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The introduction of private accounting in the Moroccan public sector: a reflection of New Public Management
[L'introduction de la comptabilité privée dans le secteur public dans le secteur public marocain : le reflet du Nouveau Management Public]

Author

Listed:
  • Najeh Said

    (UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan])

  • Heyame Zainab

    (UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan])

Abstract

The complexity of managing government services is seen as one of the factors driving the modernization of the public sector. Indeed, this sector is faced with major challenges such as the accumulation of budget deficits and the satisfaction of citizens' needs, prompting it to go beyond the Weberian model and opt for original systems. It was against this backdrop that the New Public Management (NPM) approach (Hood, 1991) emerged. NPM recommends that public bodies follow the model of private enterprise, adopting its management methods and tools. In Morocco, the impact of this evolution materialized in the reform of its accounting system, which was transcribed in the organic law relating to the finance law (LOLF). The latter revolutionized the accounting landscape of organizations by introducing private accounting into the public sector. The aim of the paper is twofold: on the one hand, to study the evolution of public sector management from traditional management to one based on the principles of NPM, and on the other, to study the impact of NPM on the introduction of private accounting in the Moroccan public sector. Keywords: NPM, Post-NPM, Accounting reforms, Private accounting, Public accounting.

Suggested Citation

  • Najeh Said & Heyame Zainab, 2023. "The introduction of private accounting in the Moroccan public sector: a reflection of New Public Management [L'introduction de la comptabilité privée dans le secteur public dans le secteur public m," Post-Print hal-04281356, HAL.
    • Handle: RePEc:hal:journl:hal-04281356
    DOI: 10.5281/zenodo.10112079
    Note: View the original document on HAL open archive server: https://hal.science/hal-04281356
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    References listed on IDEAS

    as
    1. Aleksandras Patapas & Alvydas Raipa & Vainius Smalskys, 2014. "New Public Governance: The Tracks of Changes," International Journal of Business and Social Research, LAR Center Press, vol. 4(5), pages 25-32, May.
    2. Yvon Pesqueux, 2024. "New Public Management (NPM) et Nouvelle Gestion Publique (NGP)," Post-Print halshs-02506340, HAL.
    3. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    4. Aleksandras Patapas & Alvydas Raipa & Vainius Smalskys, 2014. "New Public Governance: The Tracks of Changes," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(5), pages 25-32, May.
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    More about this item

    Keywords

    NPM; Post-NPM; Accounting reforms; Private accounting; Public accounting.; NMP; Post-NMP; Réformes comptables; Comptabilité privée; Comptabilité publique;
    All these keywords.

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