Les normes internationales de comptabilité du secteur public (IPSAS) et leur apport à la transparence financière des établissements publics au Maroc

This study explores the adoption of International Public Sector Accounting Standards (IPSAS) in Morocco and highlights their role in enhancing financial transparency within public institutions. The shift from cash-based accounting to accrual-based accounting reflects Morocco's efforts to modernize public administration and improve the quality and transparency of financial information. The paper examines the theoretical benefits and the main challenges related to the implementation of IPSAS, with a particular focus on their contribution to financial transparency. Through an analysis of the Moroccan context, the study demonstrates how IPSAS adoption can strengthen transparency practices in public institutions. It also emphasizes that, despite the significant potential benefits of IPSAS, effective implementation depends on the active collaboration of public authorities and various stakeholders to address potential constraints and challenges. This theoretical analysis contributes to a deeper understanding of the role of IPSAS in promoting financial transparency and provides useful insights for future public sector reforms in Morocco and similar environments.