Digitalization's Hidden Challenges in Moroccan SMEs: A Roadmap for Leadership and Sustainable Resource Management

Les défis cachés de la digitalisation dans les PME marocaines: une feuille de route pour le leadership et la gestion durable des ressources

Abdellah Moussaoui, Batali Ibtissam, Hafsa Lemsieh () and Esskali Khalid
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Abdellah Moussaoui: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)

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Abstract: This study examines the hidden costs of digitalization in Moroccan SMEs, focusing on continuous training, cybersecurity, technological obsolescence, and change management. Using a quantitative survey of 53 SMEs and multiple regression analysis, it assesses the impact of these costs on profitability and business sustainability. Findings indicate that training and cybersecurity expenses significantly reduce profitability, while technological obsolescence and poor change management exacerbate operational inefficiencies. Neglecting these factors may hinder growth and limit digital scalability. Despite the sample size limitations, the study underscores the need for strategic cost management. SMEs are advised to adopt forward-looking budgeting to enhance resilience in an increasingly digital market. Future research could expand the scope of other regions and industries.

Keywords: Digitalization; Hidden costs; SMEs; Leadership; Sustainable Management; Coûts cachés; PME; Gestion Durable (search for similar items in EconPapers)
Date: 2025-06-30
New Economics Papers: this item is included in nep-ara and nep-sbm
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025

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