Les normes internationales de comptabilité du secteur public (IPSAS) et leur apport à la transparence financière des établissements publics au Maroc

Mohamed Knidiri and Sidi Rigar ()
Additional contact information
Mohamed Knidiri: UCA - Université Cadi Ayyad = Cadi Ayyad University [Marrakech]
Sidi Rigar: UCA - Université Cadi Ayyad = Cadi Ayyad University [Marrakech]

Post-Print from HAL

Abstract: This study explores the adoption of International Public Sector Accounting Standards (IPSAS) in Morocco and highlights their role in enhancing financial transparency within public institutions. The shift from cash-based accounting to accrual-based accounting reflects Morocco's efforts to modernize public administration and improve the quality and transparency of financial information. The paper examines the theoretical benefits and the main challenges related to the implementation of IPSAS, with a particular focus on their contribution to financial transparency. Through an analysis of the Moroccan context, the study demonstrates how IPSAS adoption can strengthen transparency practices in public institutions. It also emphasizes that, despite the significant potential benefits of IPSAS, effective implementation depends on the active collaboration of public authorities and various stakeholders to address potential constraints and challenges. This theoretical analysis contributes to a deeper understanding of the role of IPSAS in promoting financial transparency and provides useful insights for future public sector reforms in Morocco and similar environments.

Date: 2024-11-28
Note: View the original document on HAL open archive server: https://hal.science/hal-05622836v1
References: Add references at CitEc
Citations:

Published in Digitalisation, Finance, Innovation et Entrepreneuriat, Nov 2024, Agadir, Maroc. ⟨10.23882/DFIE.2024⟩

Downloads: (external link)
https://hal.science/hal-05622836v1/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-05622836

DOI: 10.23882/DFIE.2024

Access Statistics for this paper

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