La Modernisation des Systèmes Comptables de l’État Marocain à la Lumière des Normes IPSAS

Chaimaa El Hachimi; Asmae Benthami

doi:10.19044/esj.2024.v20n7p155

Chaimaa El Hachimi Laboratoire Money, Bank and Finance Faculté des Sciences Juridiques Économiques et Sociales-Salé Université Mohammed V de Rabat, Maroc
Asmae Benthami Laboratoire Money, Bank and Finance Faculté des Sciences Juridiques Économiques et Sociales-Salé Université Mohammed V de Rabat, Maroc

DOI: https://doi.org/10.19044/esj.2024.v20n7p155

Keywords: Comptabilité publique, Maroc, Normes comptables internationales, Secteur public

Abstract

Au cours des trois dernières décennies, l'administration publique a connu de profondes réformes sous l'impulsion de la nouvelle gestion publique. Ces transformations ont également touché les pays en développement, avec notamment des modifications majeures dans les systèmes de comptabilité publique. L'adoption des Normes Comptables Internationales pour le Secteur Public (IPSAS) a marqué un tournant significatif dans cette modernisation. Bien que ces normes soient applicables au secteur public marocain depuis 2008, elles ont été originellement conçues pour les pays développés. L'objectif de cet article est d'explorer pourquoi des pays en développement ont choisi d'adopter un cadre élaboré pour des contextes économiquement avancés. Pour comprendre cette dynamique, nous avons mené 19 entretiens avec les responsables de la Trésorerie Générale du Royaume du Maroc impliqués dans la normalisation de la comptabilité publique. De plus, nous avons effectué une analyse approfondie des discours politiques et des documents officiels relatifs à la comptabilité publique. Les résultats suggèrent que la transformation de la comptabilité publique est influencée par divers phénomènes institutionnels. Plus précisément, des mécanismes tels que l'isomorphisme normatif, le mimétisme et la dépendance aux ressources ont joué un rôle déterminant dans la conception et l'adoption de ce cadre comptable.

Over the past three decades, public administration has undergone profound reforms driven by the new public management. These changes have also impacted developing countries, with major modifications in public accounting systems. The adoption of the International Public Sector Accounting Standards (IPSAS) has represented a significant shift in this modernization. Although these standards have been applicable to the Moroccan public sector since 2008, they were originally designed for developed countries. The aim of this article is to explore why developing countries opted to adopt a framework crafted for economically advanced contexts. To understand this dynamic, we conducted 19 interviews with officials from the General Treasury of the Kingdom of Morocco involved in the standardization of public accounting. Additionally, we carried out an indepth analysis of political discourses and official documents related to public accounting. The findings suggest that the transformation of public accounting is influenced by various institutional phenomena. Specifically, mechanisms such as normative isomorphism, mimicry, and resource dependence played a pivotal role in the design and adoption of this accounting framework.

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