The introduction of private accounting in the Moroccan public sector: a reflection of New Public Management

L'introduction de la comptabilité privée dans le secteur public dans le secteur public marocain: le reflet du Nouveau Management Public

Najeh Said and Heyame Zainab
Additional contact information
Najeh Said: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]
Heyame Zainab: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]

Post-Print from HAL

Abstract: Abstract The complexity of managing government services is seen as one of the factors driving the modernization of the public sector. Indeed, this sector is faced with major challenges such as the accumulation of budget deficits and the satisfaction of citizens' needs, prompting it to go beyond the Weberian model and opt for original systems. It was against this backdrop that the New Public Management (NPM) approach (Hood, 1991) emerged. NPM recommends that public bodies follow the model of private enterprise, adopting its management methods and tools. In Morocco, the impact of this evolution materialized in the reform of its accounting system, which was transcribed in the organic law relating to the finance law (LOLF). The latter revolutionized the accounting landscape of organizations by introducing private accounting into the public sector. The aim of the paper is twofold: on the one hand, to study the evolution of public sector management from traditional management to one based on the principles of NPM, and on the other, to study the impact of NPM on the introduction of private accounting in the Moroccan public sector. Keywords: NPM, Post-NPM, Accounting reforms, Private accounting, Public accounting.

Keywords: NPM; Post-NPM; Accounting reforms; Private accounting; Public accounting.; NMP; Post-NMP; Réformes comptables; Comptabilité privée; Comptabilité publique (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc and nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-04281356
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in African Scientific Journal, 2023, ⟨10.5281/zenodo.10112079⟩

Downloads: (external link)
https://hal.science/hal-04281356/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04281356

DOI: 10.5281/zenodo.10112079

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().