Digital transformation of the accounting profession in Morocco: the shadows of disruptive innovation

La transformation digitale de la profession comptable au Maroc: les ombres de l'innovation destructrice

Khalid El Kachtoul () and Zineb Noui
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Khalid El Kachtoul: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)
Zineb Noui: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)

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Abstract: Abstract: The concept of 'creative destruction' illustrates how innovation generates new models while transforming or displacing existing structures. Driven by digitalization, these shifts are reshaping competitive dynamics and posing a direct threat to established market actors. In Morocco, accounting professionals find themselves on the front line of technological disruption: artificial intelligence and automation have made their occupation one of the most exposed to ongoing structural change. This article examines the extent to which accelerating digitalization is gradually undermining the professional jurisdiction that these practitioners have historically held over their field. It brings to light a loss of autonomy that is taking hold insidiously, yet inexorably, under the pressure of an ever-expanding digital environment. This study aims to map the consequences of digital transformation on the accounting profession in Morocco by examining how technological innovations and the dematerialization of tax procedures are reconfiguring the value chain and challenging the traditional role of practitioners. Drawing on an empirical research methodology, the article combines a historical account of digitalization dynamics — both endogenous and exogenous — with a comparative analysis of the accounting production cycle before and after the introduction of digital tools. Data collected from a survey of 39 professionals reveal that while automation and artificial intelligence generate significant productivity gains, they also inevitably erode professional autonomy by substituting for human judgment in repetitive tasks. The study concludes that the future of the profession in Morocco hinges on a profound transition towards strategic advisory services and data analysis, requiring accounting professionals to engage in proactive adaptation through continuous learning — so as to transform this technological 'destruction' into a genuine opportunity for value creation.

Keywords: Digitalization.; Regulated Professions; Accounting Professionals; Creative Destruction; Digitalisation.; Professions réglementées; Professionnels de la comptabilité; Création destructrice (search for similar items in EconPapers)
Date: 2026-03-16
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME , 2026, 7 (3), pp.519-539. ⟨10.5281/zenodo.18927756⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05561697

DOI: 10.5281/zenodo.18927756

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