Knowledge management in the Moroccan public sector, concepts and application: Tax office as a case in point

Abstract

Knowledge is seen as an essential asset for public organizations. The loss of critical knowledge as a result of the increasing retirement of experienced human resources may pose a threat to the continuity of these organizations' operations, particularly since reforms in the public sector have transformed these entities into regulatory, evaluation, and control bodies.

Therefore, these organizations rely largely on the mastery of these skills to achieve their goals. This study aims to evaluate, within the context of the public sector, the significance and problems of knowledge and, more importantly, to build and propose a conceptual framework for knowledge continuity management (KM) in these organizations. This framework defines the key processes and elements that support the implementation of this process in order to ensure the continuity of knowledge following the departure of experienced personnel.

In this study, we tried to answer the question, "Does the General Directorate of Taxation have a knowledge management policy?”. We have thus circulated a poll to persons who now occupy or are pursuing leadership positions. The findings indicate consensus regarding the necessity of the knowledge management policy, especially in succession management, for guaranteeing the consistent delivery of public services. But they also illustrate the absence of a well-defined process of knowledge transfer, which leaves the field of activity in this regard wide open and demands a large intervention by the central services to better explain the concept to the various employees in charge of the management of human resources and the other services, as this process involves any person holding critical knowledge for the efficient operation of its service and for the installation of a knowledge management system.

Keywords: knowledge management, public sector, retirement, tax department.

JEL Classification : D80, L20, O15, 021.

Paper type: Empirical research