[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159763-105":59,"doc-detail-159763-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","accrual-accounting-and-ipsas-implementation-in-developing-countries-the-moroccan-case","Accrual accounting and IPSAS implementation in developing countries - The Moroccan case","","For more than a decade, organizations worldwide and international financial institutions have pressed governments to provide the public with more complete budget and accounting information. Greater public-finance transparency has intensified, especially after the global financial crisis, alongside demands for transparency, accountability, and equity in developing countries. The paper studies the current state and challenges of full IPSAS implementation, with a focus on Morocco, and evaluates its contribution to stronger transparency and accountability, using a descriptive text-mining methodology.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/accrual-accounting-and-ipsas-implementation-in-developing-countries-the-moroccan-case/159763/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/accrual-accounting-and-ipsas-implementation-in-developing-countries-the-moroccan-case/159763.png","ImageObject",300,407,{"name":92,"@type":93},"River Wang","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-08","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What problem does the paper address regarding IPSAS in developing countries?","Question",{"text":113,"@type":114},"It examines the current status and challenges of fully implementing IPSAS in developing countries, with an emphasis on Morocco’s experience.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Why are accrual accounting and IPSAS considered important for public finance?",{"text":118,"@type":114},"They are intended to improve the quality of financial information and to strengthen transparency and accountability in public-sector reporting.",{"name":120,"@type":111,"acceptedAnswer":121},"What methodology does the study use to analyze IPSAS implementation?",{"text":122,"@type":114},"The paper uses a descriptive approach and applies text mining, complemented by a literature review based on books, reports, scientific articles, and relevant documents.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159763,1788022572,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":26,"preview_page_count":4},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","Accrual accounting and IPSAS implementation in developing  \ncountries: The Moroccan case  \nLa comptabilité d'exercice et la mise en œuvre des IPSAS dans les pays en développement : le cas du Maroc  \nAZEGAGH Jalal  \nEnseignant chercheur  \nEcole Nationale de Commerce et de Gestion-Kenitra  \nUniversité Ibn Tofail  \nLaboratoire de recherche en sciences de gestion des organisations  \nMaroc  \nZYANI Mohamed  \nDoctorant  \nEcole Nationale de Commerce et de Gestion-Kenitra  \nUniversité Ibn Tofail  \nLaboratoire de recherche en sciences de gestion des organisations  \nMaroc  \nDate de soumission : 12/07/2024 Date d’acceptation : 06/09/2024 Pour citer cet article :  \nAZEGAGH.J & ZYANI.M. (2024) «Accrual accounting and IPSAS implementation in developing countries: The Moroccan case», Revue Française d’Economie et de Gestion «Volume 5 : Numéro 9 » pp: 173-196.  \nAuthor(s) agree that this article remain permanently open access under the terms of the Creative Commons  \nAttribution License 4.0 International License  \nRésumé  \nDepuis plus d'une décennie, des organisations du monde entier, ainsi que des institutions financières internationales, poussent les gouvernements à fournir au public des informations budgétaires et comptables plus complètes. Le mouvement en faveur d'une plus grande transparence des finances publiques a pris plus d’ampleur ces dernières années ; la récente crise financière mondiale a encore accentué l'importance de la transparence budgétaire (ACCA, 2017). Les appels à la transparence, à la reddition des comptes et à l'équité ont émergé à travers le monde, notamment dans les pays en développement. Plusieurs pays ont donc commencé à mettre en œuvre les normes comptables internationales du secteur public (IPSAS) afind'améliorer la qualité des informations financières des entités du secteur public ; de permettre des décisions basées sur des informations plus fiables, et ainsi d'améliorer la transparence et laresponsabilité financières dans ce domaine.  \nLe Maroc a lancé une large gamme d'initiatives de réforme dans le domaine des finances publiques au cours des dix dernières années : la refonte de la loi organique des finances en 2015 et, par conséquent, de l'ensemble du système comptable. Il a mobilisé le soutien des institutions régionales et mondiales pour renforcer l'efficacité et l'efficience de la gestion des finances publiques (OCDE, 2015) .  \nCet article essaye d’analyser l'état actuel et les défis de la mise en œuvre complète des IPSAS dans les pays en développement, et en particulier au Maroc, ainsi que son rôle dans l'amélioration de la transparence et de la reddition des comptes.  \nLa méthodologie adoptée dans cet article est descriptive. La méthode du TextMining a été utilisée. La littérature et les recherches se rapportant au sujet ont été examinés en se référant à des livres, des rapports, des articles scientifiques et d'autres documents pertinents.  \nMots-clés : Pays en développement ; IPSAS ; Comptabilité d'exercice ; Finances publiques Marocaines ; Gouvernance financière  \nAbstract  \nFor more than a decade, organizations around the world, as well as international financial institutions, have been pushing governments to provide the public with more comprehensive budget, and reporting information. The movement for greater public finance transparency has been gaining motion in recent years; the recent global financial crisis has put even more emphasis on the importance of budget transparency (ACCA,2017) . Calls for transparency, accountability, and equality have emerged in the whole world, especially in developing countries. Several countries have therefore started the implementation of the International Public Sector Accounting Standards (IPSAS) in order to improve the quality of the financial information of public sector entities; to empower decisions based on more reliable information, and thus to improve financial transparency and accountability in this area.  \nMorocco has launched a wide range of reform initia","cbCaiikeG2UlHEFq","https://ap.wps.com/l/cbCaiikeG2UlHEFq","pdf",422460,24,"English","# Résumé et Abstract\n## Objectifs et problématique\n## Méthodologie\n# Introduction\n## Contexte de la réforme des finances publiques\n## Rôle des IPSAS et de la comptabilité d'exercice\n# Mise en œuvre et défis au Maroc\n## Initiatives de réforme\n## Transparence et reddition des comptes","[{\"question\":\"What problem does the paper address regarding IPSAS in developing countries?\",\"answer\":\"It examines the current status and challenges of fully implementing IPSAS in developing countries, with an emphasis on Morocco’s experience.\"},{\"question\":\"Why are accrual accounting and IPSAS considered important for public finance?\",\"answer\":\"They are intended to improve the quality of financial information and to strengthen transparency and accountability in public-sector reporting.\"},{\"question\":\"What methodology does the study use to analyze IPSAS implementation?\",\"answer\":\"The paper uses a descriptive approach and applies text mining, complemented by a literature review based on books, reports, scientific articles, and relevant documents.\"}]","Accrual accounting and IPSAS implementation in developing countries - The Moroccan case | PDF"]