IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01901125.html
   My bibliography  Save this paper

Erreurs de prévision budgétaire : Étude exploratoire des causes des excédents budgétaires dans les structures communales au Maroc

Author

Listed:
  • Mehdi Alaoui Mhammedi

    (AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université)

Abstract

The objective of this article is to present the results of an exploratory study on municipal structures in Morocco. The author adopts a descriptive exploratory approach leads to identify the causes of very large surpluses recorded between 2002-2013. The research results confirm the particularity of Moroccan context; indeed, it is the bureaucracy and the lack of vision of elected officials which raise a surplus that exceeded 1.8 billion euro (20 billion dirhams) in 2013.

Suggested Citation

  • Mehdi Alaoui Mhammedi, 2016. "Erreurs de prévision budgétaire : Étude exploratoire des causes des excédents budgétaires dans les structures communales au Maroc," Post-Print hal-01901125, HAL.
  • Handle: RePEc:hal:journl:hal-01901125
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901125
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01901125/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Lars Jonung & Martin Larch, 2006. "Improving fiscal policy in the EU: the case for independent forecasts [‘Fiscal forecasting: The track record of the IMF, OECD and EC’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 21(47), pages 492-534.
    2. Bretschneider, Stuart I. & Gorr, Wilpen L. & Grizzle, Gloria & Klay, Earle, 1989. "Political and organizational influences on the accuracy of forecasting state government revenues," International Journal of Forecasting, Elsevier, vol. 5(3), pages 307-319.
    3. Jean-François BRUN & Gérard CHAMBAS & Fouzi MOURJI, 2006. "Garantir l'espace budgétaire pour le développement humain au Maroc," Working Papers 200634, CERDI.
    4. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    5. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    6. G. Choate & Fred Thompson, 1988. "Budget makers as agents: A preliminar investigation of discretionary behavior under state-contingent rewards," Public Choice, Springer, vol. 58(1), pages 3-20, July.
    7. Yvonne Giordano, 2003. "Conduire un projet de recherche. Une perspective qualitative," Post-Print halshs-00440011, HAL.
    8. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    9. Magner, Nace & Welker, Robert B. & Campbell, Terry L., 1995. "The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 611-618.
    10. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
    11. Cassidy, Glenn & Kamlet, Mark S. & Nagin, Daniel S., 1989. "An empirical examination of bias in revenue forecasts by state governments," International Journal of Forecasting, Elsevier, vol. 5(3), pages 321-331.
    12. Deschamps, Elaine, 2004. "The impact of institutional change on forecast accuracy: A case study of budget forecasting in Washington State," International Journal of Forecasting, Elsevier, vol. 20(4), pages 647-657.
    13. Jérôme Couture & Louis M. Imbeau, 2009. "Do Governments Manipulate Their Revenue Forecasts? Budget Speech and Budget Outcomes in the Canadian Provinces," Studies in Public Choice, in: Louis M. Imbeau (ed.), Do They Walk Like They Talk?, chapter 0, pages 155-166, Springer.
    14. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    15. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.
    2. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    3. Pauline Beau, 2016. "L'influence de la justice organisationnelle sur le stress : le cas du contrôle des performances individuelles dans les grands cabinets d'audit," Post-Print hal-01902416, HAL.
    4. Bellora-Bienengräber, Lucia & Radtke, Robin R. & Widener, Sally K., 2022. "Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    5. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
    6. Björn Kauder & Niklas Potrafke & Christoph Schinke, 2017. "Manipulating Fiscal Forecasts: Evidence from the German States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 73(2), pages 213-236, June.
    7. Chatagny, Florian, 2015. "Incentive effects of fiscal rules on the finance minister's behavior: Evidence from revenue projections in Swiss Cantons," European Journal of Political Economy, Elsevier, vol. 39(C), pages 184-200.
    8. Marc Bollecker, 2000. "Contrôleur de gestion : une profession à dimension relationnelle ?," Post-Print halshs-00587432, HAL.
    9. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    10. Stijn Goeminne & Benny Geys & Carine Smolders, 2008. "Political fragmentation and projected tax revenues: evidence from Flemish municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 297-315, June.
    11. Chong Lau & Ian Eggleton, 2003. "The influence of information asymmetry and budget emphasis on the relationship between participation and slack," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 91-104.
    12. Beate Jochimsen & Robert Lehmann, 2017. "On the political economy of national tax revenue forecasts: evidence from OECD countries," Public Choice, Springer, vol. 170(3), pages 211-230, March.
    13. Georgescu, Irène & Hartmann, Frank G.H., 2013. "Sources of financial pressure and up coding behavior in French public hospitals," Health Policy, Elsevier, vol. 110(2), pages 156-163.
    14. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
    15. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    16. Boland, Matthew & Godsell, David, 2021. "Bureaucratic discretion and contracting outcomes," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    17. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
    18. repec:dau:papers:123456789/2507 is not listed on IDEAS
    19. Tuan Zainun Tuan Mat* & Nur Shahirah Adilah Mohd Sairazi & Fadzlina Mohd Fahmi & Sharifah Nazatul Faiza Syed Mustapha Nazri & Sharina Tajul Urus, 2018. "Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 1040-1050:5.
    20. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
    21. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01901125. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.