The integrated expenditure management system: a key instrument for modernizing the public sector in Morocco

Abstract

In recent years, some countries have embarked on a large-scale public sector modernization process, with a strong commitment to improving the efficiency of public financial management. In Morocco, the government has been promoting budget reform projects since independence. Performance evaluation in the public sector has become necessary to create effective management and
confidence for investors, consumers, and partners. Therefore, this paper deals with the technique of good governance through a
practical study of the integrated expenditure management system called GID in Moroccan public organizations.
The main objective is to demonstrate the impact of digital transformation on public sector budgeting and accounting through the use of the GID integrated expenditure management system, which adds considerable value and contributes to improving the performance and quality of Moroccan public organizations. Through surveys conducted among users of this GID system in different public organizations, the latter has enabled them to simplify management procedures, and expenditures and to know in real-time and accurately budgetary and accounting information, especially for decision-makers. This system brings together all the processes of the expenditure chain and integrates them into a single system. In this article, we will try, in the first part, to present the context of the research and the legal framework. In the second part, we will proceed to the description of the GID as well as the presentation and discussion of the results of the fieldwork through a qualitative methodology based on the introduction of a semi-directive interview with the users of this system.