Les enjeux de la réforme de la comptabilité publique au Maroc

The challenges of public accounting reform in Morocco

Youssef Ibouazzaouine

MPRA Paper from University Library of Munich, Germany

Abstract: The reform of State accounting and the transition from cash accounting to general accounting based on established rights which provides a heritage view of the State constitutes an essential lever to consolidate the culture of evaluation of the public action. Indeed, the adoption of asset accounting in accordance with international standards (IPSAS), aims to improve the information provided to public actors. It gives parliament, control bodies and citizens an appreciation of public policies, reinforcing the requirements for transparency of public accounts and the reissue of accounts. The purpose of this article is to decipher the challenges of the reform of state accounting and to identify the expected contributions from the adoption of an accounting framework harmonized with IPSAS standards.

Keywords: State Accounting; Budget Accounting; Accrual Accounting; General Accounting; IPSAS. (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2019-12-11
New Economics Papers: this item is included in nep-acc and nep-ara
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