|
on MENA - Middle East and North Africa |
| By: | Adil Laouane Laouane (UIT - Université Ibn Tofaïl); Mohamed Torra (UIT - Université Ibn Tofaïl) |
| Abstract: | The development of financial markets, the importance of the transparency of financial information disclosed, and the consequences of globalization have led to changes in accounting science, particularly in its financial reporting dimension. In the case of Morocco, the Moroccan accounting framework remained frozen in the face of changes induced by IFRS standards. The process of convergence of accounting standards with international standards (IFRS) has so far been limited to financial sector groups and listed companies. Our article discusses the impact of the introduction of IFRS on the way of calculating turnover.We will seek to show, on the basis of a comparative analysis, how the change in accounting standards could affect the net income of Moroccan adoptive companies |
| Abstract: | Le développement des marchés financiers, l'importance de la transparence des informations financières divulguées, les conséquences de la mondialisation ont fait évoluer la science comptable, notamment au niveau de sa dimension relative à l'information financière. Pour le cas du Maroc, le référentiel comptable marocain est resté figé face aux changements induits par les normes IFRS. Le processus de convergence de normes comptables avec les référentiels internationaux (IFRS) s'est pour l'instant limité aux groupes du secteur financier et aux sociétés cotées. Notre article aborde l'impact de l'introduction des normes IFRS sur le mode de calcul du chiffre d'affaires, Nous chercherons à montrer, sur la base d'une analyse comparative, de quelle manière le changement des normes comptables pourraient affecter le résultat net des entreprises marocaines adoptives. |
| Keywords: | IFRS standards,general accounting standards,Moroccan accounting standards,net income,Normes IFRS,code général de la normalisation comptable,référentiel comptable marocain,résultat net |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03639461&r= |
| By: | Bouchra Jeddi (Université Hassan 1er [Settat]) |
| Abstract: | Tourism is considered as a sector of activity with a strong contribution to territorial development. The OMT, for example, consider it as the engine of socio-economic growth, by acting on poverty reduction and working for job creation, has chosen which has enabled it to acquire international status, as a development tool, which contributes to improving living conditions at the local level. Rurality in Morocco as in the world experiencing a strong dependence on the agricultural sector, which presents fluctuating productions, due to the succession of years of drought in these countries, has confronted the populations of rural areas with major problems, such as unemployment, poverty and exodus. The issue of possible development strategies in rural territories then began to emerge, emphasizing the importance of diversifying the economy of these rural territories, in order to compensate for the low yield of agriculture, by focusing towards other sectors of activity such as tourism, especially for territories with potential for the development of the sector. The development of a tourist activity in rural areas could therefore constitute a contributing factor to sustainable local development within rural Moroccan territories. In order to assess the socio-economic impact of this activity on rural territorial development, this article is based on an empirical study mobilizing a mixed approach, relying on a quantitative approach through the exploitation of the figures collected based on documentary research and a qualitative approach mobilizing the socio-economic indicators of rural territorial development, relating to rural tourist activity, which are employment, income and tourist supply and demand. These indicators were evaluated from the answers collected from the interviews held with the local tourism stakeholders interviewed, as part of a field study carried out at the level of a Moroccan rural territory which is the province of AZILAL. The results of this empirical study revealed that rural tourism has marked its role as a lever for territorial development in poor areas, which have a natural and cultural heritage favorable to the development of a tourist activity. |
| Abstract: | Le tourisme est considéré comme un secteur d'activité à forte contribution au développement territorial. L'OMT, à titre d'exemple, le considère comme moteur de la croissance socio-économique, en agissant sur la réduction de la pauvreté et oeuvrant à la création d'emplois, chose qui lui a permis d'acquérir le statut international, d'outil de développement, qui contribue à l'amélioration des conditions de vie au niveau local. La ruralité au Maroc comme dans le monde connaissant une forte dépendance au secteur agricole, qui présente des productions fluctuantes, dues à la succession des années de sécheresse dans ces pays, a fait confronter les populations des territoires ruraux, à des problèmes d'ordre majeur, telles que le chômage, la pauvreté et l'exode. La problématique des stratégies de développement possibles dans les territoires ruraux commença alors à émerger, en insistant sur l'intérêt de la diversification de l'économie de ces territoires ruraux, afin de compenser la faiblesse de rendement de l'agriculture, en s'orientant vers d'autres secteurs d'activités tels que le tourisme, surtout pour les territoires à potentiel pour le développement du secteur. Le développement d'une activité touristique dans le milieu rural pourrait donc constituer un facteur de contribution à un développement local durable, au sein des territoires ruraux marocains. Afin d'évaluer l'impact socio-économique de cette activité sur le développement territorial rural, cet article s'est basé sur une étude empirique mobilisant une approche mixte, s'appuyant sur une approche quantitative à travers l'exploitation des données chiffrées recueillies à partir de la recherche documentaire et une approche qualitative mobilisant les indicateurs socio-économiques du développement territorial rural, relatifs à l'activité touristique rurale, qui sont l'emploi, le revenu et l'offre et la demande touristiques. Ces indicateurs ont été évalués à partir des réponses recueillies des entretiens tenus avec les acteurs locaux du tourisme interrogés, dans le cadre d'une étude de terrain réalisée au niveau d'un territoire rural marocain qui est la province d'AZILAL. Les résultats de cette étude empirique ont dévoilé que le tourisme rural a marqué son rôle de levier de développement territorial dans les zones pauvres, qui disposent d'un patrimoine naturel et culturel favorable au développement d'une activité touristique. |
| Keywords: | Développement territorial rural,tourisme rural,indicateurs socio-économiques |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03651735&r= |
| By: | Abdelaaziz Ait Ali; Uri Dadush; Fatima Ezzahra Mengoub; Isabelle Tsakok |
| Abstract: | Following on the heels of the COVID-19 pandemic and severe drought in North Africa, the Russian invasion of Ukraine – large exporters of food and, in the case of Russia, energy— may inflict increased hunger on the food insecure in Morocco – despite mitigating measures by the government. Morocco is so far successfully shielding its large poor and vulnerable population by subsidizing essential commodities. With memories of the violent protests during the 2007/08 food and fuel crisis still fresh, government support is necessary to maintain social stability. Such support measures are costly even in a typical year. In 2022, the legacy of the pandemic, a combination of drought, soaring cereal and oil prices, global inflation, and economic slowdown will test the 'government's ability to keep fiscal deficits within sustainable bounds. Looking to the longer term, the high costs of government subsidies highlight the need for a sustainable strategy to deal with food security. Morocco's New Development Model (April 2021) promises to progress towards this goal by re-orienting public investment and creating incentives to improve efficiency and resilience in rain-fed agriculture and add value throughout the agri-food sector, not just in irrigated agriculture. The food and fuel crises triggered by the war raise the stakes for reforming the agri-food system throughout Africa, not only in Morocco. The African Continental Free Trade Agreement (AfCFTA) presents a unique opportunity to develop a vast and reliable regional market including food that is less exposed to the vagaries of the political, security, and economic environment outside the region. |
| Date: | 2022–04 |
| URL: | http://d.repec.org/n?u=RePEc:ocp:ppaper:pb34-22&r= |
| By: | Sanaa Baha (UH2MC - Université Hassan II [Casablanca]) |
| Abstract: | The role of institutions for good performance has been the subject of several works which have shown the direct relationship between good institutions and economic growth. It is with this in mind that New Public Management has developed over the past decades as the new managerial trend in public affairs. This new management, inspired by the management of private organizations, calls for making performance the basis of public management. All over the world and particularly in developing countries, especially Morocco, adherence to the principles and practices of this new management has become a source of legitimacy for public organizations. The objective of the reforms inspired by this new management, from their first generations, is to produce a change in public organizations: a change in structures, organizational processes, behaviors, responsibilities and cultures and in the delivery of services. The question that arises then and after several years of experimentation and testing is whether this new management has produced a change in Moroccan public organizations. To answer this question, we conducted a survey of the administrations that participated in the foreshadowing waves of the new organic finance law under the 2015 finance law (whose are experimenting with several principles and tools of the new public management centered on results and performance), as well as with the support, control and audit entities of these administrations. The analysis of the data from this survey has confirmed to us that the adoption of reforms, even if they have performed well elsewhere, is not enough on its own to produce change in public administration. |
| Abstract: | Le rôle des institutions pour de bonnes performances a fait l'objet de plusieurs travaux qui ont montré la relation directe entre les bonnes institutions et la croissance économique. C'est dans cette optique que la nouvelle gestion publique ou le nouveau management public s'est développé ses dernières décennies comme la nouvelle tendance managériale des affaires publiques. Partout dans le monde et particulièrement dans les pays en voie de développement, notamment le Maroc, l'adhésion aux principes et pratiques de cette nouvelle gestion est devenue une source de légitimité des organisations publiques. L'objectif des réformes inspirées de cette nouvelle gestion, depuis leurs premières générations, est de produire un changement dans les organisations publiques : un changement des structures, des processus organisationnels, des comportements, des responsabilités et des cultures et de la prestation des services. La question qui se pose alors, après plusieurs années d'expérimentation et d'essai au Maroc, est de savoir si cette nouvelle gestion a produit un changement dans l'administration publique. Pour répondre à cette question, nous avons mené une enquête auprès des administrations qui ont participé aux vagues de préfigurations de la nouvelle loi organique des finances au titre de la loi de finances 2015 (elles expérimentaient plusieurs principes et outils de la nouvelle gestion publique axée sur les résultats et la performance), ainsi qu'auprès des entités d'accompagnement, de contrôle et d'audit de ces administrations. L'analyse des données de cette enquête nous a confirmé que l'adoption de réformes, même si elles ont réalisé de bonnes performances ailleurs, ne suffit pas à lui seul de produire un changement dans l'administration. |
| Keywords: | Institutional change,organizational capacity for change,new public management.,Changement institutionnel,capacité organisationnelle au changement,nouvelle gestion publique |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03636917&r= |
| By: | Arzu Kibris (University of Warwick); Lena Gerling (University of Muenster) |
| Abstract: | We study the individual-level effects of exposure to internal armed conflict on social capital, focusing on trust in institutions and in social relations. We introduce new data from a large-N field survey we conducted in Turkey in 2019, exploiting a natural experimental setting that is created by the military institutions and the geography of the long running civil conflict in the country. This setting allows us to identify and analyze the causal impacts of conflict exposure on trust assessments of our respondents in isolation from possible confoundment by conflict-related changes in the socio-economic environment. Results indicate heterogenous effects depending on the type of exposure. We find that while exposure to the conflict environment increases trust, those who directly experience violent events in that environment exhibit lower levels of trust. We document that the results are comparable for two different dimensions of trust, namely institutional trust and social trust. We then show that the effects transmit through exposure-induced changes in an individual’s worldviews. Our results highlight the legacies of internal conflicts on beliefs and behavior. |
| Date: | 2022–01 |
| URL: | http://d.repec.org/n?u=RePEc:hic:wpaper:363&r= |
| By: | Kenza Bennis (INREDD - Innovation, Responsabilités et Développement Durable - UCA - Université Cadi Ayyad [Marrakech]); Khadija Benazzi (INREDD - Innovation, Responsabilités et Développement Durable - UCA - Université Cadi Ayyad [Marrakech]) |
| Abstract: | In times of crisis, multidimensional and interconnected risks appear. Indeed, if a risk is not managed with the most appropriate techniques, methods and tools, it can easily destroy an entire structure and system. In the context of the Covid19 crisis, we explored, through semi-directive interviews, the case of the Mohamed VI University Hospital Center (CHU) as one of the most affected public health care institutions in Morocco. In reality, the onset of a pandemic crisis was unpredictable and unimaginable, and public health care institutions had no room for error since the health and lives of citizens were at stake. They were challenged to adjust and adapt agilely and very quickly to deal with the emergency. The objective of this work is to understand and analyze how the University Hospital of Marrakech (3rd level hospital) was able to manage the different risks (psychosocial, related to decision-making, related to safety at work, related to the lack of human and financial resources, and relatedto the external environment) and respond to the repercussions and challenges of the crisis. Based on the results of the exploratory study, we were able to answer our main research question and develop a set of conclusions, and recommendations concerning mainlythe importance of improving risk management in these hospitals (including specific techniques and tools), and developing the hospital structure, emergency mechanisms and capacities for adaptation and resilience in order to cope with internal and external pressures. |
| Abstract: | En temps de crise, des risques multidimensionnels et interconnectés apparaissent. En effet, si un risque n'est pas managé avec les techniques, les méthodes et les outils les plus appropriés, il peut facilement détruire toute une structure et tout un système. Dans le cadre de la crise Covid19, nous avons exploré, par des entretiens semi-directifs, le cas du Centre Hospitalier Universitaire (CHU) Mohamed VI comme étant un des établissements publicsde soinsde santé les plus touchés au Maroc.Réellement, l'apparitiond'une crise pandémique était imprédictible etinimaginable, lesétablissements publics de soins de santé n'avaientsurtoutpas le droit à l'erreur puisque la santé et la vie des citoyens étaient en jeu. Ils ont été mis au défi de s'ajuster et de s'adapter agilement et très rapidement pour faire face à l'urgence. L'objectif de ce travail est de comprendre et analyser comment le CHU de Marrakech(établissementhospitalier de 3emeniveau)a pu manager les différents risques(psychosociaux, liés à la prise de décision, liés à la sécurité au travail, liés à l'insuffisance des ressources humaines et financières, et ceux liés à l'environnement externe) etrépondre aux répercussions et challenges de la crise. En nousbasant sur les résultats de l'étude exploratoire, nous avons pu répondre à notre problématique et à développer à un ensemble de conclusions et recommandations concernant principalement l'importance d'améliorer le management du risque dans ces établissements hospitaliers (y compris des techniques et des outils spécifiques), et de développerla structure hospitalière, les mécanismes d'urgences et les capacités d'adaptation et de résilience face aux pressions internes et externes. |
| Keywords: | Crisis,Covid19,Risk Management,Crisis Management,Public health care institutions,La crise,covid19,management du risque,gestion de crise,établissement public de soin de santé. |
| Date: | 2022–05–31 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03692700&r= |
| By: | Arzu Kibris (University of Warwick); Phillip Nelson (University of Warwick) |
| Abstract: | We study the individual level impacts of exposure to armed conflict on entrepreneurial activity. We introduce new data from a large-N field survey we conducted in Turkey in 2019. Our study is built on a natural experiment setting that allows us to identify random exposure to armed conflict, to establish a clear timeline, to isolate the individual effects from any conflict induced deterioration in the economic environment, and to demonstrate the causal impact of armed conflict exposure. We show that while exposure to the conflict environment reduces the likelihood of private economic activity, those individuals who directly experience traumatizing violent events in that environment become significantly and substantially more likely to setup their own business. However, results also indicate that, while they are more likely to venture into private economic activity, these individuals are also more likely to fail in those ventures. Our analyses indicate exposure-induced changes in outlook on life as a potential mechanism behind these causal associations. |
| Date: | 2022–02 |
| URL: | http://d.repec.org/n?u=RePEc:hic:wpaper:365&r= |
| By: | Giacomo Benati (Universitat de Barcelona); Joerg Baten (University of Tuebingen); Arkadiusz Soltysiak (Warsaw University) |
| Keywords: | Historical conflict, Middle East, preindustrial economies |
| JEL: | O15 N15 N35 N45 N55 P48 |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:ewp:wpaper:424web&r= |