Template-Type: ReDIF-Article 1.0
Author-Name: Rachid BICHARA
Author-Email: outznit@gmail.com
Author-Workplace-Name: Faculty of Economics and Management of Guelmim, Ibn Zohr University of Agadir, Morocco
Author-Name: Azziz ABAOUZ
Author-Email: abaouz.azziz@hotmail.fr
Author-Workplace-Name: Faculty of Economics and Management of Guelmim, Ibn Zohr University of Agadir, Morocco
Author-Name: Khadija SEKKAL
Author-Email: Khadija.sekkal@usmba.ac.ma
Author-Workplace-Name: Faculty of Letters and Humanities (FLSH) Sais-Fez, Sidi Mohamed Ben Abdellah University of Fez, Morocco
Author-Name: Rachida BENJAT
Author-Email: rachidabenjat@gmail.com
Author-Workplace-Name: Faculty of Economics and Management of Guelmim, Ibn Zohr University of Agadir, Morocco
Author-Name: Jamaa ANOUALIGH
Author-Email: a.jamaa@uiz.ac.ma
Author-Workplace-Name: Faculty of Economics and Management of Guelmim, Ibn Zohr University of Agadir, Morocco
Author-Name: Mohamed Amine YOUB
Author-Email: m.youb@uhp.ac.ma
Author-Workplace-Name: Faculty of Economics and Management of Settat, of settat, Université Hassan Premier, Settat, Maroc
Title: Determinants of Ethical Governance in the Moroccan Public Sector: A PLS-SEM Analysis of Internal Auditors’ Perceptions
Abstract: In the context of Moroccan public administration reforms aimed at moralizing public life, internal auditing has become a vital mechanism for ensuring transparency. This study investigates the perceived influence of three core ethical dimensions—integrity, accountability, and standards management—on the ethical governance of public entities. Adopting a quantitative approach, the research is based on a restricted sample of 69 internal auditors (N = 69) specifically located in the Guelmim-Oued Noun region, which limits the generalizability of the findings. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) The structural model explains 26.6% of the variance in ethical governance (R 2 =0.266). The empirical results demonstrate that accountability has a strong positive and statistically significant influence (β=0.382,t=3.240,p<0.01) . Similarly, standards management exerts a significant positive impact (β=0.215,t=1.695,p<0.05). Conversely, integrity, perceived as a values-based culture, shows no significant direct impact on ethical governance in this regional context (β=0.047,t=0.348,p>0.10) . These findings suggest that formal accountability mechanisms and regulatory compliance currently prevail over purely value-based approaches in the studied framework. Managerially, the study recommends strengthening the independence of internal audit to better institutionalize ethical practices. JEL Classification: M42; H83; D73; L25. Paper type: Empirical Research
Keywords: Ethical governance, internal audit, integrity, accountability, standards management, public sector, Morocco, PLS-SEM
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 235-255
Volume: 7
Issue: 10
Year: 2026
File-URL: https://ijafame.org/index.php/ijafame/article/view/2591
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/2591/2662
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Handle: RePEc:aoa:journl:v:7:y:2026:i:10:p:235-255