Control of Moroccan public institutions: situation and perspectives

Contrôle des Etablissements Publics marocains: Etat des lieux et perspectives

M'Bark Ouashil and Said Ouhadi
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M'Bark Ouashil: GREGO/Université Cadi Ayyad Marrakech - ENCG Marrakech
Said Ouhadi: GREGO/Université Cadi Ayyad Marrakech - ENCG Marrakech

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Abstract: This paper aims to present, through a documentary analysis, a situation of control in the context of Moroccan public institutions. It seems that the prior control, focused on the regularity and the conformity of the public institutions with the regulation, predominates until the end of 2016. This presents insufficiencies of the current control framework. However, reforms have been initiated in order to reduce the control and to pass from a logic of means to a logic of result. Also, they aim promoting controls resulting from public institutions (internal control, management control, etc.) Résumé Cet article a pour objectif de présenter, à travers une analyse documentaire, un état des lieux du contrôle dans le contexte des établissements publics marocains. Il en ressort que le contrôle a priori, axé sur la régularité et la mise en conformité des établissements publics avec la réglementation, prédomine jusqu'à fin 2016.

Keywords: public institution; internal control; control; prior control (search for similar items in EconPapers)
Date: 2017-03-20
New Economics Papers: this item is included in nep-afr and nep-ara
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Published in Public & Nonprofit Management Review, 2017

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01665804

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