Erreurs de prévision budgétaire: Étude exploratoire des causes des excédents budgétaires dans les structures communales au Maroc

Mehdi Alaoui Mhammedi
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Mehdi Alaoui Mhammedi: AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université

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Abstract: The objective of this article is to present the results of an exploratory study on municipal structures in Morocco. The author adopts a descriptive exploratory approach leads to identify the causes of very large surpluses recorded between 2002-2013. The research results confirm the particularity of Moroccan context; indeed, it is the bureaucracy and the lack of vision of elected officials which raise a surplus that exceeded 1.8 billion euro (20 billion dirhams) in 2013.

Keywords: local government; budget surplus; psycho-sociological approach of budget; exploratory study; Budget; collectivités locales; excédent budgétaire; approche psychosociologique du budget; étude exploratoire (search for similar items in EconPapers)
Date: 2016-05-19
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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