The Trajectory of the Introduction of Management Accounting in the Moroccan Public Sector: The Role of Human and Non-Human Actor

Said Najeh (), Zaïnab Heyame, Khalid Oulad Seghir and Laura Espinasse ()
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Said Najeh: FSJES TANGER - faculté des sciences juridiques economiques et sociales de Tanger, LAREGS, Higher School of Technology, Moulay Ismail University, Meknes
Zaïnab Heyame: FSJES TANGER - faculté des sciences juridiques economiques et sociales de Tanger, UVSQ, Paris Saclay University, LAREQUOI, Versailles
Khalid Oulad Seghir: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]
Laura Espinasse: LIREM - Laboratoire de Recherche en Management - UPPA - Université de Pau et des Pays de l'Adour, IUT BPB - IUT de Bayonne et du Pays Basque, UPPA - Université de Pau et des Pays de l'Adour

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Abstract: The introduction of management tools in public establishments is an unavoidable trend. Like private companies, these establishments increasingly rely on such tools to enhance their performance. However, the introduction of management accounting in Moroccan public establishments is not a neutral process, but the result of complex interactions between human and non-human actors. Using Actor-Network Theory (ANT), this study explored how these interactions shaped and reconfigured the trajectory of this process. Through a longitudinal study of a single case, the research highlights how the introduction of management accounting evolves from a linear to a whirlwind process. The results revealed that the interaction between the various actors, including the objects, not only transformed the trajectory, but also enabled the introduction of management accounting with a transformation in relation to the tool objectives, from a negotiation tool to a simple costing tool. This study highlights the importance of understanding sociotechnical dynamics in the introduction of management accounting in the Moroccan public sector.

Keywords: Trajectory management accounting public establishment actor network theory; actor network theory; public establishment; management accounting; Trajectory (search for similar items in EconPapers)
Date: 2025-12-03
New Economics Papers: this item is included in nep-ara
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Published in Management & Accounting Review, 2025, 24 (3), https://ir.uitm.edu.my/id/eprint/128388/

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