The introduction of management accounting in Moroccan public institutions: What purpose?

L’introduction de la comptabilité de gestion dans les établissements publics Marocains: Quelle finalité ?

Khalid Oulad Seghir and Najeh Said
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Khalid Oulad Seghir: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]
Najeh Said: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]

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Abstract: Many countries in the world have embarked on a process of restructuring and modernizing their public sectors. This sector reform in Morocco is fully in line with this movement. It has resulted in a renewal of public management methods and has increasingly led public administrations and institutions to use private sector management techniques and tools. In this perspective, the aim of this article is to discuss the purpose of setting up management accounting for the public sector through the case of a Moroccan public institution.

Keywords: Modernization; public management; public establishments; management tools; management accounting.; Modernisation; gestion publique; établissements publics; outils de gestion; comptabilité de gestion. (search for similar items in EconPapers)
Date: 2019-09-20
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2019, 4 (2)

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