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Les enjeux de la réforme de la comptabilité publique au Maroc
[The challenges of public accounting reform in Morocco]


  • Ibouazzaouine, Youssef


The reform of State accounting and the transition from cash accounting to general accounting based on established rights which provides a heritage view of the State constitutes an essential lever to consolidate the culture of evaluation of the public action. Indeed, the adoption of asset accounting in accordance with international standards (IPSAS), aims to improve the information provided to public actors. It gives parliament, control bodies and citizens an appreciation of public policies, reinforcing the requirements for transparency of public accounts and the reissue of accounts. The purpose of this article is to decipher the challenges of the reform of state accounting and to identify the expected contributions from the adoption of an accounting framework harmonized with IPSAS standards.

Suggested Citation

  • Ibouazzaouine, Youssef, 2019. "Les enjeux de la réforme de la comptabilité publique au Maroc
    [The challenges of public accounting reform in Morocco]
    ," MPRA Paper 98531, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:98531

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    More about this item


    State Accounting; Budget Accounting; Accrual Accounting; General Accounting; IPSAS.;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting


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