Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ O: Economic Development, Innovation, Technological Change, and Growth
/ / O3: Innovation; Research and Development; Technological Change; Intellectual Property Rights
/ / / O33: Technological Change: Choices and Consequences; Diffusion Processes

2026

• García Álvarez, Santiago, 2026, "Políticas de transformación digital y desarrollo del sistema productivo ampliado en Ecuador: de las políticas de primera generación a una agenda de segunda generación
  [Digital transformation policies and expanded productive system development in E," MPRA Paper, University Library of Munich, Germany, number 129460, Jan, revised 23 Mar 2026.
• Wabenga Yango, James, 2026, "Artificial Intelligence, Aging, and the Macroeconomy," MPRA Paper, University Library of Munich, Germany, number 129480, Jun.
• Azuma, Akihiro, 2026, "累積差額調整税 (Cdat): 累積差額のリアルタイム管理に基づく消費課税の設計仮説
  [Cumulative Difference Adjustment Tax (CDAT): A Design Hypothesis for Consumption Taxation Based on Real-Time Management of Cumulative Differences]," MPRA Paper, University Library of Munich, Germany, number 129552, Apr.
• Marat Martin, Nimundele Masur, 2026, "Le management public pour l’identification de la population congolaise : application d’un modèle d’intégration biométrique trimodale de reconnaissance
  [Public Management and Population Identification in the Democratic Republic of Congo: Applicatio," MPRA Paper, University Library of Munich, Germany, number 129693, Jan, revised 30 Mar 2026.
• Khant, Ye Lin, 2026, "AI-Assisted Cost Control and Governance Frameworks for Infrastructure Procurement," MPRA Paper, University Library of Munich, Germany, number 129713, Jun.
• Shoib, Zulekha & Lohana, Sneha, 2026, "Digital Work, Earnings Premiums, and the Gender Gap: Evidence from Pakistan's Labour Force Survey 2024–25," MPRA Paper, University Library of Munich, Germany, number 129903, May.
• Rai, Sudhanshu, 2026, "Do AI Occupational-Exposure Scores Measure AI? AIOE and Eloundou (2024) Largely Capture Cognitive Content; Webb (2020) Does Not," MPRA Paper, University Library of Munich, Germany, number 129904, Jul.
• Parinov, Sergey, 2026, "Joint Activity Potential as a Resource for Socio-Economic Development in the Age of Large Language Models," MPRA Paper, University Library of Munich, Germany, number 129919, Jul.
• Zhang, Zuhang, 2026, "Production of Commodities by Means of Parts: Generative Structures, Modules, and Productive Possibilities," MPRA Paper, University Library of Munich, Germany, number 129956, Jul.
• Frontera, Fabricio, 2026, "IRIS Modulo 1 - El factor de demanda en la era de la IA. Principio fiscal, arquitectura de medición y horizonte de financiamiento
  [IRIS Module 1 - Demand Factor in the Age of AI: Fiscal Principle, Measurement Architecture, and Financing Horizon]," MPRA Paper, University Library of Munich, Germany, number 130405, Apr, revised 11 Jun 2026.
• Frontera, Fabricio, 2026, "IRIS Modulo 1 - Il fattore domanda nell’era dell’IA. Principio fiscale, architettura di misurazione e orizzonte di finanziamento
  [IRIS Module 1 - Demand Factor in the Age of AI: Fiscal Principle, Measurement Architecture, and Financing Horizon]," MPRA Paper, University Library of Munich, Germany, number 130412, Apr, revised 11 Jun 2026.
• Platvoet, Ralf, 2026, "Die Wirkungskette der vorausschauenden Instandhaltung. Vier Übergabestellen zwischen Sensorsignal und realisiertem Ertrag. Konstruktentwicklung und Abgrenzung für den industriellen Mittelstand
  [The Effect Chain of Predictive Maintenance: Four Hand," MPRA Paper, University Library of Munich, Germany, number 130918, Sep.
• Yousef Alsafadi & Manaf Al-Okaily & Rejaul Karim & Bablu Kumar Dhar & Md. Mustaqim Roshid & Sharmila Devi Ramachandaran, 2026, "Strategic Decision-Making in SME Growth: Harnessing Digital Transformation and Innovation in Jordan," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 1, pages 1-39, March.
• Erkan Duzgun & Tuyen Thi Hoang Nguyen, 2026, "Technological Capabilities and Institutional Pressures in Green Logistics Adoption: Evidence from an Emerging Economy's Freight Forwarding Sector," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 1, pages 222-260, March.
• Alfonso Pellegrino & Alessandro Stasi, 2026, "The Role of Social Media Engagement in Shaping Blockchain Adoption: Insights from Thai Users," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 1, pages 261-296, March.
• Mohammad Rashed Hasan Polas & Ahmed Imran Kabir & Abu Saleh Md. Sohel-Uz-Zaman & Ridoan Karim, 2026, "The Role of Perceived Value in Renewable Energy Adoption: A Study of Rural Entrepreneurs in Bangladesh," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 1, pages 297-335, March.
• Mohamed Elsayed Abdelsalam Ghanem & Asma Salman & Muthanna G. Abdul Razzaq & Safaa Sayed Mahmoud & Mohammed Abdul Imran Khan, 2026, "The Role of AI Tools in Enhancing Student Satisfaction and Learning Outcomes in Developing Countries," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 1, pages 336-376, March.
• Syed Imran Abbas Qazmi & Midhun Chakkaravarthy & Syed Hassan Raza & Farrah Aslam & Shahbaz Aslam & Moneeba Iftikhar, 2026, "Review Helpfulness to Support Business: Identifying Fake Reviews from User-Generated Content Using Random Forest," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 2, pages 114-156, June.
• Ichrak Dridi & Oussama Gafrej & Jabeur Salhi, 2026, "Determinants of Reward Crowdfunding Success for Technology Projects: The Moderating Role of Platform Age," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 2, pages 68-113, June.
• Amir SAADAOUI & Mohamed Naceur SOUISSI, 2026, "Non-Performing Loans, Bank Performance, and Financial Stability: The Moderator Effect of Digitalization," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 3, pages 1-26, September.
• Aram Mohammed-Amin Qadir, 2026, "Cloud Accounting Implementation and Electronic Accounting Disclosure: Testing Perceived Relationships in the Accounting–Finance Community," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 37-49, June.
• Imane Benmimoun, 2026, "Digital Readiness and Growth: How Government AI Preparedness shapes African Economies," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 50-58, June.
• Javier Aliaga Lordemann & Beatriz Muriel Hernández & Nicolás Fernández Venegas, 2026, "Riesgos y restricciones presupuestarias en la adopción de tecnologías agrícolas sostenibles: Evidencia experimental para la quinua," Development Research Working Paper Series, Institute for Advanced Development Studies, number 03/2026, Mar.
• Philipp Ager & Marc Goñi & Kjell G. Salvanes, 2026, "Gender-Biased Technological Change: Milking Machines and the Exodus of Women from Farming," American Economic Review, American Economic Association, volume 116, issue 1, pages 246-286, January, DOI: 10.1257/aer.20240167.
• Christoph Albert & Albrecht Glitz & Joan Llull, 2026, "Labor Market Competition and the Assimilation of Immigrants," American Economic Review, American Economic Association, volume 116, issue 5, pages 1682-1722, May, DOI: 10.1257/aer.20220865.
• Joel Mokyr, 2026, "Nobel Lecture: The Past and Future of Innovation: Can Progress Be Sustained?," American Economic Review, American Economic Association, volume 116, issue 7, pages 2299-2323, July, DOI: 10.1257/aer.116.7.2299.
• Philippe Aghion, 2026, "Nobel Lecture: The Economics of Creative Destruction," American Economic Review, American Economic Association, volume 116, issue 7, pages 2324-2356, July, DOI: 10.1257/aer.116.7.2324.
• Peter Howitt, 2026, "Nobel Lecture: Creative Destruction and Economic Growth," American Economic Review, American Economic Association, volume 116, issue 7, pages 2357-2367, July, DOI: 10.1257/aer.116.7.2357.
• Lars Boerner & Battista Severgnini, 2026, "Time for Growth," American Economic Journal: Macroeconomics, American Economic Association, volume 18, issue 2, pages 523-560, April, DOI: 10.1257/mac.20230039.
• Sjak Smulders & Sophie Zhou, 2026, "Self-Fulfilling Prophecies in the Transition to Clean Technology," American Economic Journal: Macroeconomics, American Economic Association, volume 18, issue 3, pages 304-342, July, DOI: 10.1257/mac.20220316.
• Martin Neil Baily & David M. Byrne & Aidan T. Kane & Paul E. Soto, 2026, "Generative AI: What Type of Technology?," AEA Papers and Proceedings, American Economic Association, volume 116, pages 26-30, May, DOI: 10.1257/pandp.20261034.
• Francesco Filippucci & Peter Gal & Matthias Schief, 2026, "Aggregate Productivity Gains from Artificial Intelligence: A Sectoral Perspective," AEA Papers and Proceedings, American Economic Association, volume 116, pages 31-35, May, DOI: 10.1257/pandp.20261035.
• David N. Weil, 2026, "How Much Would Continued Low Fertility Affect the US Standard of Living?," Journal of Economic Perspectives, American Economic Association, volume 40, issue 1, pages 27-46, Winter, DOI: 10.1257/jep.20251462.
• Charles I. Jones, 2026, "AI and Our Economic Future," Journal of Economic Perspectives, American Economic Association, volume 40, issue 3, pages 3-22, Summer, DOI: 10.1257/jep.20261505.
• Cosmin Silviu Raul Joldes & Lavina Denisia Cuc & Vanina Adoriana Trifan & Mioara Florina Pantea, 2026, "Digital Transformation and Workforce Adaptation in Logistics: A Perspective based on the Job Demands Resources Theor," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 71, pages 183-183, February.
• Sonia Benito-Hernandez & Nesrine Merbah & Javier Herrero-Encinas & Fadi Abdelradi, 2026, "Technological Innovation Systems for Supply Chain Resilience: An Analysis of Environmental Investment in the Manufacturing Sector," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 71, pages 239-239, February.
• Mirela Catalina Turkes & Ioana Cecilia Popescu & Aurelia-Felicia Stancioiu & Victor-George Constantinescu & Daniel-Nicolae Maita, 2026, "Impact of Human Capital on Adoption of Emerging Technologies in Logistics Processes," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 71, pages 1-30, February.
• Andreea Maldareanu & Valentin Florentin Dumitru & Octavian Dospinescu, 2026, "An Analysis of User Reviews of ERP Systems in Small and Medium-Sized Enterprises," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 470-470, April.
• Elena-Oana Croitoru & Andreea-Ileana Zamfir & Octavian-Cosmin Dobrin & Aurelia Stanescu, 2026, "Integration of Romanian SMEs into Digital Ecosystems: The Role of Data Analysis and Artificial Intelligence in Enhancing Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 607-607, April.
• Elena Adriana Biea & Paul-Claudiu Cotirlet & Florentina Neamtu & Bogdan-Gabriel Nistoreanu, 2026, "Integrating Digitalisation into SMEs Internationalisation Strategies. A Qualitative Analysis," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 630-630, April.
• Laura Vasilescu & Mirela Sichigea & Valeriu Brabete & Daniel Goagara & Dorel Berceanu, 2026, "Decision-Making and Financial Performance in E-Commerce SMEs: Perceptions on Data Analytics and Artificial Intelligence," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 650-650, April.
• Camelia Liliana Dobroteanu & Laurentiu Dobroteanu, 2026, "The Impact of Digitalisation on the Performance of Romanian SMEs Listed on the AERO Market," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 670-670, April.
• Razvan Liviu Nistor & Nicoleta Dorina Racolta-Paina & Gulsah Sedefoglu & Paul Baru & Adrian Vasile Covasa, 2026, "The Impact of Digital Platforms on Romanian SMEs Competitiveness and Market Access," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 689-689, April.
• Csilla Margit Csiszar, 2026, "AI Diffusion in European SMEs: Data-Driven Ecosystems and Value Creation," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 72, pages 752-752, April.
• Bouazza Elamine Zemri, 2026, "Fake News, the Disinformation Verification Gap, and Circular Economy Gross Value Added: Evidence from Eastern European EU Countries," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 73, pages 1192-1192, August.
• Shakeel Ahmad & Xue Chaogai & Sayed Kifayat Shah & ngel Acevedo-Duque & Judit Olah, 2026, "When Information Matters Most: How ESG Quality, Credibility, and Trust Shape End-users Acceptance of Low-altitude Services," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 73, pages 1291-1291, August.
• Iulia POSTOLACHI & Irina-ConstanÈ›a THEODORU, 2026, "Embracing Hybrid Intelligence: An Exploratory Study on AI Adoption in Content Creation Among Romanian Marketing Professionals," Journal of Emerging Trends in Marketing and Management, The Bucharest University of Economic Studies, volume 1, issue 1, pages 7-20, March.
• Alexandru-George ANDREI & Andra-Nicoleta MECU, 2026, "Digital Transformation as Institutional Branding: A Multi-level Marketing Governance Analysis of Romanian Higher Education Policy," Journal of Emerging Trends in Marketing and Management, The Bucharest University of Economic Studies, volume 1, issue 2, pages 39-51, June.
• Paul-Tiberius COMAN & Alina FILIP, 2026, "Outlining Negative Effects of Using AI in Recruitment and Job Applications - Specific Study in Romanian Jobs Market," Journal of Emerging Trends in Marketing and Management, The Bucharest University of Economic Studies, volume 1, issue 2, pages 7-13, June.
• Moustapha Badran & Joanna Darwiche & Mohamed Awada & Whelsy Boungou, 2026, "Techno-financial Synergy: Exploring the Impact of Tech Innovations on Financial Development Across OECD Countries," Review of Development Finance Journal, Chartered Institute of Development Finance, volume 16, issue 1, pages 20-41.
• Kamal Kasmaoui & Farid Makhlouf, 2026, "Are Social Capital and Financial Inclusion Complements or Substitutes? Empirical Evidence from Sudan," Review of Development Finance Journal, Chartered Institute of Development Finance, volume 16, issue 1, pages 55-59.
• Yanbo Zhou & Woon Leong Lin, 2026, "Coupling Coordination Between the Digital Economy and High-Quality Development of the Manufacturing Industry: Evidence from Northeast China," Review of Development Finance Journal, Chartered Institute of Development Finance, volume 16, issue 1, pages 60-76.
• Khodor Shatila & Cristiane Benetti, 2026, "Artificial Intelligence, Big Data Analytics, and Digital Banking Integration: A Serial Mediation Model of Credit Risk Assessment and Banking Financial Performance," The African Finance Journal, Africagrowth Institute, volume 28, issue 1, pages 1-14.
• Bastianin, Andrea & Castelnovo, Paolo & Frattini, Federico Fabio & Vona, Francesco, 2026, "Induced Innovation in Critical Mineral Saving Technologies," FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 391378, Jan, DOI: 10.22004/ag.econ.391378.
• Maria BURSUC, 2026, "Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 2-9, December , DOI: 10.37945/cbr.2025.12.01.
• Thandiwe CHANGAIRA & Newman WADESANGO, 2026, "Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 63-80, December , DOI: 10.37945/cbr.2025.12.07.
• Lucian CERNUȘCA, 2026, "Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 25-34, January, DOI: 10.37945/cbr.2026.01.03.
• Lucian CERNUȘCA, 2026, "Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 22-33, February, DOI: 10.37945/cbr.2026.02.03.
• Maksymilian Bielecki & Anna Kowalska-Pyzalska & Ewa Neska, 2026, "Risk sharing, cost barriers, and heterogeneous pathways to renewable energy community participation: Survey evidence from Polish prosumers," WORking papers in Management Science (WORMS), Department of Operations Research and Business Intelligence, Wroclaw University of Science and Technology, number WORMS/26/02.
• Ayşegül Özkan, 2026, "Exploring the Drivers of Renewable Energy Consumption: The Roles of Innovation, Financial Globalization, and Uncertainty in Next-11 Countries," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 1, pages 120-139, DOI: 10.30784/epfad.1820631.
• Sefa Özbek & Mustafa Naimoğlu & Serkan Şahin & Serhat Çamkaya, 2026, "AI Readiness, Renewable Energy, and Industrial Development: Structural Approach to Sustainable Growth," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 2, pages 558-582, DOI: 10.30784/epfad.1872977.
• Aslan Aydoğdu & Umut Uyar, 2026, "Assessing the AI-ESG Nexus Through a Quantile-Wavelet Analysis," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 2, pages 694-720, DOI: 10.30784/epfad.1936077.
• Francesco Androni & Andrea Ascani & Alberto Marzucchi, 2025, "Zombie Firms and Competition," Discussion Paper series in Regional Science & Economic Geography, Gran Sasso Science Institute, Social Sciences, number 2025-03, Feb, revised Feb 2025.
• Fabiano Compagnucci & Mauro Gallegati & Andrea Gentili & Enzo Valentini, 2025, "Robotisation, employment and income: the role of firms’ size in the Euro area regions," Discussion Paper series in Regional Science & Economic Geography, Gran Sasso Science Institute, Social Sciences, number 2025-07, Feb, revised Feb 2025.
• Giulia Martinelli & Andrea Ascani & Stefano Basilico & Alberto Marzucchi, 2025, "The role of twin skills in attracting FDI: evidence from European regions," Discussion Paper series in Regional Science & Economic Geography, Gran Sasso Science Institute, Social Sciences, number 2025-17, Feb, revised Feb 2025.
• Gavrilescu Ionela Monica, 2026, "Methodological Considerations Regarding The Selection And Importance Of Digitalization Indicators In The Economic Analysis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 54, pages 28-44, September.
• Andreea Măldăreanu & Andreea Gabriela Tănase & Grigorescu (Stănescu) Andreea & Crețu Raluca-Florentina & Viorel - Costin Banța, 2026, "Improving The Sustainability Of Production Processes In The Context Of Industry 4.0 Through The Integration Of Erp Systems And Rpa Technologies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 54, pages 58-65, September.
• Mădălin George Safta Ph. D Student & Delia-Maria Dodenciu Economist, 2026, "The Impact Of Digitalization On The Collection Of Budgetary Claims In Period 2018-2024," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 20-36, April.
• Adel BOGARI, 2026, "Economic tokenization: a bibliometric analysis of intellectual and conceptual foundations," Access Journal, Access Press Publishing House, volume 7, issue 2, pages 244-276, March, DOI: 10.46656/access.2026.7.2(1).
• Weibo ZHOU & Valters KAZE & Anatolijs KRIVINS, 2026, "Urban digital twin governance: the efficiency-legitimacy trade-off," Access Journal, Access Press Publishing House, volume 7, issue 2, pages 295-311, March, DOI: 10.46656/access.2026.7.2(3).
• Lela KINTSURASHVILI, 2026, "Digital Transformation, Skill Mismatches, and Employment Outcomes in Transition Economies," Access Journal, Access Press Publishing House, volume 7, issue 2, pages 312-330, March, DOI: 10.46656/access.2026.7.2(4).
• Jun TAKAGI & Keisuke SHINAGAWA & Tetsuaki ODA, 2026, "Technological adoption trends in healthcare: a bibliometric and network analysis across a global tech manufacturer," Access Journal, Access Press Publishing House, volume 7, issue 2, pages 331-354, March, DOI: 10.46656/access.2026.7.2(5).
• Asmara RANI & Zeeshan GHAFOOR & Rafi Ullah SHEIKH & Ghulam SUBANI, 2026, "Technology committee, digital transformation and stock price sychronicity," Access Journal, Access Press Publishing House, volume 7, issue 2, pages 355-375, March, DOI: 10.46656/access.2026.7.2(6).
• Svitlana MELNYCHENKO & Taner ISMAILOV & Svitlana LABUNSKA & Tsvetelina KABAKCHIEVA, 2026, "Digital transformation of marketing process management in SMEs: evidence from the restaurant sector," Access Journal, Access Press Publishing House, volume 7, issue 2, pages 396-425, March, DOI: 10.46656/access.2026.7.2(8).
• Todor TODOROV & Veneta TABAKOVA-KOMSALOVA & Stoyan CHERESHAROV & Stanimir STOYANOV, 2026, "Identification of financial risks in the agricultural sector," Access Journal, Access Press Publishing House, volume 7, issue 3, pages 489-502, June, DOI: 10.46656/access.2026.7.3(1).
• Nidhin SREEDAS E & V. Madhusudanan PILLAI & Hiran V. NATH, 2026, "Decentralized finance for supply chain cash-flow: token-to-fiat currency exchange model," Access Journal, Access Press Publishing House, volume 7, issue 3, pages 565-587, June, DOI: 10.46656/access.2026.7.3(5).
• Zornitsa IVANOVA & Magdalena GARVANOVA & Ivan GARVANOV, 2026, "Managing the risks of integrating artificial intelligence into HR software," Access Journal, Access Press Publishing House, volume 7, issue 3, pages 643-657, June, DOI: 10.46656/access.2026.7.3(8).
• Taner ISMAILOV & Teodor NENOV & Dmitry KRETOV & Lilia ZHERDETSKA & Yelyzaveta KULIKOVA, 2026, "Digital development of innovative corporate lending models in banks," Access Journal, Access Press Publishing House, volume 7, issue 3, pages 658-675, June, DOI: 10.46656/access.2026.7.3(9).
• Georgi NIKOLOV, 2026, "Rethinking regional development through integrated territorial governance in the digital era," Bulgariаn Journal of Business Research, Access Press Publishing House, volume 0, issue 2, pages 175-206, June, DOI: 10.46656/bposoki.2026.37.2(5).
• Sava DIMOV & Valerii SMIRNOV & Veronika KOTOVA, 2026, "The digital path to financial inclusion: unlocking new opportunities for all," Bulgariаn Journal of Business Research, Access Press Publishing House, volume 37, issue 1, pages 6-19, November, DOI: 10.46656/bposoki.2026.37.1(1).
• Saber Abbassi & Mahmoud Faouzi Chaoubi & Imane Zanouda & Youssera Djehiche, 2026, "Digitalization and Tax Planning under BEPS Reforms: Empirical evidence from U.S. Multinational Technology Firms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 219-239, DOI: https://doi.org/10.15826/jtr.2026.1.
• Faiza Saleem & Liya Xu, 2026, "How Digital Governance Enhances Environmental Tax Revenue Capacity: The Role of Institutional Quality and Economic Complexity in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 25-39, DOI: https://doi.org/10.15826/jtr.2026.1.
• Otabek Kasimov & Shohista Omonova & Makhamatjon Kasimov, 2026, "Digitalization, Government Revenue, and Structural Breaks: An ARDL Cointegration Approach for Uzbekistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 40-58, DOI: https://doi.org/10.15826/jtr.2026.1.
• Bernd Irlenbusch & Holger A. Rau & Rainer Michael Rilke, 2026, "Human–AI Evaluation and Gender Transparency: Application Decisions in Competitive Hiring," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 398, Mar.
• Bernd Irlenbusch, 2026, "Human Trust in AI: Evidence from Experimental Economics," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 417, Jun.
• Patrick Healy & Simon D. Angus & Paul Raschky & Klaus Ackermann & Nathan Lane & Weijia Li & Cynthia Huang, 2026, "Digital State Capacity," SoDa Laboratories Working Paper Series, Monash University, number 2026-02, Aug.
• Marcio Fernando da Silva & Ariel Behr & Fernanda da Silva Momo & Antonio Samagaio, 2026, "AI In Auditing: Drivers And Barriers to Its Adoption and The Sociomaterial Reconfiguration of The Auditor’s Role," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 166-202, June.
• Sinziana-Maria Rindasu & Cristina-Gabriela Grimescu (Gutu), 2026, "Critical Success Factors for Management Accounting Digitalisation: A Structured Literature Review and Evidence from Practitioners," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 293-326, June.
• Sebastian, Raquel & Salas-Rojo, Pedro & C. Palomino, Juan & G. Rodríguez, Juan, 2026, "New technologies and the rise of wage inequality," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2026-04, Feb.
• Snower, Dennis & Twomey, Paul & Arias, Vicente, 2026, "Policy Discussion Paper - Beyond Digital Rights: An Institutional Architecture for Consumer Empowerment," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2026-25, Sep.
• Halilibrahim Gokgoz, 2026, "Artificial Intelligence and Volatility Connectedness in Energy Markets," World Journal of Applied Economics, WERI-World Economic Research Institute, volume 12, issue 1, pages 1-19, June, DOI: 10.22440/wjae.12.1.1.
• Michela Giorcelli, 2026, "Transfers of Technology and Management Practices: Evidence from the Twentieth Century," Annual Review of Economics, Annual Reviews, volume 18, issue 1, pages 179-201, August, DOI: 10.1146/annurev-economics-051624-05.
• Philip Trammell & Anton Korinek, 2026, "Economic Growth Under Transformative AI," Annual Review of Economics, Annual Reviews, volume 18, issue 1, pages 589-611, August, DOI: 10.1146/annurev-economics-051624-06.
• Soukaina BENMESSAOUD & Khalil MOKHLIS, 2026, "Fiscal Digitalization and Tax Audit Performance: A Systematic Review of Technologies, Outcomes and Institutional Conditions," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 133-151.
• Omar BADAY & Abdelouhab HAMLIRI & Ikram LAHDILI, 2026, "L'impact de la digitalisation sur l'efficacité du contrôle de gestion des PME Marocaines : Cas du secteur BTP," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 216-234.
• Ayoub MAALEM & Malika AKIOUD, 2026, "Automatisation des processus RH, charge administrative et performance individuelle : rôle médiateur du temps à forte valeur et de la satisfaction au travail - Étude qualitative dans une multinationale IT au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 277-301.
• Nouhad LAOUANE & Aya EL-GATRANI & Abdelhadi DARKAOUI, 2026, "Artificial Intelligence in Financial Fraud Detection: A Conceptual Literature Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 366-381.
• Ossama AOUANE & Nadir EL BOUBKARI & Abdelilah CHAHID & Salim GHOUBACH, 2026, "Smart Technologies in Reverse Logistics: A Simulation-Based Performance Analysis," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 424-436.
• Hind HABIBI & Azzouz ELHAMMA, 2026, "Le contrôleur de gestion à l’ère de la transformation digitale : proposition d’un cadre conceptuel des compétences et rôles émergents," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 424-439.
• Houda AMRANI & Abdelouahab AOUAME, 2026, "De la juxtaposition fonctionnelle à une architecture numérique intégrée de pilotage et d’assurance dans les PME : revue systématique à visée intégrative et modèle théorique de maturité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 440-465.
• Mohammed Amine RHOURBAL & Rachida AALLALI, 2026, "Le recrutement à l’ère de l’intelligence artificielle : perspectives, défis et implications éthiques - Une revue systématique de la littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 466-490.
• Hanaa TABIT & Mohammed Chakib HIMMICH, 2026, "Les défis juridico-économiques liés à la prise de décision automatisée par les systèmes d’intelligence artificielle," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 799-811.
• Tarik TERFAS & Imane AHDIL, 2026, "Le rôle des technologies numériques (intelligence artificielle, Internet des Objets et blockchain) dans la durabilité des chaînes d'approvisionnement : une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 117-146.
• Saida ABELLAOUI & Youssef NAIT BELAID, 2026, "Teachers' training in the age of AI: Moral, social and educational dimensions in using artificial intelligence in training in the Moroccan context," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 147-166.
• Samiha BAKKALI & Anouar AMMI, 2026, "Digital Maturity of Tax Administrations and Fiscal Performance in Emerging Economies: A Conceptual Framework Based on the Moroccan Case," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 395-426.
• Salma EL KHOCHAII & Mohamed HAISSOUNE, 2026, "Gestion des ressources humaines à l'ère de l'intelligence artificielle: prévenir la stupidité organisationnelle par une gouvernance réflexive dans les administrations publiques marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 829-845.
• Fatima-Ezzahra SABAR & Imane EL YAMLAHI & Nabil BOUAYAD AMINE, 2026, "L’audit durable à l’ère du big data dans les PME marocaines : enjeux et perspectives," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 97-116.
• Hanae DAGHRI & Fatima Zohra SOSSI ALAOUI, 2026, "L’impact de l’adoption des TIC sur l’expérience étudiante de l’Université Mohammed V de Rabat," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 173-188.
• Hanane EL HAJY & Mohamed NASSIKI, 2026, "How industrial clusters can foster frugal digital innovation: A theoretical perspective," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 420-431.
• Mustapha AMZIL & Amina TOURABI & Houssam SOUFI, 2026, "Innovation, communication et gouvernance fiscale de l’administration publique à l’ère de la digitalisation : une revue de littérature systématique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 563-578.
• Merouane HASNI & El houssine BAIYSA & Omar KHARBOUCH, 2026, "La Dématérialisation des Procédures Fiscales au Maroc : Levier d’Optimisation Fiscale et de Modernisation du Contrôle," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 579-594.
• Rajae HASSAR & Mustapha MACHRAFI, 2026, "La contribution de la digitalisation à l’amélioration de l’expérience client," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 713-724.
• Nabila EL BOUKHARI & Mounia FILALI, 2026, "Reinventing Talent Management through AI: Challenges and Opportunities for HRM in Moroccan Companies," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 160-183.
• Wiam SAADAOUI & Abdelaziz TAHOUR, 2026, "Transformation Digitale et Rôle Stratégique de la Fonction RH dans l'Ère post-COVID," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 217-231.
• Yasmine MOKHTARI & Maryame BIJOU & Asmaa ELMOUTAOUAKKIL, 2026, "The Impact of Intelligent Digital Technologies on Organizational Resilience: Systematic Literature Review (SLR) and Bibliometric Analysis," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 350-377.
• Lamyaa LEMFARREG & Imane NEGGAOUI & Mohamed YAOUHI, 2026, "Impact de la digitalisation sur la compétitivité : rôle médiateur de l’intégration de la chaîne logistique dans la filière halieutique marocaine," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 427-447.
• Douae YOUBI & Abdessamad OUCHEN, 2026, "Artificial intelligence in green finance: Insights from a PRISMA-driven bibliometric analysis in R," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 516-531.
• Salma LALLOUCHE, 2026, "L'Intelligence Artificielle et l'Expansion de la FinTech au Maroc : Entre innovation technologique et Défis de Régulation Visionnaire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 752-765.
• Saida ABELLAOUI & Youssef NAIT BELAID, 2026, "Overcoming Structural Barricades: The role of Women Entrepreneurs in Morocco’s Digital Economy," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 103-127.
• Fatima Zahra ESSALHI & Badre Eddine CHEGRI, 2026, "E-administration et dématérialisation des services : Levier essentiel de la réforme de l'État marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 143-157.
• Inssaf NEFZI & Sanaa BELAHSEN, 2026, "Finance verte et agriculture durable au Maroc : opportunités et contraintes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 393-406.
• Laila OMARI & Driss RAHLI, 2026, "Les barrières à l’adoption de la Big Data Analytics dans les PME marocaines : une analyse thématique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 572-588.
• Hajar IZMAR & Moulay Lahcen HASNAOUI, 2026, "Innovation pédagogique et performance universitaire : vers un nouveau management de l’enseignement supérieur," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 651-662.
• Mustapha BENZAROUAL & Abderrahim BENLAKOUIRI & Hamid AMIFI & amal AMEZZANE, 2026, "L’impact de l’usage de l’intelligence artificielle sur l’évolution des pratiques du contrôle de gestion : cas des entreprises marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 259-275.
• Hassan EL IDRISSI BOUZIDI & Hind KABAILI, 2026, "Determinants of E-Learning Adoption among Moroccan University Educators: A Literature Review and an Extended UTAUT2 Perspective," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 370-418.
• Nada RHERIB & Mohamed Charif EL HARRANE & Soukaina JOUAD, 2026, "La transformation du contrôle de gestion à l’ère de l’intelligence artificielle : une analyse factorielle exploratoire des déterminants organisationnels," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 559-578.
• Mohamed Charif EL HARRANE & Soukaina JOUAD & Nada RHERIB, 2026, "Intelligence artificielle et transformation de la fonction ressources humaines : Identification des dimensions à travers une analyse factorielle exploratoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 632-655.
• Btissam EL-KAROUNI & Rachid TABAKKOUYAT & Youssra RAQEN, 2026, "Les PME marocaines face à l’intelligence artificielle : une étude exploratoire des défis et des opportunités," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 132-157.
• Rachid MAGHNIWI & Mustapha OUKASSI, 2026, "La Nécessité de l'Open Banking face aux Néo-banques au Maroc : Évidence Empirique et Impératifs Stratégiques," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 256-268.
• Ihssane EL HAJJAJI & Selimane HANI & El Mahdi ERRBIBIH & Hasnae RAHMANI, 2026, "Functional Implementation of Artificial Intelligence in Supply Chains: A Review of Economic and Environmental Optimization," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 269-288.
• Hasnaa EL GOZMIR & Abderrahmane CHOUHBI, 2026, "Quand le numérique reconfigure la rationalité : une lecture comportementale des décisions de consommation digitales," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 398-418.
• Hasna EL MEKKI & Maryem FDIL & SI Mohamed BOUAZIZ & Mohamed BINKKOUR, 2026, "L’intelligence Artificielle au service du Leadership : Vers une Nouvelle Approche de la Prévention des Risques," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 477-495.
• Chaimae CHAABI & Yassine Mohamed EL HADDAD, 2026, "L’intelligence artificielle et le Big Data au service de la performance du contrôle fiscal : une étude du cas marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 496-520.
• Youness BOURIAL & Soukaina EL OMARI, 2026, "L'intelligence artificielle au service des pratiques de responsabilité sociétale des entreprises marocaines : une analyse qualitative exploratoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 601-612.
• Meriem OUAZZANI IBRAHIMI, 2026, "Impact de la digitalisation sur l’expérience client dans le secteur bancaire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 640-654.
• El Ghalia MALAININE & Jalila AIT SOUDANE, 2026, "Impacts de la digitalisation et des systèmes d’information sur la prise de décision managériale dans la gestion des fermes aquacoles au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 655-675.
• Mouad ELANOUNI & Yasmina EL FETHOUNI, 2026, "Digitalisation et Protection Sociale : Vers un Système de Santé Accessible et Securisé," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 676-687.
• Anass YACHOULTI, 2026, "Algorithms in the boardroom: AI decision support and executive judgement," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 715-740.
• Fatima-Ezzahra AGUNI & Samira KAMAL, 2026, "L'apport de l'intelligence artificielle dans la fonction contrôle de gestion : vers une optimisation de la performance des entreprises marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 316-337.
• Abdellah EL AIDER & Sidi Mohamed RIGAR, 2026, "Financial Inclusion through Blockchain Based FinTech Innovation: A Bibliometric Analysis of an Emerging Research Field," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 582-606.
• Said GOUMGHAR & Fatima OUAHRAOUI & Majda FIKRI, 2026, "Repenser la logique et les pratiques de l’accompagnement entrepreneurial à l’ère de l’intelligence artificielle : Vers un cadre adaptatif et augmenté par l’intelligence," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 626-648.
• Ilham IQQI & Mostapha AMRI, 2026, "Intégration de l’IA à la prestation d’emballage : Essai de vérification textuelle sur le cas du secteur d’emballage au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 77-94.
• Hajar MOUNTASSIR & Hicham BENYASSINE, 2026, "The Legitimation-Validation Paradox in AI-Driven Talent Acquisition: A Critical Systematic Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 1-33.
• Meryem ZAMZAMI & Rajaa AMZILE, 2026, "Management algorithmique et impact de l’IA sur les processus décisionnels marketing dans la relation client bancaire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 110-128.
• Falikou TOURE & Aminata TRAORE & Zie Yaya DAO, 2026, "Déterminants de la non-utilisation du mobile money en Côte d’Ivoire : une analyse des facteurs individuels, technologiques et institutionnels," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 245-260.
• Imane LOUKILI & Souad AILLI, 2026, "Revue de littérature de la notion de services : cas du secteur bancaire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 289-309.
• Limam BOUSSIF, 2026, "Entrepreneuriat numérique et innovation des start-ups : une analyse qualitative des dynamiques territoriales dans la région Dakhla-Oued Eddahab," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 348-369.
• Said BRIBICH & Mounir DAOUA, 2026, "L’impact de l’intelligence artificielle sur la performance de l’audit interne : optimisation des méthodes et de la fiabilité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 386-404.
• Khaoula MOUSSAOUI & Nafii IBENRISSOUL, 2026, "Intelligence artificielle et contrôle de gestion : vers une redéfinition des pratiques managériales," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 555-569.
• Wafae TOUHAMI & Kaoutar EL MENZHI, 2026, "L’intelligence artificielle et la fiabilité de l’information comptable et financière : une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 570-587.
• Mohamed Amine IGAMANE & Cheklekbire MALAININE, 2026, "Banking Digitalization, Customer Relationships, and Financial Inclusion: An Empirical Analysis Using Structural Equation Modeling," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 58-81.
• Nabila EL GADI & El Houssain ELATIFE, 2026, "L'impact de la digitalisation sur le recouvrement des créances fiscales : une étude empirique de la Direction Générale des Impôts du Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 588-602.
• Houda CHAFIK & Khalil MOKHLIS, 2026, "La digitalisation du contrôle douanier entre facilitation et sécurité: Une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 739-758.
• Mustapha LAAFAR & Rachid ABOUNOUH & Soufiane TAIDI, 2026, "De l’Opérationnel au Décisionnel : Le Système d’Information comme Levier de Performance Logistique Territoriale dans les PME/PMI," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 759-778.
• Abderrahim ROUKAA & Karima GHAZOUANI, 2026, "Structurer l'écosystème fintech marocain : un cadre conceptuel pour promouvoir l'innovation ouverte et l'inclusion financière," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 123-141.
• Lamyae KANBOUI & Badr TOUZI & Amina DRISSI, 2026, "Intelligence artificielle et blockchain au service de la compétitivité logistique des exportations marocaines : une revue systématique de la littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 204-226.
• Fouad AKIL & Salma AFIFI, 2026, "L’intelligence artificielle générative au service de la performance des écoles pionnières au Maroc : proposition d’un modèle conceptuel," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 227-246.
• Khadija MOUMTAZ & Chaimaa LAAMIME & Chourouk MOUDINE, 2026, "Digitalisation et performance financière bancaire : proposition d’un modèle intégrant l’efficience opérationnelle et les facteurs macroéconomiques," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 247-264.
• Daoud HAJJI & Mohamed Amine M'BARKI, 2026, "La gouvernance des établissements scolaires au Maroc : outils et ressources à l'usage du chef de projet, une revue intégrative de la littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 341-355.
• Brahim SABER & Youssef EL BAHAR & Adil EL MOUASSI, 2026, "Cartographie bibliométrique des innovations dans les supply chains automobiles : digitalisation, résilience et durabilité à l’ère de l’électrification (2020-2025)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 356-377.
• Houda ZITAN & Khalid CHAFIK, 2026, "Green IT in Agriculture: A Bibliometric and Theoretical Analysis of Digital Agriculture Research," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 37-61.
• Ayoub LOUHAB & Abdelhak YAACOUBI & Mohamed AZOUAZI, 2026, "Mapping the Evolution of Artificial Intelligence in Banking: A Systematic Bibliometric Review of Research Trends, Techniques, Applications, and Emerging Challenges," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 415-437.
• Oussama ANFELOUSS & Mourad REHIOUI, 2026, "Contribution d`un contrôle de gestion intelligent dans l`optimisation des coûts économiques dans une chaîne logistique de transport : revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 438-454.
• Oumaima ABOUZAID & Faouzi BOUSSEDRA, 2026, "Comparing Stablecoins and Non-Stable Cryptocurrencies in the Dynamics of the Cryptocurrency Market," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 556-577.
• Mohammed BENELMALLAM, 2026, "Le décalage entre l'adoption de l'intelligence artificielle et la performance universitaire : rôle du pilotage intelligent et de la gouvernance numérique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 115-129.
• Oumaima ABOUZAID & Faouzi BOUSSEDRA, 2026, "Le rôle de la blockchain dans la réduction de l’exclusion financière et l’amélioration de l’efficience du marché des changes au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 21-45.
• Asmae EL OMARI ALAOUI & Kaoutar BERRADA, 2026, "Destinations touristiques intelligentes et Vision 2030 : quelle feuille de route digitale pour les villes impériales marocaines ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 345-360.
• Mustapha NASSIRRI & Mohamed EL BOURKI, 2026, "Agilité contractuelle et intelligence artificielle comme leviers de gouvernance de la dépense publique : Fondements théoriques et perspectives d'application aux marchés publics au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 531-552.
• Nassim CHAKROUNI & Mounia CHERKAOUI, 2026, "When Digital Strategy Meets Brand Heritage: Enhancing Financial Performance in Moroccan Luxury Hotels," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 66-93.
• Hicham ATTAOUI, 2026, "Gestion des risques et performance à l’ère des technologies de rup-ture : cas de la douane marocaine," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 669-688.
• Abdeslam FARAHI & Mohamed TORRA, 2026, "La gouvernance hybride de la transformation digitale : configurations de contrôle et d’agilité dans cinq organisations marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 689-703.
• Hicham AMCHAAROU, 2026, "WhatsApp comme système d'information informel des coopératives de l'ESS : fracture numérique et pratiques digitales en milieu rural marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 768-778.
• Lahcen RACHYQ & Inass BOUBEKRI & Omar ESSARDI, 2026, "Transformation digitale et création de la valeur : Cas de secteur bancaire marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 779-792.
• Mohammed EL HACHIMI & Dounia KARIMI, 2026, "La transformation digitale comme levier de transparence budgétaire au Maroc : une analyse empirique par l’approche ARDL," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 94-114.
• Gabriel Montes-Rojas & Fernando Toledo & Juan Manuel Rodríguez Repeti, 2026, "Cheaper AI, More Informality? A Dual Labor Market Model for Developing Economies," Working Papers, Red Nacional de Investigadores en Economía (RedNIE), number 401, Jul.
• Georgios Tsiachtsiras & Sergio Petralia & Ernest Miguelez & Rosina Moreno, 2026, "“A Light Bulb Goes On: Religiosity and the Adoption of electrical Technologies in 19th century France”," AQR Working Papers, University of Barcelona, Regional Quantitative Analysis Group, number 202602, Mar, revised Mar 2026.
• Joshua Gans, 2026, "A Model of Artificial Jagged Intelligence," Papers, arXiv.org, number 2601.07573, Jan.
• Jakub Growiec & Klaus Prettner & Maciej Szkr'obka, 2026, "Workers' Incentives and the Optimal Taxation of AI," Papers, arXiv.org, number 2603.17898, Mar.
• Pietro Saggese & Michael Sigmund & Burkhard Raunig & Esther Segalla & Bernhard Haslhofer & Christos Makridis, 2026, "Stablecoins under Stress in a National Economy: Transaction-Level Evidence from Austrian Crypto-Asset Service Providers," Papers, arXiv.org, number 2607.08524, Jul.
• Tomas Havranek & Zuzana Irsova, 2026, "Does Multi-Agent Debate Improve AI Feedback on Research Papers?," Papers, arXiv.org, number 2607.14713, Jul.
• Guillaume Coqueret & Joan Llull & Florian Oswald & Christophe P'erignon & Christoph Scheuch & Lars Vilhuber, 2026, "Randomness in large language models: What researchers need to know (and report)," Papers, arXiv.org, number 2607.24372, Jul.
• Guillermo Cruces & Diego Fernandez Meijide & Sebastian Galiani & Ramiro Galvez & Maria Lombardi, 2026, "Does generative AI narrow education-based productivity gaps? Evidence from a randomized experiment," Papers, arXiv.org, number 2608.04198, Aug.
• Adrian NICOLAU, 2026, "Governance and Risk Management Frameworks for Digital Transformation in Higher Education: A Comparative Review," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 73, issue 1, pages 39-58, March, DOI: 10.5281/zenodo.19352834.
• Grimm, Michel & Kerner, Philip, 2026, "Regional Uncertainty in the Energy Transition in Germany," Bremen Papers on Economics & Innovation, University of Bremen, Faculty of Business Studies and Economics, number 2602, Aug, DOI: https://doi.org/10.26092/elib/6400.
• Timothy J. Hatton, 2026, "Explaining Divergence in Ocean Freight Rates and Passenger Fares, 1863-1913," CEH Discussion Papers, Centre for Economic History, Research School of Economics, Australian National University, number 04, May.
• Katerina Petrova & Jana Hornungova, 2026, "Implication Of Covid-19 On Digital Education: A Systematic Literature Review," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 301-328, june, DOI: 10.17818/EMIP/2025/33.
• Majid Zubair Ahmed & Muhammad Akram, 2026, "Digitalization and Financial Stability: A Comparative Analysis of Islamic and Conventional Banks in Pakistan," Journal of Economic Sciences, Federal Urdu University Islamabad, Department of Economics, volume 5, issue 1, pages 49-70, January-J, DOI: 10.55603/jes.v5i1.a4.
• Joonkyo Hong, Davide Luparello, 2026, "Factor-Biased Efficiency Gains from Exporting: Evidence from Colombia," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 26279.
• Anastasiia Mostova & Iryna Taranenko & Hanna Shcholokova & Liudmyla Batsenko, 2026, "The Role of Digital Skills in National Digital Performance: Empirical Evidence from European Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 157-174.
• Petia Branzova, 2026, "Economic Development, Sustainability and Policies in the Context of Global Transformations: Realities and Prospects," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 27-45.
• Rifadli D. Kadir & Ghozali Maski & Setyo Tri Wahyudi & Vietha Devia Sagita Sumantri & Chitra Yuliashri Katili & Nurul Fadhilah, 2026, "Enhancing Financial Inclusion and Reducing Rural Household Poverty: The Impact of Internet and Mobile Phones," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 137-157.
• Ani Stoykova, 2026, "Digital Connectivity and Transformation in Southeast Europe: Comparative Insights from EU Member States," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 58-73.
• Aida Yzeiri Baftiari & Artina Kamberi & Agon Memeti, 2026, "Artificial Intelligence and the Gender Pay Gap in Labour Markets: Cross-Country Evidence and the Role of Gender-Sensitive Reforms," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 90-113.
• Gezim Jusufi & Xhavit Islami & Enis Mulolli, 2026, "The Role of Artificial Intelligence in Employee Motivation: Mediating Role of Work Efficiency, Skill Development, Job Autonomy, and Job Insecurity," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 158-179.
• Ivaylo Yankov, 2026, "Bulgaria’s Readiness for the CRMA: A State Administration Perspective on Institutional, Technological and Socio-Economic Factors," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 50-67.
• Jian Yin & Jingbo Guan, 2026, "Digital Investment and Asset Utilization Efficiency in Chinese Listed Manufacturing Firms: A Panel Study, 2018-2022," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 68-87.
• Nikolay Lazarov, 2026, "The Digital Euro in the Context of the Evolution of Finance," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 126-155.
• Milena Milenkova, 2026, "The Integration of Artificial Intelligence into Human Resource Management: Applicability in HR Processes with a Hybrid Approach "Human + AI"," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 156-171.
• Momchil R. Rusev, 2026, "Architectural Capital: A Modern Framework for Addressing Consumer Dissatisfaction and Utility Stagnation," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 94-125.
• Monika Kristl Volfova, 2026, "Employee perceptions of VR training across generations: Insights into benefits and barriers," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 29, issue 1, pages 153-166, March, DOI: 10.15240/tul/001/2026-1-010.