Corporate governance and Corporate Social Responsibility in Islamic Banking: The case of the Moroccan banks in Italy

This paper aims to analyze the model of the Islamic bank with a business economics perspective. In particular, the author analyzes the topic of corporate governance in the Islamic bank. Starting with an overall analysis of the peculiarities and religious principles underlying the model of the Islamic Bank, as well as the similarities present in the field of Corporate Social Responsibility, we will address the theoretical aspect of corporate governance, the relationship between corporate governance and the Islamic bank stakeholders with specific regard to the possible connotations of the active or passive role of savers and investors in the decisions of management and governance related to the selected projects and funding recipients. Finally, given the current absence of Islamic banks in Italy, we propose a case study concerning the possible introduction of Islamic Shari’ah-compliant financial products by Moroccan banks operating in Italy, after the introduction of the recent Moroccan law n° 103.12, approved on 25 November 2014, relating to the credit institutions, envisages the establishment of “Participative Banks” and the offering of Shari’ah-compliant financial products.

Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researchThe purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researc

Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researchThe purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researc

Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researchThe purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researc

National Innovation Systems: The Moroccan Case

AbstractMorocco has introduced in the late 90s a National Innovation System (NIS) to make innovation a driving force for economic development in a particularly competitive context. However, the anticipated dynamics of this system do not live up to expectations. In this context, this paper proposes an analysis of the architecture of the Moroccan NIS, its achievements in the field of innovation, and its limits. The overall goal of the article is to understand why technical high-performance remains of limited impact over Moroccan economy

Implementation of Management Control Systems in Public Sector Organizations: The Case of Moroccan Universities

The purpose of this paper is to investigate how management control, as a management tool imported from the private sphere, can be implemented in a Public Sector Organization. The paper employs non-participant observation and semi-structured interviews to explore the determinants of adoption and implementation of management control systems in Moroccan universities. In addition, we have used a documental analysis to explore and diagnose managerial dysfunctions and reform initiatives of Moroccan higher education institutions. We have identified six determining variables in the implementation of management control in the Moroccan university. We have classified these variables into two sets, representing managerial and cultural determinants. Furthermore, we have proposed a conceptual model for the integration of management control in the organizational structure of the Moroccan university. The interest of this research paper stems from the topicality of public management issues in the era of the new Moroccan constitution of 2011 and successive reforms of public finance system. The new managerial philosophy highlights the contribution of management instruments previously reserved for private enterprises in the modernization of Public Sector Organizations. This paper sets out a roadmap for a safe importing of management control to the university, considered as a pilot public organization and a knowledge-creator

The existence of Roma in youth justice discourses

Critical scholars have repeatedly emphasised the importance of how various categories become constructed. This paper discusses the ‘existence’ of ‘the other’ in youth justice discourses. Drawing on qualitative analysis of police, prosecution, youth court and social services discourses, this paper discusses the positioning of migrant youths, referred to youth court on suspicion of having committed an offence. The talk particularly focuses on Czech and Slovak Roma in two legal departments in Belgium. I discuss in what types of cases and discourses the case of Roma (i.e. references to ethnicity and popular images of the ‘Roma culture’) exists and in what instances it seizes to exist. Particular attention is directed to the constitutions, circularity and contexts of ethnicising discourses throughout youth justice trajectories, as well as their performative nature

The Contribution of Internal Communication to the Social Performance of the Company: Case of Moroccan SME

This research focuses on the contribution of internal communication, through its various antecedents, on social performance by integrating human skills and entrepreneurial motivation in Morocco. Given the development of ICT (Information and Communication Technologies), individual and collective behaviors at work have changed, so we faced difficult communication. The application of human resources management is more requested so that it promotes the acquisition of knowledge, their exploitation, know-how, and creativity everywhere to companies, public and private organizations, indeed this application improves the working conditions and the acquisition of global performance. We have carried out a state of the art on theoretical framework, through which we seek to highlight the contributions of internal communication within the organization on the managerial level. This literature review has allowed us to establish eight hypotheses concerning the delimitation of the concept of internal communication, to determine its purposes and consequently to identify the dimensions of said purposes; with qualitative methodology through its four contributions to the organization, in this case, the commitment, satisfaction, motivation and individual performance that represent a management lever capable of developing a capacity and a performing competence.   Keywords: Internal Communication; Organizational Commitment; Corporate Social Performance; Know-How. JEL Classification: O1. O15. O35 Paper type: Empirical research  This research focuses on the contribution of internal communication, through its various antecedents, on social performance by integrating human skills and entrepreneurial motivation in Morocco. Given the development of ICT (Information and Communication Technologies), individual and collective behaviors at work have changed, so we faced difficult communication. The application of human resources management is more requested so that it promotes the acquisition of knowledge, their exploitation, know-how, and creativity everywhere to companies, public and private organizations, indeed this application improves the working conditions and the acquisition of global performance. We have carried out a state of the art on theoretical framework, through which we seek to highlight the contributions of internal communication within the organization on the managerial level. This literature review has allowed us to establish eight hypotheses concerning the delimitation of the concept of internal communication, to determine its purposes and consequently to identify the dimensions of said purposes; with qualitative methodology through its four contributions to the organization, in this case, the commitment, satisfaction, motivation and individual performance that represent a management lever capable of developing a capacity and a performing competence.   Keywords: Internal Communication; Organizational Commitment; Corporate Social Performance; Know-How. JEL Classification: O1. O15. O35 Paper type: Empirical research &nbsp

The contribution of public communication on the good governance process: The case of public institutions in Morocco

Good governance includes all the rules and collective processes by which the actors concerned participate in the decision-making and realization of public actions. Public communication with a strategic and well-structured vision of information exchange is part of this perspective. Despite the fact that studies have been devoted to the relationship between public communication and good governance in public institutions, few empirical studies have explained the nature of this relationship. As part of the new public management, public institutions in Morocco have moved towards a whole new way of managing through reforms and implementation of the good governance approach. The purpose of our qualitative study is to highlight the importance of public communication in the process of good governance, as well as to clarify the different components of public communication in order to understand its contribution to the process of good governance. The interviewees were managers and officials of various positions within public institutions operating in different sectors of activity. Ten semi-structured interviews were conducted and subjected to a thematic content analysis. The results identify the main elements that determine public communication: public service values, free access to information, digitization, interactivity, personal skills and behaviors, ethics and transparency. Especially since each component is taken into account both theoretically and empirically in the process of good governance, takes place in Moroccan institutions more and more. Thereby, this research provides valuable implications about the potential role of public communication in contributing to transparency, clarity in decision-making, ethical behavior, the rule of law, and strengthening the public interest in public institutions in Morocco.   Keywords: Public communication, good governance, public institutions, new public management, transparency. JEL Classification: D73, D83, H83, M00 Paper type: Empirical research  Good governance includes all the rules and collective processes by which the actors concerned participate in the decision-making and realization of public actions. Public communication with a strategic and well-structured vision of information exchange is part of this perspective. Despite the fact that studies have been devoted to the relationship between public communication and good governance in public institutions, few empirical studies have explained the nature of this relationship. As part of the new public management, public institutions in Morocco have moved towards a whole new way of managing through reforms and implementation of the good governance approach. The purpose of our qualitative study is to highlight the importance of public communication in the process of good governance, as well as to clarify the different components of public communication in order to understand its contribution to the process of good governance. The interviewees were managers and officials of various positions within public institutions operating in different sectors of activity. Ten semi-structured interviews were conducted and subjected to a thematic content analysis. The results identify the main elements that determine public communication: public service values, free access to information, digitization, interactivity, personal skills and behaviors, ethics and transparency. Especially since each component is taken into account both theoretically and empirically in the process of good governance, takes place in Moroccan institutions more and more. Thereby, this research provides valuable implications about the potential role of public communication in contributing to transparency, clarity in decision-making, ethical behavior, the rule of law, and strengthening the public interest in public institutions in Morocco.   Keywords: Public communication, good governance, public institutions, new public management, transparency. JEL Classification: D73, D83, H83, M00 Paper type: Empirical research &nbsp

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

This contribution aims to explore theoretically the concept of public-service quality and to illustrate the contribution of New Public Management (NPM) practices on the improvement of the above-mentioned quality within Public Establishments and Enterprises (EEP) that need to be more flexible, adaptable, and ready to apply new procedures with agility. Indeed, these organizations present a particular field of study as they were the first to adopt the modernization practices resulting from the new public management model. From this perspective, NMP is seen as a transdisciplinary reform, combining the strategic, financial, marketing, and human resource functions, focusing on the improvement of the global performance of the organization and providing a quality public service to satisfy the citizen customer in terms of accessibility, equity, and transparency. Through this theoretical paper, we aim to investigate the interrelation between anchoring NMP's tools and the improvement of public service quality and thus improve the performance of the sector. For this purpose, a theoretical exploration has been conducted, which ended with the development of a research hypothesis to test the theoretical relationship between the constructs of the study, ended by a conceptual model.   Keywords: New Public Management, Quality of public services, Public establishments and enterprises, Performance. JEL Classification: H83 Paper type: Theoretical ResearchThis contribution aims to explore theoretically the concept of public-service quality and to illustrate the contribution of New Public Management (NPM) practices on the improvement of the above-mentioned quality within Public Establishments and Enterprises (EEP) that need to be more flexible, adaptable, and ready to apply new procedures with agility. Indeed, these organizations present a particular field of study as they were the first to adopt the modernization practices resulting from the new public management model. From this perspective, NMP is seen as a transdisciplinary reform, combining the strategic, financial, marketing, and human resource functions, focusing on the improvement of the global performance of the organization and providing a quality public service to satisfy the citizen customer in terms of accessibility, equity, and transparency. Through this theoretical paper, we aim to investigate the interrelation between anchoring NMP's tools and the improvement of public service quality and thus improve the performance of the sector. For this purpose, a theoretical exploration has been conducted, which ended with the development of a research hypothesis to test the theoretical relationship between the constructs of the study, ended by a conceptual model.   Keywords: New Public Management, Quality of public services, Public establishments and enterprises, Performance. JEL Classification: H83 Paper type: Theoretical Researc