Results-based management in Morocco: contributions and limitations of public performance reform

Authors

  • Zineb EL ALAOUI Faculty of Law, Economics and Social Sciences of Salé, Mohamed V University, Rabat, Morocco
  • Mohamed KARIM Faculty of Law, Economics and Social Sciences of Salé, Mohamed V University, Rabat, Morocco

Keywords:

results-based management, public performance, budget reform, governance, Moroccan administration

Abstract

In a context of increasing budgetary constraints and growing demands for accountability, Results-Based Management (RBM) has emerged as a central lever for modernizing public administrations in both OECD and developing countries. In Morocco, the enactment of Organic Law No. 130-13 on the Finance Law introduced a budget governance framework oriented towards performance, transparency, and accountability. However, the gap between the ambitions of this reform and its operational implementation remains insufficiently documented in the literature. This article aims to analyze the contributions and limitations of RBM in the Moroccan administrative context, using a qualitative, analytical, and documentary approach based on three pillars: a critical review of the scientific literature, an examination of institutional reports, and an international comparison with performance-based budgeting systems in OECD countries.

The findings show that RBM has led to notable advances in multi-year planning, budget transparency, and the introduction of a performance culture. However, its scope remains limited by persistent structural constraints, including insufficient institutional capacities, the predominance of a procedural administrative culture, and weak political ownership of performance mechanisms.

The contribution of this article lies in the articulation between the New Public Management theoretical framework, international lessons, and an in-depth analysis of the Moroccan case, enabling the identification of the institutional, organizational, and cultural conditions under which RBM can serve as a sustainable lever for improving public performance in a developing country context.

Classification JEL: H61; H83; D73; O17.

Paper type: Documentary and Comparative Study

Published

2026-05-05

How to Cite

EL ALAOUI, Z., & KARIM, M. (2026). Results-based management in Morocco: contributions and limitations of public performance reform . International Journal of Accounting, Finance, Auditing, Management and Economics, 7(5), 379–397. Retrieved from https://ijafame.org/index.php/ijafame/article/view/2401

Issue

Section

Articles