Issam Benhayoun- PhD
- Professor (Associate) at Université Moulay Ismail de Meknes
Issam Benhayoun
- PhD
- Professor (Associate) at Université Moulay Ismail de Meknes
Professor | Researcher | Consultant | Author | Speaker
About
27
Publications
13,824
Reads
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68
Citations
Introduction
As an accomplished professor at the National School of Business and Management Meknes [ENCG Meknes] - Moulay Ismail University, and with a distinguished background as a former Head of the Business Control Division, as well as an Accounting and Finance Executive, Issam Benhayoun brings a wealth of expertise to the realms of Accounting and Financial Reporting. His academic pursuits are characterized by a profound interest in methodological research approaches, enhancing his contributions to the sc
Current institution
Additional affiliations
September 2020 - May 2024
January 2020 - September 2020
AL OMRANE
Position
- Head of Department
Description
- - Participate and prepare the annual Action Plan by verifying the consistency of the data communicated by all the central, functional and operational departments; - Prepare, consolidate and analyze the KPIs (Housing starts, Completions, Creation of land titles, Reorganization of the Liabilities, Receipts, Turnover, Deliveries, Contracts, Stock, summary statements, Recruitment, Operating budget ... etc. ) monthly in collaboration with all the Departments; - Other
May 2016 - December 2019
AL OMRANE
Position
- Analyst
Description
- - Assure the role of Pilot Financial Resource Management Process of ISO 9001: 2015 certification; - Assure the role of main interlocutor with the tax auditor as part of his mission - Assure the role of main interlocutor with the finance inspector - Representative of the company as part of the FONZID initiative for the construction of industrial zones by participating in the preparation of the Business Plan for one of the company's projects; - Deploy the necessary accounting analyzes - Other
Education
January 2016 - September 2020
The National School of Trade and Management (ENCG Fez)
Field of study
- Accounting - IFRS
September 2010 - July 2015
The National School of Trade and Management (ENCG Kenitra)
Field of study
- Accounting and Financial Management
Publications
Publications (27)
Purpose
This study aims to investigate the determinants influencing the prospective adoption of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco.
Design/methodology/approach
Framed within the theoretical lens of Diffusion of Innovations (DoI) theory, the research employs a two-stage methodo...
Purpose
This study aims to investigate the determinants of Moroccan consumers’ intentions to boycott products associated with Israel amidst the prolonged Palestinian–Israeli conflict. As global interest in ethical consumption and consumer activism intensifies, this research explores how sociopolitical sentiments influence boycott behaviors in emerg...
Purpose
The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms.
Design/methodology/approach
A quantitative research design was used, using survey data to examine the influence of perceived usefulness (PU), ease of use (EU) and top management commit...
This chapter identifies the current dynamics in the e-learning literature, focusing on the Moroccan context, to provide a research overview and suggest further research directions. The Web of Science database was used to retrieve 269 publications that were relevant to the topic in educational studies. Biblioshiny, for the Bibliometrix R package, is...
Purpose
This study aims to investigate the organizational factors determining Moroccan companies’ readiness to adopt the newly introduced International Sustainability Standards Board (ISSB) standards (International Financial Reporting Standards S1 and S2), focusing on absorptive capacity, organizational structure and size and culture and finally ka...
In the ever-evolving landscape of global economics, accounting stands as the universal language of business. This book explores the vital role of accounting in articulating economic, social, and environmental activities. It provides a detailed comparison between Moroccan GAAP, IFRS, and US GAAP, highlighting the challenges and opportunities of harm...
This study offers a bibliometric analysis of the research on Artificial Intelligence (AI) in marketing within the business sector from 2020 to 2024, analyzing 590 papers from the Web of Science database using the Bibliometrix R package. The analysis reveals a robust annual growth rate of 27.42% in publications and identifies four major research the...
The International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) is a widely accepted accounting standard that caters to entities without public accountability and that release financial statements for general purposes. Although research on the adoption of this standard is still in its early stages, this study aim...
Keeping up with the hastily growing economy implies undergoing unremitting transformation permanently. In the field of supply chain, such progress can only be guaranteed via the exploration of new horizons and innovative solutions in response to the constraints of the global market. Emerging technologies, particularly artificial intelligence, offer...
This research delves into the adoption dynamics of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco, a nation yet to embrace these standards, presenting a distinctive opportunity to scrutinize the challenges of implementation within a developing, pre-adoption milieu. While existing studies h...
This study aims to provide a review of current research on artificial intelligence use in marketing by examining 661 papers related to AI and marketing from the Web of Science database published in the last twenty years. Using bibliometric analysis, the study sheds light on the present research status, identifies trends, and explores future directi...
The main purpose of this study is to analyze whether there is a relationship between macroeconomic factors and the adoption of IFRS for SMEs in order to help answer the question of why some countries adopt IFRS for SMEs while others do not. We used logistic regression analysis to investigate 150 countries, including 85 jurisdictions that have adopt...
Since 1962, the Diffusion of Innovations Theory has gained the esteem of researchers specialized in different fields (Sociology, Technology, Healthcare, Marketing …etc.) other than Accounting. Many researchers have demonstrated its ability to bring about new insights into existing phenomena like its capacity to enlighten the rate of adoption, expla...
Aiming to understand the motivations behind consumers’ preference for foreign products, this paper explores personal values related to this preference through the means-end chain approach. The data of this study was gathered by using the laddering interviews conducted with twelve elite consumers. This study contributes to the body of knowledge of c...
Business entities need to present their financial situation to different stakeholders. The process of preparing and presenting their financial statements lies within the landscape of accounting. The latter usually is focused on the operations of the company, not on its life cycle. This book highlights the essential points inherent to the life cycle...
Globalization of businesses and financial market have brought to light what is called nowadays International accounting standardization. The latter has seen the light since the initiative of Henry Benson to gather many countries around the world to prepare a core of accounting standards that could be possible to apply globally, or at least by count...
Even if country of origin effects is one of the most studied topics in marketing literature and consumer behavior, but still attract the attention of researchers due to tremendous critics that need to be addressed. Based on some of those critics, this article presents the results of a qualitative study based on thirty laddering interviews conducted...
Every scientific issue requires a prerequisite that underlies and justifies its interest. Otherwise, the
scientific work will be considered as impertinent, given the abundance of the answers has been given
to the field of research. To cope with this constraint, a literature review must be undertaken in order
to shed more light on the research state...
Il existe plusieurs manières d'implémenter la norme IFRS pour PMEs, adoption obligatoire, adoption volontaire et la convergence. Chacune d'entre elles requière une analyse à priori comparant les normes comptables d'un pays avec la norme IFRS pour PMEs.
Tout au long de notre article nous allons comparer douze composantes principales du CGNC (Code...
Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies. The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their...
