Prof. Dr. Ahmed Hassoun
Professor of Public Finance
Faculty of Legal and Political Sciences
Hassan I University, Settat, The Kingdom of Morocco

Abstract:

This study investigates the transformations that financial and accounting systems are experiencing at the international level, by addressing public accounting, which initially aims to modernize the management of public finances. In this context, Moroccan legislation, being similar to its French counterpart, approved a new accounting framework for the state based on public accounting inspired by contracting accounting and based on the accrual principle. The importance of this study lies in dealing with the stakes of public accountability in relation to issues of public administration in the Moroccan and French experiences. This is evident in stopping at its contribution to better monitoring of public activity, strengthening the transparency of public financial management, strengthening financial communication with the various users of public accounts, as well as the possibility of contributing to improving public management, which makes it a real lever for good public financial governance.
This study is divided into two interrelated levels: the first relates to the analysis of the general determinants of public accounting for the state by addressing its theoretical and legal foundations, as well as its foundations that are determined in the rapprochement (convergence) with private sector accounting, and the adoption of the logic of accrual. The second concerns dealing with the stakes of accountability in the field of reliability and transparency of public financial management, as well as the possibility of its contribution to the development of public management. This study reached a general conclusion that the foundations and pillars of financial and accounting reform in Moroccan legislation are inspired to a large extent by its French counterpart. In light of this, the public accountability of the state was conceived in the Moroccan and French legislation as a real lever for achieving financial transparency, and a basic pillar for improving the efficiency of public performance. With regard to practice, it is clear that the levels of implementation of public accountability differ between the Moroccan and French experiences on the one hand, and it is also clear, on the other hand, that achieving this accountability for its various bets faces many difficulties.

Keywords: accounting reform, state public accounting, accrual principle, transparency of public accounts, modernization of public accounting, governance of public management.

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