Study of the causes of budgetary surpluses in municipal structures in Morocco

Étude des causes des excédents budgétaires dans les structures communales au Maroc

Mehdi Alaoui Mhammedi
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Mehdi Alaoui Mhammedi: IAE Dijon - Institut d'Administration des Entreprises (IAE) - Dijon - UB - Université de Bourgogne, CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: The objective of this article is to present the results of a study on municipal structures in Morocco. The author adopts a descriptive exploratory approach leads to identify the causes of very large surpluses recorded between 2002-2018. The problem of gaps is mainly due to the inability (intentional and unintentional) of local elected officials and municipal officials to define the needs of the territory and to plan investment projects. This lack of vision that characterizes the management of local affairs induces random management which raise a surplus that exceeded 3.9 billion euro (35,5 billion Dirham) in 2018.

Keywords: Budget; Local government; Budget surplus; Psycho-sociological approach of budget; Collectivités locales; Excédent budgétaire; Approche psychosociologique du budget (search for similar items in EconPapers)
Date: 2019
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2019, 1 (4), pp.11-32. ⟨10.3917/accra.004.0011⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02065138

DOI: 10.3917/accra.004.0011

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