18 research outputs found
Predictive Factors of Withdrawal Behavior among Profit-Sharing Investment Depositors in Morocco: A Qualitative Study from the Perspective of Push-Pull-Mooring Framework
The main purpose of this study is to examine the determinants of deposit withdrawal behavior amongst profit-sharing deposit account holders. Based on the Push-Pull-Mooring theory, a qualitative study was conducted, with fifteen personal interviews undertaken with profit-sharing investment depositors selected from three participatory banks using a purposive sampling technique.
Assessment of the predictive factors determining deposit withdrawal behavior resulted in three categories. The push factors were found to be, in order of decreasing frequency: (1) Sharia non-compliance risk, (2) lower rate of return, (3) deposit guarantee scheme and (4) customer relationship quality failure. The push factors were labeled as (a) conventional term deposit attractiveness, (b) conventional banks history and (c) number of branches. The mooring factors were found to be: (i) religiosity, (ii) switching costs, (iii) third-party influence and (iv) involuntary switching factors.
This study has limitations that should be considered for future research. First and foremost, all interviewees were selected by the banksâ managers. Moreover, they were identified as individual depositors; thus, they displayed opinions, which may differ from those of corporate depositors.
Despite the discussed limitations, the findings generated from this study have important implications for researchers, financial marketing managers as well as the policy makers and regulators. In terms of contribution to the body of knowledge, the study aimed to investigate the predictive factors of deposit withdrawal behavior in another context that of Morocco, which has not yet been explored in the literature. In addition, the findings of this study are critical to financial marketing managers for strategic marketing programs as it stresses the importance of satisfaction dimensions within a dual banking system, as is the case in Morocco. Furthermore, this study provides great indications to the policy makers and regulators on the perception of the Moroccan investment account depositors, in order to develop policies that could improve the participatory banking system in Morocco.The main purpose of this study is to examine the determinants of deposit withdrawal behavior amongst profit-sharing deposit account holders. Based on the Push-Pull-Mooring theory, a qualitative study was conducted, with fifteen personal interviews undertaken with profit-sharing investment depositors selected from three participatory banks using a purposive sampling technique.
Assessment of the predictive factors determining deposit withdrawal behavior resulted in three categories. The push factors were found to be, in order of decreasing frequency: (1) Sharia non-compliance risk, (2) lower rate of return, (3) deposit guarantee scheme and (4) customer relationship quality failure. The push factors were labeled as (a) conventional term deposit attractiveness, (b) conventional banks history and (c) number of branches. The mooring factors were found to be: (i) religiosity, (ii) switching costs, (iii) third-party influence and (iv) involuntary switching factors.
This study has limitations that should be considered for future research. First and foremost, all interviewees were selected by the banksâ managers. Moreover, they were identified as individual depositors; thus, they displayed opinions, which may differ from those of corporate depositors.
Despite the discussed limitations, the findings generated from this study have important implications for researchers, financial marketing managers as well as the policy makers and regulators. In terms of contribution to the body of knowledge, the study aimed to investigate the predictive factors of deposit withdrawal behavior in another context that of Morocco, which has not yet been explored in the literature. In addition, the findings of this study are critical to financial marketing managers for strategic marketing programs as it stresses the importance of satisfaction dimensions within a dual banking system, as is the case in Morocco. Furthermore, this study provides great indications to the policy makers and regulators on the perception of the Moroccan investment account depositors, in order to develop policies that could improve the participatory banking system in Morocco
Lâ adaptation de la fonction dâaudit interne au contexte de la crise liĂ©e Ă la Covid-19
En dĂ©cembre 2019, un virus contagieux, prĂ©nommĂ© (Covid-19), a fait son apparition en Chine, avant quâil ne se propage dans les quatre coins du monde. Afin dâattĂ©nuer sa propagation, des dĂ©cisions audacieuses ont Ă©tĂ© prises par les autoritĂ©s compĂ©tentes de la majoritĂ© des pays du monde. Une sĂ©rie de mesures ont Ă©tĂ© recommandĂ©es afin dâĂ©pargner les populations des graves dangers sanitaires. Cependant le respect de ces mesures et plus particuliĂšrement, la limitation des dĂ©placements, a eu un grand impact sur lâĂ©conomie des pays et lâactivitĂ© des entreprises. Le prĂ©sent article identifie les effets de la crise liĂ©e Ă la pandĂ©mie du coronavirus sur la performance des organisations. Il met la lumiĂšre sur la fonction de lâaudit interne qui a aussi Ă©tĂ© touchĂ©e Ă la suite de cette pandĂ©mie. Lâarticle liste Ă©galement une sĂ©rie de mĂ©thodes Ă adopter par lâauditeur interne pour pouvoir effectuer ses travaux dans le contexte actuel. Il sâen sort, dĂšs lors, que le rĂŽle de lâaudit interne est assez important dans ces circonstances. Une analyse approfondie des risques et une adaptation des plans dâaudit annuels permettront aux entreprises de faire face aux incertitudes liĂ©es Ă la crise
Covid-19 et contrĂŽle de gestion
La venue de la crise sanitaire liĂ©e au Covid-19 a chamboulĂ© lâordre mondial en touchant et en bouleversant humainement et Ă©conomiquement les entreprises. En effet, cette pandĂ©mie a eu et continue dâavoir un impact sur toutes les composantes des entreprises et surtout sur leur fonction de contrĂŽle de gestion, cet impact varie dâune organisation Ă une autre selon sa taille, son secteur dâactivitĂ© etc. En effet, le contrĂŽle de gestion est au cĆur de cette crise, et sa vocation primordiale en cette pĂ©riode est de remonter des informations fiables, pertinentes et actuelles pour mesurer lâimpact et le coĂ»t des dĂ©cisions prises dans un environnement de distanciation sociale et de tĂ©lĂ©travail. Alors, et dans un souci dâefficacitĂ© et dâefficience, cette fonction Ă chercher Ă se moderniser en intĂ©grant une transformation digitale (ERP et Big Data) complĂ©tĂ©e par un systĂšme dâintelligence Ă©conomique et de veille stratĂ©gique. Câest deux pratiques sont devenues actuellement le socle du monde des affaires et constituent un avantage concurrentiel pour les entreprises qui lâadoptent. Face Ă ce constat, et pour mieux comprendre ces divers changements, il est judicieux de faire le tour des dĂ©finitions de ces notions nouvellement adaptĂ©es par le contrĂŽle de gestion afin dâidentifier leur influence actuelle et leur Ă©ventuel impact futur.
 
La Défaillance De La ClientÚle Du Micro Crédit Au Maroc : Méthodes Des Scores
The development of microfinance in Morocco dates from the 1990s and is particularly dynamic in the years 2000. Currently, and like other sectors of finance, the microfinance knows the same difficulties concerning the rate of covering. Indeed, credit risk or non-recovery of debts is likely to hinder the development of micro-finance institutions. Thus, an important place should be reserved for the business management of credit risks of borrowers notably through the anticipation of their failure. This anticipation is achievable through the use of a technical score that can affect an individual in a group, namely the right customers and failing. Drawing on the lessons of the discrimination function provided by (Saporta, 1975), judgment can be made by socio-economic and demographic characteristics of each customer and given the form taken by different variables. Calculating scores allowed us to develop a discriminating filter to note clients, identify risk classes and identify those likely to fall
Management control practices in uncertain environments : Context of the Covid 19 health crisis.
The Covid-19 pandemic is an exceptional challenge with unique economic and social consequences. It upsets at the same time the forms of work, the structures of the organizations as well as the business management tools. These upheavals have generated an objectively uncertain environment, which poses new challenges to the management control managers, who may not be on the front line to manage the crisis, but are an indispensable pillar since they are led to face the emergency by setting up the appropriate tools for the crisis and by assisting the management in the elaboration of relevant scenarios. This article outlines the results of a qualitative study, which was carried out among a sample of management controllers from different business sectors. The main objective of the study was first to measure the impacts of the crisis on the management control function and then to highlight the changes in management control practices that were necessary to meet the environmental conditions and the organizational choices
Proposition des deÌterminants dâappreÌciation des missions dâaudit effectueÌes par les Institutions SupeÌrieures de ControÌle des Finances Publiques (ISC) : Cas du Maroc
Dans le cadre de la modernisation de la gestion publique et la consolidation des principes de transparence et de reddition des comptes, lâaudit externe constitue une composante importante des meÌcanismes de bonne gouvernance. Dans ce contexte, les institutions de controÌle se voient dans lâobligation de sâadapter aux normes internationales notamment celles eÌdicteÌes par lâOrganisation Internationale des Institutions SupeÌrieures de ControÌle des Finances Publiques. Le recours aÌ ces standards est expliqueÌ par la monteÌe en puissance de lâaudit de performance, ces dernieÌres deÌcennies, au deÌtriment des autres formes dâaudit. Lâobjectif est de garantir lâefficaciteÌ des missions, dâappreÌcier leur effet sur la performance du secteur et dâinciter les administrations auditeÌes aÌ ameÌliorer leur gestion. Cet article preÌsente une revue de litteÌrature sur les pratiques de lâaudit au sein du secteur public, analyse les bonnes pratiques que les ISC sont tenues de respecter et propose des deÌterminants dâeÌvaluation des missions dâaudit externe public, compte tenu des exigences en vigueur
Lâ aspect contingent du mĂ©tier du contrĂŽleur de gestion : rĂŽles prescrits vs rĂŽles rĂ©els
Si les objectifs de la fonction contrĂŽle de gestion ont Ă©tĂ© clairement identifiĂ©s dans la littĂ©rature au fil du temps, le contrĂŽleur de gestion en tant qu'acteur au sein de l'entreprise se retrouve en rĂ©alitĂ© avec un champ de responsabilitĂ©s beaucoup plus large qui dĂ©passe parfois le champ de compĂ©tences de la fonction. Lâobjectif de ce travail est dâidentifier les rĂŽles organisationnels rĂ©els jouĂ©s par les contrĂŽleurs de gestion Ă travers une analyse individuelle dĂ©taillĂ©e de deux profils portant le libellĂ© « contrĂŽleur de gestion » opĂ©rant dans deux entreprises avec des caractĂ©ristiques diffĂ©rentes. Une comparaison entre ces deux Ă©tudes de cas a permis de mettre en Ă©vidence la diversitĂ© des tĂąches dâune entreprise Ă une autre ainsi que de souligner lâimpact des facteurs de contingence sur la dĂ©finition du pĂ©rimĂštre dâactivitĂ©s du contrĂŽleur de gestion. Pour plus de prĂ©cision, nous avons neutralisĂ© le facteur du secteur dâactivitĂ©, les facteurs ainsi Ă©tudiĂ©s sont : la taille, le profil du dirigeant, la place accordĂ©e Ă la fonction contrĂŽle de gestion, le rattachement hiĂ©rarchique et lâexistence d'un systĂšme d'information
La réforme budgétaire à la lumiÚre du nouveau management public au Maroc : Quelles liaisons ?
Dans le cadre de sa rĂ©forme du processus budgĂ©taire, le Maroc a adoptĂ© en juin 2015 la loi organique relative Ă la loi des finances (LOF). Câest dans ce contexte que lâapproche de la rĂ©forme budgĂ©taire a vu le jour en vue de renforcer lâefficacitĂ© et la cohĂ©rence de lâaction publique. La rĂ©forme budgĂ©taire sâest basĂ©e sur la mise en place du budget-programme et lâĂ©tablissement dâune programmation budgĂ©taire triennale (PBT) glissante, actualisĂ©e chaque annĂ©e. Elle est dĂ©sormais axĂ©e sur les rĂ©sultats et a pris en considĂ©ration plusieurs termes de la gestion moderne. Câest dans ce cadre que nous tirons la liaison entre ladite rĂ©forme et le nouveau management public (NMP), qui constitue un nouveau paradigme apparu ces derniĂšres annĂ©es dans les entreprises publiques. Il vise Ă introduire plusieurs outils et concepts au secteur public afin de le dynamiser. Il existe plusieurs liaisons entre ces deux approches, Ă lâinstar de la gestion par les rĂ©sultats (GPR) et la reddition des comptes. Ces deux Ă©lĂ©ments constituent deux principales actions de la rĂ©forme budgĂ©taire et du nouveau management public (NMP) et permettent une meilleure gestion ainsi que dâancrer la culture de la performance au sein de lâorganisation
Social inequalities in Morocco and the imperative of financing: What tax policy for the new development model?
As part of the national reflection on the new dynamic development model to reduce social inequalities and in view of the repercussions of the covid-19 epidemic, the question of its financing is at the heart of the concerns of the Moroccan authorities.In this respect, thinking about a financing strategy through an efficient and adapted tax policy comes from its crucial role in the redistribution of wealth in order to reduce social inequalities. Nevertheless, the Moroccan tax system suffers from a number of dysfunctions and shortcomings that make it unfit to meet the challenges and objectives of the new development model.
The aim of this research is to present, on the one hand the imperfections of our tax system, which are sources of tax injustice, and on the other hand to emphasize the important role of fiscal policy in reducing social inequality and financing the economic and social development of our country