Risk management and performance in the age of disruptive technologies: the case of Moroccan customs

Gestion des risques et performance à l'ère des technologies de rupture: cas de la douane marocaine

Hicham Attaoui ()
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Hicham Attaoui: UM5 - Université mohamed 5, Rabat

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Abstract: Risk analysis and management is undoubtedly the primary tool available to customs administrations today for balancing effective oversight with the smooth flow of trade and, thereby, achieving performance objectives. While the advent of digital technology has enabled significant advances in this regard, the emergence of so-called disruptive technologies, such as predictive analytics and artificial intelligence for example, has opened the door to other possibilities that are both new and extraordinary.That said, while numerous studies have analyzed the effect of the digital transition on performance in general, the impact of digital-based risk management in particular remains largely unexplored.Based on this observation, the objective of this article is to analyze the effect of risk management on performance within the context of the digital transition in Morocco's public sector. From a methodological standpoint, this is a confirmatory case study conducted within the framework of a mixed methods approach and based on semi-structured (qualitative) interviews, a documentary analysis (quantitative) based on a selective literature review, and direct observation. Indeed, following the IMRAD model and drawing on official sources in this field (WCO, WTO, UNCTAD, ISO, ADII, etc.) as well as articles related to customs risk management, particularly in the Moroccan context, this article seeks to confirm the positive impact of such risk management on certain key indicators of customs performance, specifically, processing time and revenue, while highlighting the prospects for the evolution, or even transformation, of customs control in particular and, by extension, public policy in general. Keywords : Risk Management, Customs, Performance, Digital Transformation, Disruptive Technologies.

Keywords: Risk Management Customs Performance Digital Transformation Disruptive Technologies.; Technologies de rupture.; Transition numérique; Performance; Douane; Gestion des risques (search for similar items in EconPapers)
Date: 2026-08
New Economics Papers: this item is included in nep-ara
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, A paraître, ⟨10.5281/zenodo.21820053⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05747552

DOI: 10.5281/zenodo.21820053

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