Approche Contingente Autour du Système d’Audit Interne en Milieu des Collectivités Territoriales Marocaines

Boutchich, Driss El Kadiri; Gallouj, Nizar

doi:10.12816/0030912

Cited by 2 publications

(1 citation statement)

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“…As a matter of fact, according to a survey carried out among 81 Moroccan local authorities in 2015 for the implementation of an internal auditing system, the typologies that most shaped the design of this innovation are as follows: technological/managerial, incremental/breakthrough, autonomous/systemic, voluntarist/ determinist standard/tailor-made and social/commercial (Gallouj, 2015). These typologies will be supported by the typologies presented in the next subsections.…”

Section: Conceptual Reviewmentioning

confidence: 99%

The dark side of innovation in local authorities: influential typologies and impacted modalities

Boutchich

Gallouj

2022

IJIS

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Purpose This study aims to highlight the negative effects of innovation with regard to innovation typologies and human, organizational, economic and societal variables in local authorities. Design/methodology/approach To achieve the above objective, radial basis function, based on Softmax activation function, and partitioning variable, is applied on a sample of Moroccan local authorities. Findings The findings show that the typologies of innovation that significantly impact the aforementioned variables are standard innovation/tailor-made innovation, social innovation/commercial innovation and incremental innovation/breakthrough innovation. They also reveal that the modalities considerably impacted by innovation are deviance in reaction, procedural injustice, increase of hidden costs and negative effect on ethics-culture. Originality/value To the best of the authors’ knowledge, this study is original in that it can contribute to the research in the field of innovation, as it deals with its negative effects in terms of typologies, which are rarely processed in innovation research. Additionally, to overcome these negative effects, this work uses neural networks that are very scarcely used in such studies on innovation.

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Section: Conceptual Reviewmentioning

confidence: 99%

The dark side of innovation in local authorities: influential typologies and impacted modalities

Boutchich

Gallouj

2022

IJIS

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Adaptation sur mesure des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines

Boutchich¹,

Gallouj²

2020

Recherches en Sciences De Gestion

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Ce papier traite du problème d’adaptation des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines. Fondée sur une étude empirique portant sur un échantillon de 81 communes marocaines, cette recherche a recours à la contingence configurationnelle qui transcende la contingence traditionnelle basée sur des associations bi-variées entre l’objet étudié et ses attributs. La contingence configurationnelle est mêlée à la contingence générique, l’une des bases du constructivisme générique qui est la posture épistémologique adoptée par le présent travail. Comme méthode opératoire de réalisation de cette recherche l’analyse des correspondances multiples est utilisée. Ses résultats montrent que tous les prototypes instrumentaux modelés selon les caractéristiques des collectivités territoriales portent en leur sein des gènes socioéconomiques.

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Approche Contingente Autour du Système d’Audit Interne en Milieu des Collectivités Territoriales Marocaines

Cited by 2 publications

References 0 publications

The dark side of innovation in local authorities: influential typologies and impacted modalities

The dark side of innovation in local authorities: influential typologies and impacted modalities

Adaptation sur mesure des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines

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