l’enseignement de l’entrepreneuriat au sein de l’universitĂ© constitue depuis longtemps un dĂ©bat et un questionnement chez plusieurs auteurs. L’universitĂ©, Ă©tant un espace d’enseignement et de formation par excellence a inclus ces derniĂšres annĂ©es, non seulement l’enseignement de l’entrepreneuriat, mais Ă©galement la sensibilisation et l’accompagnement des porteurs d’idĂ©es de projet jusqu’à la crĂ©ation des entreprises. L’objectif principal de notre travail de recherche consiste Ă  mettre en lumiĂšre le nouveau rĂŽle de l’universitĂ©, qui dĂ©passe ses missions traditionnelles Ă  savoir l’enseignement et la recherche, vers une nouvelle mission relative Ă  la sensibilisation, l’enseignement, la formation, l’accompagnement et le conseil en entrepreneuriat. Cette derniĂšre se manifeste par les actions qu’entreprennent les universitĂ©s dans le domaine de l’entrepreneuriat, qui s’ajoute Ă  la recherche, accentuĂ©e par le nombre de productions scientifiques orientĂ©es vers le volet de l’entrepreneuriat et la crĂ©ation d’entreprise. De ce fait, elle permet de favoriser l’esprit entrepreneurial en formant et accompagnant les Ă©tudiants dans toutes les phases relatives Ă  mettre en place leurs projets. Donc elle a passĂ© d’un simple moyen qui s’adapte aux changements de l’environnement pour ĂȘtre le centre de ces changements. Notre recherche traite dans un premier temps la relation entre l’universitĂ© et l’entrepreneuriat, par la suite les dimensions nĂ©cessaires pour parler d’une universitĂ© entrepreneuriale et les pĂ©dagogies actives de l’enseignement de l’entrepreneuriat, pour finir avec le contexte de l’universitĂ© entrepreneuriale marocaine.   Mots clĂ©s : entrepreneuriat, universitĂ© entrepreneuriale, pĂ©dagogies actives Classification JEL : L26. Type de l’article : article thĂ©orique

    Dynamic capabilities, competitiveness and performance of small and medium-sized enterprises: a systematic literature review

    Get PDF
    Dynamic capability theory was developed as part of the Resource Based View (RBV) to explain business performance and the notion of competitive advantage. The objective of this article is to offer a systematic overview of the scientific literature around the theory of Dynamic Capacities (DCs in relation to the performance of Small and Medium Enterprises (SME), it aims to explore how the theory of DCs has been approached by different authors in an SME context, and to examine the contribution of DCs to performance and their competitive advantage. One hundred and fifty-five relevant scientific contributions from 22 journals between 1997 and 2021 were analyzed through careful classification according to discipline, method and country. This literature review offers a summary of the state of the art and shares various trends and developments regarding this emerging research area. Among other things, it demonstrates the existence of conceptual ambiguities, different definitions and a lack of qualitative articles: this contributes to a wide range of research topics. Our analysis shows that DCs have received higher corroboration in the SME context than in the large enterprise context (Pezeshkan et al., 2016), and also a higher level of empirical support than RBV (Newbert, 2007)and other approaches in strategic management research such as transaction cost theory (David & Han, 2004). Thus, a need for empirical evidence and production of an explanatory nature is also noted: many hypotheses on the contribution of DCs to the competitive advantage of SMEs remain to be demonstrated. Moreover, this work highlights the significant and generally positive contribution of DCs to the performance of SMEs. Keywords: Dynamic capabilities, Small and Medium Enterprises, Resource Based View, competitive advantage, performance. JEL Classification: M19 Paper type: theoretical ResearchDynamic capability theory was developed as part of the Resource Based View (RBV) to explain business performance and the notion of competitive advantage. The objective of this article is to offer a systematic overview of the scientific literature around the theory of Dynamic Capacities (DCs in relation to the performance of Small and Medium Enterprises (SME), it aims to explore how the theory of DCs has been approached by different authors in an SME context, and to examine the contribution of DCs to performance and their competitive advantage. One hundred and fifty-five relevant scientific contributions from 22 journals between 1997 and 2021 were analyzed through careful classification according to discipline, method and country. This literature review offers a summary of the state of the art and shares various trends and developments regarding this emerging research area. Among other things, it demonstrates the existence of conceptual ambiguities, different definitions and a lack of qualitative articles: this contributes to a wide range of research topics. Our analysis shows that DCs have received higher corroboration in the SME context than in the large enterprise context (Pezeshkan et al., 2016), and also a higher level of empirical support than RBV (Newbert, 2007)and other approaches in strategic management research such as transaction cost theory (David & Han, 2004). Thus, a need for empirical evidence and production of an explanatory nature is also noted: many hypotheses on the contribution of DCs to the competitive advantage of SMEs remain to be demonstrated. Moreover, this work highlights the significant and generally positive contribution of DCs to the performance of SMEs. Keywords: Dynamic capabilities, Small and Medium Enterprises, Resource Based View, competitive advantage, performance. JEL Classification: M19 Paper type: theoretical Researc

    Corporate Social Responsibility: Moroccan Contribution to An Ongoing Academic Discussion

    Get PDF
    The notion of CSR appeared in the 1950s. According to the World Business Council for Sustainable Development: "Corporate social responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large" (Holme & Watts, 1999, p. 3). This responsibility is expressed to all the stakeholders who can influence its success. It refers to the idea that the company is encouraged to go beyond its economic goals to integrate social and environmental objectives for the benefit of all stakeholders. Morocco is no exception in its adherence to this practice. CSR became a vital issue after the country hosted COP 22 in Marrakech in 2016. This United Nations conference conveyed the Kingdom's commitment to policies establishing sustainable development pillars (Anouar, 2022). CSR is a widespread concept in developed and developing countries. However, academic research is concentrated on developed countries (i.e., North America and Western Europe) and some emerging countries (China and Russia). Researchers seem less interested in the cases of developing countries (Africa, Latin America, Central and Eastern Europe). It begs the question: has CSR been considered a relevant research topic by academia in Morocco? This systematic literature review aims to explore trends in academic CSR research in Morocco. It uses a descriptive analysis of 69 academic documents (i.e., journal articles, doctoral theses, and conference papers) from 2009 to date. The results obtained have highlighted the characteristics and limitations of the previous research.   Keywords: CSR, systematic literature review, stakeholders, Morocco. JEL Classification: M14      Paper type: Theoretical researchThe notion of CSR appeared in the 1950s. According to the World Business Council for Sustainable Development: "Corporate social responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large" (Holme & Watts, 1999, p. 3). This responsibility is expressed to all the stakeholders who can influence its success. It refers to the idea that the company is encouraged to go beyond its economic goals to integrate social and environmental objectives for the benefit of all stakeholders. Morocco is no exception in its adherence to this practice. CSR became a vital issue after the country hosted COP 22 in Marrakech in 2016. This United Nations conference conveyed the Kingdom's commitment to policies establishing sustainable development pillars (Anouar, 2022). CSR is a widespread concept in developed and developing countries. However, academic research is concentrated on developed countries (i.e., North America and Western Europe) and some emerging countries (China and Russia). Researchers seem less interested in the cases of developing countries (Africa, Latin America, Central and Eastern Europe). It begs the question: has CSR been considered a relevant research topic by academia in Morocco? This systematic literature review aims to explore trends in academic CSR research in Morocco. It uses a descriptive analysis of 69 academic documents (i.e., journal articles, doctoral theses, and conference papers) from 2009 to date. The results obtained have highlighted the characteristics and limitations of the previous research.   Keywords: CSR, systematic literature review, stakeholders, Morocco. JEL Classification: M14      Paper type: Theoretical researc

    Le cadre réglementaire et institutionnel de la gouvernance des banques participatives au Maroc

    Get PDF
    Recently established in Morocco, participating banks have shown their resilience in the face of the recession caused by the Covid-19 pandemic, but this does not mean that they are immune to a potential crisis such as that of 2008. Hence the interest in clarifying the institutional rules of governance within the framework of this new system. This work proposes to clarify the law 103-12 relating to Bank-Al-Maghrib (BAM) circulars on the mechanisms of bank governance (board of directors, shareholder structure, audit committee, risk management committee), particularly that of participating banks. The governance mechanisms are derived from the legal laws governed by BAM which are unregulated by market issues.  The purpose of this research is therefore twofold: to clarify and confine the regulatory and institutional framework for credit institutions in Morocco and to infer good governance practices. This choice was made in the absence of a regulation system that legislates the governance system within participating banks.RĂ©cemment implantĂ©es au Maroc, les banques participatives ont montrĂ© leur rĂ©silience face Ă  la rĂ©cession causĂ©e par la pandĂ©mie Covid-19, mais ceci n’empĂȘche qu’elles ne sont pas Ă  l’abri d’une Ă©ventuelle crise telle que celle de 2008. D’oĂč l’intĂ©rĂȘt de dĂ©cortiquer les rĂšgles institutionnelles de la gouvernance cadrant ce systĂšme nouveau. Ce travail se propose d’expliciter la loi 103-12 relative aux circulaires de Bank-Al-Maghrib (BAM) sur les mĂ©canismes de la gouvernance bancaire (conseil d’administration, structure de l’actionnariat, comitĂ© d’audit, comitĂ© de gestion des risques) particuliĂšrement celle des banques participatives. Les mĂ©canismes de gouvernance sont issus des lois lĂ©gales rĂ©gies par BAM qui sont dĂ©laissĂ©es aux enjeux du marchĂ©.  Donc, l’intĂ©rĂȘt de cette recherche a pour double objectif : de clarifier et cantonner le cadre rĂšglementaire et institutionnel destinĂ© aux Ă©tablissements de crĂ©dit au Maroc et dĂ©duire les pratiques de la bonne gouvernance. Ce choix est venu en l’absence d’un corps rĂšglementaire qui lĂ©gifĂšre le systĂšme de gouvernance au sein des banques participatives
    corecore