Public finance management in the digital age[Gestion des finances publiques à l'ère du numérique]

This article analyzes the relationship between the digital revolution and public finance management in the context of the dynamic transformations initiated by Morocco over more than a decade ago. The aim of this research is to assess the impact of digitalization on the efficiency of public finance management in Morocco, highlighting the benefits and challenges associated with this digital transformation. The methodology adopted combines a literature review of digital reforms to obtain a comprehensive view of the changes induced by digitization. The results show that digitization has improved the transparency, efficiency and traceability of public financial operations. Integrated information systems have facilitated resource management, budget planning and expenditure control. However, challenges remain, notably in terms of data security, staff training and resistance to change. The main limitation of this study lies in the limited access to specific, up-to-date data concerning certain reforms, making impact assessment partially subjective. The results of this research provide valuable insights for policy-makers and public managers, highlighting the importance of continuous training, regular updating of digital systems and proactive change management in maximizing the benefits of digitization. This study makes an original contribution by putting into perspective the specificities of the Moroccan context in public finance management in the digital age.