ANALYSIS OF THE IMPACT OF PUBLIC ACCOUNTING REFORMS ON THE PERFORMANCE OF MOROCCAN ADMINISTRATIONS
DOI:
https://doi.org/10.46827/ejefr.v8i6.1857Palavras-chave:
public accounting, IPSAS, Morocco, administrative performance, financial reforms, transparencyResumo
The modernization of public sector accounting is a crucial issue for countries seeking to improve their public administrations' performance, transparency and accountability. In Morocco, the adoption of International Public Sector Accounting Standards (IPSAS) represents a significant reform aimed at aligning accounting practices with international standards. This study proposes a systematic literature review examining these reforms' impact on Moroccan administrations' performance. Through an analysis of various academic and institutional sources, we highlight the advances, challenges encountered, and implications for public finance management in Morocco. The results indicate that, despite institutional and technical obstacles, accounting reforms have helped to improve financial transparency, budgetary efficiency and accountability within public administrations. Finally, recommendations are formulated to strengthen IPSAS implementation and optimize the performance of the Moroccan public sector.
JEL: H83, H61, M41, G38, O55
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Referências
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