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Article History

Received: 24 June 2026

Accepted: 7 September 2026

First Online: 21 September 2026

Declarations

Ethical approval and consent to participate: This study was approved by the Scientific Committee of the Laboratory of Researches in Finance, Accounting, Management and Decision Support Information Systems, National School of Business and Management (ENCG), Hassan Ier University, Settat, Morocco, in accordance with the ethical principles of the Declaration of Helsinki and the standard ethical guidelines of the Academy of Management for survey-based research. The survey involved voluntary and anonymous participation by professional respondents. No sensitive or identifiable personal data were collected and no clinical interventions or vulnerable populations were involved. Informed consent was obtained from all participants prior to data collection. Each participant was informed of the academic purpose of the study, the anonymity and confidentiality of their responses, and their right to withdraw at any time without consequence. Voluntary completion and submission of the questionnaire constituted implicit informed consent to participate in the study.

Consent for publication: Not applicable.

Competing interests: The authors declare no competing interests.