Governance, audit and public management

This axis looks at the mechanisms through which organisations account for themselves and steer their activity: accounting standards, internal and external audit, management control and performance indicators. It gives a central place to the Moroccan public sector, which has been carrying out reforms inspired by New Public Management for twenty years.

Research questions

• What drives Moroccan companies to adopt IFRS, and what does adoption change for financial reporting and earnings management?
• Which factors determine the quality and effectiveness of audit, in companies as in public administration?
• How are management-control tools and balanced scorecards taken up, particularly in hospitals and public establishments?
• Do public reforms (public accounting framework, budget transparency, change management) actually improve public performance?
• How can corruption and fraud be prevented in public and banking organisations?

Themes and fields

Voluntary IFRS adoption by listed companies; audit quality; internal audit of public procurement; balanced scorecards in companies and public establishments; public accounting reform; budget transparency through the PEFA framework; legitimacy of public managers; anti-corruption strategies.

Approaches

Exploratory and qualitative studies with practitioners, quantitative surveys, explanatory models tested on listed-company data, and systematic literature reviews.

Contributing teams: FACG, OSD and EMFO.