Purpose To cope with change and achieve sustainable, high-quality development, companies must implement digital transformation. Digital tools are critical for companies to remain competitive and successful. This study analyzes the factors that influence the digital transformation of Moroccan companies by contextualizing the technology–organization–environment (TOE) model. It seeks to examine the explanatory scope of this theoretical framework in the context of developing countries and to identify any potential limitations of its applicability. Design/methodology/approach A quantitative approach based on the partial least squares structural equation modeling method was used to test the conceptual model. The data were collected through a structured questionnaire addressed to professionals from Moroccan companies engaged in or considering digital transformation. Findings The results highlight the significant contribution of several technological and environmental factors. On the other hand, certain organizational dimensions, such as company size, digital cost or organizational readiness, proved to be insignificant, which calls into question the universality of the TOE model in emerging markets. Originality/value Unlike existing research that applies the TOE model in a standard manner, this study offers a critical and contextualized reading of its relevance in the Moroccan socio-economic context. It thus contributes to enriching theoretical debates and proposes avenues for adapting analytical frameworks or mobilizing hybrid methodologies in future research.
Bilad et al. (Mon,) studied this question.