Vol. 3 No. 6-2 (2026): June 2

Articles

• The contribution of CSR to financial performance: the case of commercial banks in the Souss-Massa region

  Lalla Latifa El-Idrissi, Baba El Khourchi

  1-21

  • PDF (Français (France))

• Information Systems Audit and Information Systems Governance: Examining the Moderating Role of Digital Human Capital

  Imane Bounahr, Younes El Khattab

  22-37

  • PDF (Français (France))

• Entrepreneurial ecosystem, institutional quality and regional economic development in Morocco: A systematic literature review using the PRISMA method

  Hassane Bengha, Kenza El Kadiri

  38-50

  • PDF (Français (France))

• Artificial Intelligence and Organizational Performance: Mediating Factors, Integration Conditions, and Strategic Implications

  Hicham Amakhir, Rachid El Fennane, Driss Benesrighe

  51-70

  • PDF (Français (France))

• Evolution of research on SMEs digital transformation and territorial economic development: a systematic review and bibliometric analysis

  Halima El Fadli, Lahoucine Ikkou, Siham Baghdadi, Mohamed El Khabbach

  71-88

  • PDF (Français (France))

• Digital Transformation of the Moroccan General Directorate of Taxes and Improvement of Tax Audit Performance: A Semi-Systematic Review

  Soukaina Benmessaoud, Khalil Mokhlis

  89-111

  • PDF (Français (France))

• Equity and Efficiency in Health Financing: Classical Opposition or Potential Complementarity? A Critical Narrative Review with Implications for Morocco

  Abdeljalil Hassani, Mohcine Bakhat

  112-128

  • PDF (Français (France))

• Reinventing Internal Audit: The Impact of Digital Transformation in State-Owned Enterprises

  Mahmoud Boubii, Abdelali Lahrech

  129-141

  • PDF (Français (France))

• The Evolution of FinTech in Banking: A Dual-Method Systematic Review and Bibliometric Analysis (2016-2024)

  Douaa Lahrouri, Zakia Errabih

  142-167

  • PDF

• The Spectrum of Hybridity: From Economic Intelligence to Economic Espionage in Geoeconomic Competition

  Alae-Eddine Sanoussi

  168-188

  • PDF (Français (France))

• The Water-Energy Nexus as a Lever for Climate Resilience in Morocco: An Analysis of Desalination and Energy Transition Policies in the Casablanca-Settat Region

  Sanae Sebtaoui, Redouane Habboubi

  189-213

  • PDF (Français (France))