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

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

Contribution of Entrepreneurial Innovation to the Moroccan Economy

This article emphasizes the significance of entrepreneurial innovation in the Moroccan economic context. It highlights the opportunities it presents for enhancing the country's economic performance while acknowledging the challenges it faces. Morocco must continue to support entrepreneurial innovation by implementing policies and measures that promote entrepreneurship, stimulate research and development, and improve access to financing for entrepreneurs. In this regard, the article provides an overview of the Moroccan economic environment, focusing on the current state of the country's economy, the importance of entrepreneurial innovation in strengthening its economic performance, as well as the contributions and limitations of this innovation to the Moroccan economy. Despite existing constraints, Morocco must persevere in supporting entrepreneurial innovation through the implementation of policies and measures aimed at fostering entrepreneurship, stimulating research and development, and enhancing access to financing for entrepreneurs.&nbsp

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

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 répondre à la question du contrôle de la fortune publique, le mythe de Damoclès, lié au dispositif juridique et historique de la responsabilité personnelle et pécuniaire du comptable public, a pour objet véritable 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 analysées du point de vue juridique et historique. Pour l'exécution d'une dépense ou le recouvrement d'une créance après prise en charge, on doit obligatoirement avoir deux intervenants essentiels, à savoir l'ordonnateur et le comptable public. L’ordonnateur public de recettes et de dépenses, toute personne ayant qualité au nom d'un organisme public pour engager, constater, liquider ou ordonner soit le recouvrement d'une créance, soit le paiement d'une dette. Le comptable, quant à lui, est tout fonctionnaire ou agent ayant qualité pour exécuter au nom d'un organisme public des opérations de recettes, de dépenses ou de maniement de titres, soit au moyen du fonds et valeurs dont il a la garde, soit par virements internes d'écritures, soit encore par l'entremise d'autres comptables publics ou de comptes externes de disponibilités dont il ordonne ou surveille les mouvements. Les ordonnateurs sont soumis à trois types de contrôle : le contrôle a priori, le contrôle a posteriori et le contrôle juridictionnel. Le comptable public effectue un contrôle de régularité dont il assume la responsabilité personnelle et pécuniaire et qui rentre dans le premier type de contrôle (a priori) et qui accomplit conjointement avec l’organe de tutelle chacun dans son domaine d’intervention. Ce contrôle s'efforce de prévenir les irrégularités. Son but est d'empêcher qu'une irrégularité soit commise, une irrégularité non détectée et non décelée par le comptable public déclenche automatiquement sa responsabilité personnelle et pécuniaire, d'où la nécessité d’effectuer un contrôle exhaustif, chose qui n’est pas possible vu le nombre et la quantité d’opérations dont se charge le comptable.     Classification JEL : H19   Type de l’article : Article théorique &nbsp

Le système marocain des retraites: une crise sociale temporisée nécessitant une refonte globale et inéluctable

Le système marocain des retraites est confronté à des problèmes financiers qui compromettent à terme son efficacité et sa viabilité. Ces problèmes sont liés entres autres à la mauvaise gouvernance du système, à l’absence d’une loi cadre qui organise ce domaine, au cloisonnement des régimes se traduisant par la multiplicité des intervenants et à un mode de fonctionnement ne permettant pas de financer suffisamment les prestations.L’objectif de cette étude est de montrer les dysfonctionnements du système de retraite au Maroc. Elle porte particulièrement sur la CMR. Elle s’intéresse d’une part à l’évaluation des différents scénarios de la réforme proposés et d’autre part montre, à l’instar de certaines expériences mondiales en matière de réforme des retraites, les traits d’une réforme pertinente à la marocaine. Néanmoins, la question qui surgit immédiatement : comment peut-on rationnaliser le fonctionnement du régime des retraites au Maroc dans le cadre d’une réforme globale qui protège les acquis de la population active sans pour autant porter atteinte à l’équilibre financier et la pérennité du système

Le recouvrement des créances publiques : Le cas du Maroc

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 présenter les éléments en relation avec l’équilibre budgétaire ; sur le continent africain en général et au Maroc en particulier le recouvrement des créances publiques, relevé d’une difficulté immense, en raison du niveau des opérateurs économiques, de l’incivisme fiscal et des politiques gouvernementales, requiert une très grande importance de par sa mission de financer les dépenses publiques. Le recouvrement des créances publiques est confié aux comptables publics, seuls chargés de la collecte des créances de l’État, qui rencontrent d’immenses problèmes lors de l’exécution de leurs missions, en plus des contribuables défaillants et des contribuables qui organisent leurs insolvabilités, les comptables publics sont soumis au paradoxe de faire à la fois le recouvrement et les diligences aux créances avant leurs prescriptions pour ne pas engager leurs responsabilité personnel pécuniaire.                                          La procédure de recouvrement implique plusieurs acteurs ; les ordonnateurs, les comptables publiques et autres agents de l’État sont tous chargés de réussir leur mission. Ce dernier est codifié par une panoplie de lois et règlement qui montrent clairement que pour arriver à sa finalité le comptable public peut déclencher une procédure de recouvrement forcé qui peut aller jusqu'à l’emprisonnement du contribuable défaillant. Le recouvrement des créances publiques est l’enjeu le plus important dans les pays africains et marocains pour poursuivre le développement souhaité, pour en faire et réussir l’action de recouvrement, il faut faire face aux difficultés qui l’entrave et d’utiliser les actes matériels de façon optimale qui permet à la fois la collecte des fonds et l’instauration du civisme fiscal.   Mots clés : Créances fiscales - difficultés de recouvrement - incivisme des contribuables - gouvernance publique - justice fiscale - clientélisme politique Classification JEL : H19  Type de l’article : Article théoriqu

L’université entrepreneuriale et les pédagogies actives d’enseignement de l’entrepreneuriat

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 être enseigner ? (Gibb, 1993 ; Vesper, 1988 ; Senicourt & Verstraete, 2000). L’idée d’instaurer l’enseignement de l’entrepreneuriat au sein de l’université constitue depuis longtemps un débat et un questionnement chez plusieurs auteurs. L’université, étant un espace d’enseignement et de formation par excellence a inclus ces dernières années, non seulement l’enseignement de l’entrepreneuriat, mais également la sensibilisation et l’accompagnement des porteurs d’idées de projet jusqu’à la création des entreprises. L’objectif principal de notre travail de recherche consiste à mettre en lumière le nouveau rôle de l’université, qui dépasse ses missions traditionnelles à savoir l’enseignement et la recherche, vers une nouvelle mission relative à la sensibilisation, l’enseignement, la formation, l’accompagnement et le conseil en entrepreneuriat. Cette dernière se manifeste par les actions qu’entreprennent les universités dans le domaine de l’entrepreneuriat, qui s’ajoute à la recherche, accentuée par le nombre de productions scientifiques orientées vers le volet de l’entrepreneuriat et la création d’entreprise. De ce fait, elle permet de favoriser l’esprit entrepreneurial en formant et accompagnant les étudiants dans toutes les phases relatives à mettre en place leurs projets. Donc elle a passé d’un simple moyen qui s’adapte aux changements de l’environnement pour être le centre de ces changements. Notre recherche traite dans un premier temps la relation entre l’université et l’entrepreneuriat, par la suite les dimensions nécessaires pour parler d’une université entrepreneuriale et les pédagogies actives de l’enseignement de l’entrepreneuriat, pour finir avec le contexte de l’université entrepreneuriale marocaine.   Mots clés : entrepreneuriat, université entrepreneuriale, pédagogies actives Classification JEL : L26. Type de l’article : article théorique

Corporate Social Responsibility: Moroccan Contribution to An Ongoing Academic Discussion

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

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

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

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

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.Récemment implantées au Maroc, les banques participatives ont montré leur résilience face à la récession causée par la pandémie Covid-19, mais ceci n’empêche qu’elles ne sont pas à l’abri d’une éventuelle crise telle que celle de 2008. D’où l’intérêt de décortiquer les règles institutionnelles de la gouvernance cadrant ce système nouveau. Ce travail se propose d’expliciter la loi 103-12 relative aux circulaires de Bank-Al-Maghrib (BAM) sur les mécanismes de la gouvernance bancaire (conseil d’administration, structure de l’actionnariat, comité d’audit, comité de gestion des risques) particulièrement celle des banques participatives. Les mécanismes de gouvernance sont issus des lois légales régies par BAM qui sont délaissées aux enjeux du marché.  Donc, l’intérêt de cette recherche a pour double objectif : de clarifier et cantonner le cadre règlementaire et institutionnel destiné aux établissements de crédit au Maroc et déduire les pratiques de la bonne gouvernance. Ce choix est venu en l’absence d’un corps règlementaire qui légifère le système de gouvernance au sein des banques participatives