Results-based management in Morocco: contributions and limitations of public performance reform

La gestion axée sur les résultats au Maroc: apports et limites de la réforme de la performance publique

Zineb El Alaoui and Mohamed Karim
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Zineb El Alaoui: Faculté des sciences juridiques économiques et sociales de Salé Université Mohammed V de Rabat, Maroc
Mohamed Karim: Faculté des sciences juridiques économiques et sociales de Salé Université Mohammed V de Rabat, Maroc

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Abstract: In a context of increasing budgetary constraints and growing demands for accountability, Results-Based Management (RBM) has emerged as a central lever for modernizing public administrations in both OECD and developing countries. In Morocco, the enactment of Organic Law No. 130-13 on the Finance Law introduced a budget governance framework oriented towards performance, transparency, and accountability. However, the gap between the ambitions of this reform and its operational implementation remains insufficiently documented in the literature. This article aims to analyze the contributions and limitations of RBM in the Moroccan administrative context, using a qualitative, analytical, and documentary approach based on three pillars: a critical review of the scientific literature, an examination of institutional reports, and an international comparison with performance-based budgeting systems in OECD countries. The findings show that RBM has led to notable advances in multi-year planning, budget transparency, and the introduction of a performance culture. However, its scope remains limited by persistent structural constraints, including insufficient institutional capacities, the predominance of a procedural administrative culture, and weak political ownership of performance mechanisms. The contribution of this article lies in the articulation between the New Public Management theoretical framework, international lessons, and an in-depth analysis of the Moroccan case, enabling the identification of the institutional, organizational, and cultural conditions under which RBM can serve as a sustainable lever for improving public performance in a developing country context.

Keywords: public performance; gestion axée sur les résultats; performance publique; réforme budgétaire; gouvernance; administration marocaine. JEL Classification : H61 H83 D73 O17. Type du papier : Étude documentaire et comparative results-based management; Moroccan administration. Classification JEL: H61 H83 D73 O17; budget reform; governance; O17; Moroccan administration. Classification JEL: H61; O17. Type du papier : Étude documentaire et comparative results-based management; D73; H83; administration marocaine. JEL Classification : H61 (search for similar items in EconPapers)
Date: 2026-05-05
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2026, 7 (5), pp.379-397. ⟨10.5281/zenodo.19946000⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05611844

DOI: 10.5281/zenodo.19946000

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