International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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La Conciliation Travail-Vie : Défis Terminologiques et Proposition d’une Définition Intégrative
No full textThis paper provides an in-depth analysis of Work-Life Balance (WLB) by examining its historical evolution, theoretical foundations, and the terminological variations surrounding it. It traces the key stages in the conceptualization of WLB, from the early research of the 1960s, which focused on role conflict, to contemporary approaches that incorporate dimensions such as flexibility, the harmonization of professional and personal responsibilities, and the proactive management of roles.
From a methodological perspective, a qualitative approach was conducted based on 24 definitions drawn from academic literature. These definitions were organized into six distinct historical phases, reflecting major conceptual transformations in relation to socio-economic and organizational developments. A thematic analysis was used to identify recurring conceptual dimensions, particularly role management, the compatibility between spheres, the subjectivity of perceptions, and the influence of organizational policies and technological advancements on conciliation.
The study also highlights a diversified terminology, particularly pronounced in Francophone literature. A thorough analysis supports the choice of the term « Conciliation Travail-Vie », which reflects a dynamic, adaptive, and inclusive approach, aligned with the diversity of individual experiences and the transformations of the contemporary work environment.
Based on this analysis, a generic definition of WLB is proposed, emphasizing its evolving and multidimensional nature. It is defined as a dynamic and personalized process through which an individual seeks to manage their professional and personal responsibilities harmoniously, with the aim of achieving a state of fulfillment and well-being while minimizing role conflicts.
The findings underscore both theoretical and practical implications, particularly regarding public policies, organizational management, and future research directions. The article highlights the necessity of an integrative and contextualized approach, taking into account the diversity of individual situations and the importance of developing tailored measurement tools to better assess the impact of conciliation practices on workers' quality of life.
Classification JEL: J28
Paper type: Theoretical ResearchCet article propose une analyse approfondie de la Conciliation Travail-Vie (CTV) en examinant son évolution historique, ses fondements théoriques et les variations terminologiques qui l’entourent. Il retrace les principales étapes de la conceptualisation de la CTV, depuis les premières recherches des années 1960, axées sur le conflit de rôles, jusqu’aux approches contemporaines intégrant des dimensions telles que la flexibilité, l’harmonisation des responsabilités professionnelles et personnelles, et la gestion proactive des rôles.
Sur le plan méthodologique, une approche qualitative a été menée à partir de 24 définitions issues de la littérature académique. Ces définitions ont été organisées en six phases historiques distinctes, reflétant les transformations conceptuelles majeures en lien avec les évolutions socio-économiques et organisationnelles. Une analyse thématique a permis d’identifier les dimensions conceptuelles récurrentes, notamment la gestion des rôles, la compatibilité entre les sphères, la subjectivité des perceptions et l’influence des politiques organisationnelles et des avancées technologiques sur ladite conciliation.
L’étude met également en évidence une terminologie diversifiée, particulièrement marquée dans la littérature francophone. Une analyse approfondie justifie le choix de l’appellation Conciliation Travail-Vie, qui reflète une approche dynamique, adaptative et inclusive, en adéquation avec la diversité des expériences individuelles et les transformations du monde du travail.
À l’issue de cette analyse, une définition générique de la CTV est proposée, soulignant son caractère évolutif et multidimensionnel. Elle est définie comme un processus dynamique et personnalisé par lequel un individu vise à gérer ses responsabilités professionnelles et personnelles de manière harmonieuse, dans le but d’atteindre un état d’épanouissement et de bien-être, tout en minimisant les conflits de rôles.
Les résultats obtenus soulignent des implications théoriques et pratiques, notamment en matière de politiques publiques, de gestion organisationnelle et d’orientation des recherches futures. L’article insiste sur la nécessité d’une approche intégrative et contextualisée, prenant en compte la diversité des situations individuelles et l’importance de développer des outils de mesure adaptés pour mieux évaluer l’impact des pratiques de conciliation sur la qualité de vie des travailleurs.
Classification JEL : J28
Type de l’article : Recherche Théoriqu
Transferability of Social Rights in International Migration Contexts: A Systematic Reviews of Effectiveness Challenges
No full textThis study investigates the critical intersection of international migration and social security, focusing on the transferability and effectiveness of social rights for migrants. It examines core concepts such as the human need for security, the role of social security systems, and the influence of such protection on migration, alongside the function of international social security agreements designed to uphold principles like equal treatment and portability of rights. The central research question guiding this inquiry is whether international migrants, in practice, benefit from social protection and the transferability of their social rights in full accordance with the principles of equity and equality proclaimed by international instruments. To address this, the methodology employed is a systematic review of existing scientific literature, synthesizing and critically evaluating empirical and theoretical studies. The anticipated results will illuminate the practical extent to which these proclaimed rights are realized, detailing current access, identifying challenges, barriers, and disparities in migrants' access to social protection, and ultimately assessing the gap between the theoretical framework of social rights and the lived experiences of mobile populations, thereby shedding light on current challenges and prospects for improvement.
JEL Classification: F22, F55, H55
Paper type: Theorical researchThis study investigates the critical intersection of international migration and social security, focusing on the transferability and effectiveness of social rights for migrants. It examines core concepts such as the human need for security, the role of social security systems, and the influence of such protection on migration, alongside the function of international social security agreements designed to uphold principles like equal treatment and portability of rights. The central research question guiding this inquiry is whether international migrants, in practice, benefit from social protection and the transferability of their social rights in full accordance with the principles of equity and equality proclaimed by international instruments. To address this, the methodology employed is a systematic review of existing scientific literature, synthesizing and critically evaluating empirical and theoretical studies. The anticipated results will illuminate the practical extent to which these proclaimed rights are realized, detailing current access, identifying challenges, barriers, and disparities in migrants' access to social protection, and ultimately assessing the gap between the theoretical framework of social rights and the lived experiences of mobile populations, thereby shedding light on current challenges and prospects for improvement.
JEL Classification: F22, F55, H55
Paper type: Theorical researc
The impact of foreign ownership on user satisfaction: Evidence from bus service market in Morocco
No full textThis study examines whether the origin of ownership—foreign versus domestic—affects user satisfaction in Morocco’s delegated urban bus transport sector. While the public versus private ownership debate is extensive, the performance difference between foreign-owned and domestic-owned private operators remains an under-researched area in public service literature. Drawing on Multinational Enterprise (MNE) theory and Industrial Organization (IO) theory, the study argues that foreign-owned firms may possess firm-specific advantages that lead to superior service outcomes. Using survey data from 11,646 bus users across 14 Moroccan cities and employing a multilevel mixed-effects ordered logistic regression, the paper analyzes satisfaction across 13 service dimensions. The results provide robust evidence that foreign ownership is strongly and positively associated with higher user satisfaction across all measured dimensions, including comfort and convenience, bus cleanliness and maintenance, and overall service. The findings show that shifting from a domestic to a foreign operator decreases the probability of a user being "Very Dissatisfied and Dissatisfied" with the overall service by 43.7 percentage points while increasing the probability of being "Satisfied and very satisfied" by 40.7 percentage points. These findings support the hypothesis that foreign-owned operators benefit from transferable capabilities and strategic advantages, offering important insights for policymakers seeking to improve public service delivery through international partnerships.
Classification JEL: G32; D12
Paper type: Empirical ResearchThis study examines whether the origin of ownership—foreign versus domestic—affects user satisfaction in Morocco’s delegated urban bus transport sector. While the public versus private ownership debate is extensive, the performance difference between foreign-owned and domestic-owned private operators remains an under-researched area in public service literature. Drawing on Multinational Enterprise (MNE) theory and Industrial Organization (IO) theory, the study argues that foreign-owned firms may possess firm-specific advantages that lead to superior service outcomes. Using survey data from 11,646 bus users across 14 Moroccan cities and employing a multilevel mixed-effects ordered logistic regression, the paper analyzes satisfaction across 13 service dimensions. The results provide robust evidence that foreign ownership is strongly and positively associated with higher user satisfaction across all measured dimensions, including comfort and convenience, bus cleanliness and maintenance, and overall service. The findings show that shifting from a domestic to a foreign operator decreases the probability of a user being "Very Dissatisfied and Dissatisfied" with the overall service by 43.7 percentage points while increasing the probability of being "Satisfied and very satisfied" by 40.7 percentage points. These findings support the hypothesis that foreign-owned operators benefit from transferable capabilities and strategic advantages, offering important insights for policymakers seeking to improve public service delivery through international partnerships.
Classification JEL: G32; D12
Paper type: Empirical Researc
Attentes des particuliers vis-à-vis du contrat Ijаrа Mоuntahiya Bitаmlik au Maroc : cas de financement du secteur automobile
No full textThe aim of this study is to explore the expectations of individuals with regard to the Ijаrа Mоuntahiya Bitаmlik contract for car financing in Morocco, and to identify the factors that may stimulate demand for this Islamic financing product.
To do this, we opted for a quantitative approach based on a questionnaire administered to a sample of 100 Moroccan individuals. However, due to the small sample size, the results obtained cannot be generalized to the entire Moroccan population.
The results reveal a growing interest in the Ijаrа Mоuntahiya Bitаmlik financial instrument, provided it is offered at a competitive price. However, religious conviction is a determining factor for some individuals, prompting them to accept a slightly higher cost in return for financing in line with the principles of Islamic finance.
Nonetheless, this study is a first step in the reflection on the adaptation of the Ijāra Muntahiya Bitamlik contract to the needs of individuals in the automotive sector in Morocco.
Classification JEL: G21
Paper type: Empirical ResearchL’objectif de cette étude est d’explorer les attentes des particuliers vis-à-vis du contrat Ijаrа Mоuntahiya Bitаmlik en matière de financement automobiles au Maroc, et d’identifier les facteurs qui peuvent stimuler la demande de ce produit de financement islamique.
Pour ce faire, nous avons opté pour une approche quantitative basée sur un questionnaire administré à un échantillon de 100 particuliers marocains. Toutefois, en raison de la taille restreinte de l’échantillon, les résultats obtenus ne sauraient être généralisés à l’ensemble de la population marocaine.
Les résultats révèlent un intérêt croissant pour l’instrument financier Ijаrа Mоuntahiya Bitаmlik, à condition qu’il soit proposé à un prix compétitif. Toutefois, la conviction religieuse constitue un facteur déterminant pour certains particuliers, les incitant à accepter un coût légèrement plus élevé en contrepartie d’un financement conforme aux principes de la finance islamique.
Cette étude constitue néanmoins une première étape pour alimenter la réflexion sur l’adaptation du contrat Ijāra Muntahiya Bitamlik aux besoins des particuliers dans le secteur automobile au Maroc.
JEL Classification : G21
Type du papier : Recherche empiriqu
Impact of Drought and Floods on Agricultural Household Poverty in Burkina Faso
No full textThe aim of this article is to analyze the impact of extreme weather events specifically droughts and floods on the monetary and food poverty of agricultural households in Burkina Faso. To do so, we use data from the Permanent Agricultural Survey (EPA) along with climate data provided by the Burkina Faso National Meteorological Directorate. The climate variables representing drought and flood are constructed using the Standardized Precipitation Evapotranspiration Index (SPEI), a recognized indicator for capturing hydrometeorological anomalies.
Since the dependent variable (poverty) is binary, we apply a logit model to estimate the likelihood of poverty occurrence based on climate shocks and the socioeconomic characteristics of households.
The empirical results show that both types of extreme events significantly increase the risk of poverty among agricultural households, with drought having a more pronounced effect. Specifically, experiencing a drought increases the likelihood of poverty by more than three times, compared to a 1.5-fold increase in the case of floods. This highlights the severe vulnerability of farming households to prolonged water deficits, which directly affect agricultural yields and food security.
Furthermore, the analysis reveals that certain household characteristics exacerbate vulnerability to poverty. Households with more than 14 members face a significantly higher probability of falling into both monetary and food poverty. In contrast, income diversification reduces poverty risk, as it strengthens the economic resilience of farming households in the face of climate shocks.
Finally, our results underscore a key gender dimension: households headed by women are less likely to experience monetary poverty compared to those headed by men. This may be due to differences in financial management strategies or a more cautious approach to income diversification.
In sum, this study highlights the urgent need for public policies that integrate both climatic and social dimensions to effectively combat rural poverty in the context of increasing climate variability.
JEL Classification : Q18; Q54 ; O12 ; O13
Type du papier : Recherche empiriqueThe aim of this article is to analyze the impact of extreme weather events specifically droughts and floods on the monetary and food poverty of agricultural households in Burkina Faso. To do so, we use data from the Permanent Agricultural Survey (EPA) along with climate data provided by the Burkina Faso National Meteorological Directorate. The climate variables representing drought and flood are constructed using the Standardized Precipitation Evapotranspiration Index (SPEI), a recognized indicator for capturing hydrometeorological anomalies.
Since the dependent variable (poverty) is binary, we apply a logit model to estimate the likelihood of poverty occurrence based on climate shocks and the socioeconomic characteristics of households.
The empirical results show that both types of extreme events significantly increase the risk of poverty among agricultural households, with drought having a more pronounced effect. Specifically, experiencing a drought increases the likelihood of poverty by more than three times, compared to a 1.5-fold increase in the case of floods. This highlights the severe vulnerability of farming households to prolonged water deficits, which directly affect agricultural yields and food security.
Furthermore, the analysis reveals that certain household characteristics exacerbate vulnerability to poverty. Households with more than 14 members face a significantly higher probability of falling into both monetary and food poverty. In contrast, income diversification reduces poverty risk, as it strengthens the economic resilience of farming households in the face of climate shocks.
Finally, our results underscore a key gender dimension: households headed by women are less likely to experience monetary poverty compared to those headed by men. This may be due to differences in financial management strategies or a more cautious approach to income diversification.
In sum, this study highlights the urgent need for public policies that integrate both climatic and social dimensions to effectively combat rural poverty in the context of increasing climate variability.
JEL Classification : Q18; Q54 ; O12 ; O13
Type du papier : Recherche empiriqu
La Gouvernance au service de la Santé : Aperçu Analytique du Contexte Marocain
No full textMorocco has made human development a priority in its economic policy. The country aims to develop its human capital as its primary resource by investing and reforming sustainably, particularly in terms of health and governance. Reforms to global and sectoral governance have enabled Morocco to address a number of constraints and challenges, improving access to healthcare and services, as well as the health of the population. Morocco's health indicators indeed show significant progress in terms of extending health coverage and provision (both public and private), reducing infant and child mortality, and lowering the incidence of several communicable diseases. There has also been a marked increase in life expectancy at birth.
Human capital is one of the factors that explains the difference between developed and developing countries. The role of health in human capital formation and the governance mechanisms behind it are subjects of great interest to researchers.
This study using integrative review aims to provide an overview of the relationship between governance and health in Morocco from 2000 to 2022. In general, the results show that improvements in governance indicator scores are linked to improvements in certain health indicators, such as the number of inhabitants per bed, out of pocket ant infant mortality rate and life expectancy.
Classification JEL : I00
Paper type : Theoretical ResearchLe Maroc a fait du développement humain une priorité de sa politique économique. Le pays aspire un développement de son capital humain en tant que ressource principale par des investissements et réformes soutenus notamment en termes de santé et de gouvernance. Les réformes de gouvernance globales et sectorielles, ont permis au pays de faire face à un certain nombre de contraintes et défis et d’améliorer l’accès aux soins et services de santé et l’état de santé de la population. En effet, les indicateurs sanitaires du Maroc témoignent d’une progression notable en matière d’extension de la couverture sanitaire et d’offre sanitaire (publique et privée), et d’un recul des mortalités infantile et juvénile et des incidences d’un certain nombre de maladies transmissibles, avec une nette augmentation de l’espérance de vie à la naissance.
En effet, le capital humain est l’un des facteurs expliquant l’écart entre les pays développés et ceux en voie de développement. Comprendre le rôle de la santé comme dimension de formation du capital humain, et expliquer ce mécanisme à travers la gouvernance est un sujet qui suscite l’intérêt des chercheurs.
L’objectif de ce travail, se basant sur une revue intégrative, est d’offrir une vue stylisée de la relation entre la gouvernance et la santé au Maroc sur une période allant de 2000 à 2022. En général, les résultats révèlent que l’amélioration des scores des indicateurs de gouvernance et liée à une amélioration de certains indicateurs de santé comme : le nombre d’habitants par lit, les dépenses directes des ménages, l’espérance de vie et le taux de mortalité infantile.
JEL Classification : I00
Type du papier : Recherche théoriqu
Reinventing the Resilience of Moroccan Artisan Supply Chains: An Inductive and Contextual Approach to Social Resilience
No full textTraditional views of supply chain resilience often focus on how systems absorb shocks and return to stability. However, these models rarely reflect the lived experiences of actors in informal and resource-constrained settings. This study explores how Moroccan artisans practice resilience, not merely as adaptation, but as a form of active resistance to economic exclusion and marginalization.
Drawing on 25 in-depth interviews and an inductive, qualitative approach, the research uncovers strategies rooted in intuitive knowledge, community ties, and cultural identity. Artisans rely on mutual aid, informal learning, and moral commitments rather than formal risk management tools. These practices form a unique mode of “resilience-as-resistance,” where survival is linked to preserving heritage, asserting dignity, and challenging dominant market structures.
The study offers a contextual rethinking of resilience by highlighting the importance of social networks, tacit knowledge, and local agency. Rather than viewing resilience as a return to equilibrium, it emerges here as an ongoing negotiation shaped by everyday practices. This research invites a broader conversation on how resilience can be understood and supported in informal economies, particularly where tradition and solidarity form the backbone of survival.
Classification JEL : O17, M11, Z10
Paper type : Empirical ResearchTraditional views of supply chain resilience often focus on how systems absorb shocks and return to stability. However, these models rarely reflect the lived experiences of actors in informal and resource-constrained settings. This study explores how Moroccan artisans practice resilience, not merely as adaptation, but as a form of active resistance to economic exclusion and marginalization.
Drawing on 25 in-depth interviews and an inductive, qualitative approach, the research uncovers strategies rooted in intuitive knowledge, community ties, and cultural identity. Artisans rely on mutual aid, informal learning, and moral commitments rather than formal risk management tools. These practices form a unique mode of “resilience-as-resistance,” where survival is linked to preserving heritage, asserting dignity, and challenging dominant market structures.
The study offers a contextual rethinking of resilience by highlighting the importance of social networks, tacit knowledge, and local agency. Rather than viewing resilience as a return to equilibrium, it emerges here as an ongoing negotiation shaped by everyday practices. This research invites a broader conversation on how resilience can be understood and supported in informal economies, particularly where tradition and solidarity form the backbone of survival.
Classification JEL : O17, M11, Z10
Paper type : Empirical Researc
Public Debt: Facilitator or barrier? A literature review of its impact on economic growth
No full textThe sharp rise of public debt over the past years has renewed the debate about its impact on economic growth. This article provides a review of the main theoretical and empirical perspectives, highlighting the Keynesian, classical and threshold-based approaches. While Keynesian studies emphasize the potential of public debt to stimulate growth when used to finance productive investments during downturns, classical view warns against the risks of excessive borrowing, including crowding out and fiscal instability. Threshold-based perspective, suggest a non-linear relationship, suggesting that debt supports growth at moderate levels but becomes harmful when certain limits are exceeded.
Empirical evidence from advances, emerging and low-income economies, including recent findings from Africa, the MENA region and Europe, shows that the impact of public debt on economic growth varies considerably, depending on internal and external factors such as institutional quality, fiscal policy frameworks and macroeconomic conditions. The often cited 90% debt-to-GDP ratio found by Reinhart and Rogoff, illustrates the importance of identifying critical levels at which debt starts impacting negatively growth. However, as the reviewed studies reveal, such thresholds are not universal and unique, their effects vary between countries, and depend on many factors. The findings suggest that public debt can support economic growth when managed prudently and used to finance productive investments, but can be harmful when mismanaged or accumulated.
Classification JEL: H63
Paper type: Theoretical ResearchThe sharp rise of public debt over the past years has renewed the debate about its impact on economic growth. This article provides a review of the main theoretical and empirical perspectives, highlighting the Keynesian, classical and threshold-based approaches. While Keynesian studies emphasize the potential of public debt to stimulate growth when used to finance productive investments during downturns, classical view warns against the risks of excessive borrowing, including crowding out and fiscal instability. Threshold-based perspective, suggest a non-linear relationship, suggesting that debt supports growth at moderate levels but becomes harmful when certain limits are exceeded.
Empirical evidence from advances, emerging and low-income economies, including recent findings from Africa, the MENA region and Europe, shows that the impact of public debt on economic growth varies considerably, depending on internal and external factors such as institutional quality, fiscal policy frameworks and macroeconomic conditions. The often cited 90% debt-to-GDP ratio found by Reinhart and Rogoff, illustrates the importance of identifying critical levels at which debt starts impacting negatively growth. However, as the reviewed studies reveal, such thresholds are not universal and unique, their effects vary between countries, and depend on many factors. The findings suggest that public debt can support economic growth when managed prudently and used to finance productive investments, but can be harmful when mismanaged or accumulated.
Classification JEL: H63
Paper type: Theoretical Researc
Crise Covid : Réalités et réflexions post-Covid pour une organisation hospitalière résiliente
No full textThe Covid-19 crisis disrupted the usual benchmarks of healthcare systems and profoundly unsettled hospital organizations. Healthcare personnel bore the full brunt of these upheavals and faced the risk of developing emotional and psychological problems. This article aims to discuss the pandemic’s impacts on the health and safety of staff and to explore the agility capacity of a regional hospital (CHR) in northern Morocco, to develop effective post-epidemic strategies.
This exploratory study was carried out over five months using a questionnaire administered to 50 medical and paramedical professionals from the CHR's hospital centers, along with 28 semi-structured interviews conducted with hierarchical managers. To manage the crisis, several actions were undertaken at the CHR at organizational, structural, and mission levels.
The crisishad a psychological impact on the health of professionals. They were subjected to extreme pressure, experiencing chronic stress and burnout. Work overload, risk of contamination, demotivation, poor working conditions, internal communication problems, shortcomings in task organization, and shortages of protective equipment were among the dramatic consequences of the pandemic, similar to those observed even in developed countries.
In response, the respondents proposed several avenues for improvement to promote staff well-being and strengthen hospital resilience. It therefore appears necessary to intervene by implementing support measures to ensure a more resilient organization, thereby meeting the demands of today's healthcare systems.
ClassificationJEL : : I11
Paper type: Empirical ResearchLa crise Covid-19 a bouleversé les repères habituels des systèmes de santé et a profondément bousculé l'organisation hospitalière. Le personnel de santé a subi de plein fouet le choc de ces bouleversements et a encouru le risque de développer des problèmes psychologiques émotionnels. L’objectif de cet article est de discuter les impacts de la pandémie sur la santé et la sécurité du personnel etd’explorer la capacité d’agilité d’un hôpital régional (CHR) au Nord du Maroc en vue de développer des stratégies efficaces post-épidémiques. Cette étude exploratoire a été réalisée sur une durée de 5 mois moyennant un questionnaire administré aux 50 professionnels médicaux et paramédicaux relevant des centres hospitaliers du CHR et 28 entretiens semi-directifs menés auprès des responsables hiérarchiques. Pour parvenir à gérer la crise, plusieurs actions ont été entreprises au niveau du CHR sur plan organisationnel, structurel et de missions. La crise a eu un impact psychologique sur la santé des professionnels. Ces derniers ont été soumis à rude épreuve et ont vécu un état de stress chronique et d’épuisement professionnel. La surcharge de travail, risque de contamination, démotivation, mauvaises conditions du travail, problème de communication interne, lacunes au niveau de l’organisation des tâches et déficit en matériel de protection ont constitué autant des conséquences dramatiques de la pandémie à l’instar même des pays développés. Ainsi, les enquêtés ont proposé plusieurs perspectives d’amélioration afin de promouvoir le bien-être du personnel et de renforcer la résilience de l’hôpital. Il parait alors nécessaire d’intervenir par la mise en place des mesures d’aide pour assurer une organisation plus résiliente et de répondre ainsi aux exigences des systèmes de santé actuels.
JEL Classification : I11
Type du papier : Recherche empiriqu
Analyse des déterminants du Management Public dans les Administrations fiscales : Analyse empirique pour la Direction Générale des Impôts
No full textIn the context of public administration transformation, Morocco has progressively incorporated the principles of New Public Management (NPM) into the governance of its institutions, notably through the General Directorate of Taxes (DGI). This article offers an empirical analysis of the determinants of NPM appropriation by the DGI, examining the organizational, institutional, and human factors that influence the effective implementation of performance, efficiency, and managerial governance logic. The objective is to identify the key explanatory variables underpinning adherence to NPM, while also assessing the gaps between the promoted principles and the practices actually observed.
Based on a survey conducted among 346 users of the tax administration, the findings highlight that the successful integration of NPM relies on several levers: managerial autonomy, clarity of strategic objectives, the quality of continuous training, and the pre-existing organizational culture. The most significant obstacles are found in the persistence of bureaucratic practices, the limited involvement of staff in defining performance indicators, and the lack of systematic feedback on results achieved. The article concludes by underscoring the need to design context-sensitive managerial reforms, taking into account internal dynamics, actor logic, and incentive mechanisms.
JEL Classification: B16, B12, B23, B41, C01, C15, C52, F15.
Paper type: Empirical researchDans un contexte de transformation des administrations publiques, le Maroc a progressivement intégré les principes du Nouveau Management Public (NMP) dans la gestion de ses institutions, notamment à travers la Direction Générale des Impôts (DGI). Cet article propose une analyse empirique des déterminants de l’appropriation du NMP par la DGI, en s’interrogeant sur les facteurs organisationnels, institutionnels et humains qui influencent la mise en œuvre effective des logiques de performance, d'efficience et de gouvernance managériale. L’objectif est d’identifier les variables explicatives clés de l’adhésion au NMP, tout en évaluant les écarts entre les principes promus et les pratiques observées.
Sur la base d’une enquête menée auprès de 346 des usagers de l’administration fiscale, les résultats mettent en évidence que la réussite de l’intégration du NMP dépend de plusieurs leviers : l’autonomie managériale, la clarté des objectifs stratégiques, la qualité de la formation continue, mais aussi la culture organisationnelle préexistante. Les freins les plus marqués résident dans la persistance de pratiques bureaucratiques, la faible participation des agents à la définition des indicateurs de performance, et l’absence de retours systématiques sur les résultats obtenus. L’article conclu sur la nécessité principalement de concevoir des réformes managériales contextualisées, en intégrant les dynamiques internes, les logiques d’acteurs et les mécanismes d’incitation.
JEL Classification: B16, B12, B23, B41, C01, C15, C52, F15.
Type du papier : Recherche empiriqu