Digitization of Non-Recovery Risk Management in Non-Financial Companies: A Qualitative Study of Risk Managers' Perceptions in Morocco

Digitalisation de la gestion des risques de non-recouvrement dans les entreprises non financières: une étude qualitative des perceptions des managers de risque au Maroc

Chaimaa Achir and Aziz Douari
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Chaimaa Achir: Université Hassan 1er [Settat]
Aziz Douari: Université Hassan 1er [Settat]

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Abstract: Within an ever-changing economic landscape, organizations are exposed to a myriad of risks, compelling them to increasingly implement rigorous and sector-appropriate risk management. In this context, the risk of non-recovery of receivables within non-financial companies deserves particular attention due to its significant impact.This article, among the few studiesaddressing this specific topic, aims to shed light on the perceptions and attitudes of risk managers regarding the digitization of non-recovery risk management in non-financial enterprises. It is commonly observed that the risk of non-recovery is more frequently discussed in the context of financial companies, while non-financial enterprises also experience its challenges. The fundamental idea behind this study is to understand how risk managers perceive this risk and whether they believe that digitizationimpacts its management. The results reflect trends in the adoption of digitization, the perspectives of risk managers, and the observed impacts on non-recovery risk management. The discussion delves deep into these findings, highlighting challenges, successes, and opportunities. By exploring trends, perspectives, and impacts, this research contributes to a broader understanding of the role of digital tools in anticipating, assessing, and mitigating non-recovery risks. The challenges highlighted in the discussion emphasize the need for tailored strategies and further exploration of opportunities for improvement.

Keywords: Risk management; Non-recovery risk; Digital tools; Perceptions; Risk managers; Gestion des risques; Risque de non-recouvrement; Outils digitaux (search for similar items in EconPapers)
Date: 2024-02-12
New Economics Papers: this item is included in nep-ara and nep-rmg
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, A paraître, 5 (5-2), ⟨10.5281/zenodo.10657625⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04463403

DOI: 10.5281/zenodo.10657625

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