Adaptation sur mesure des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines

Abstract

Ce papier traite du problème d’adaptation des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines. Fondée sur une étude empirique portant sur un échantillon de 81 communes marocaines, cette recherche a recours à la contingence configurationnelle qui transcende la contingence traditionnelle basée sur des associations bi-variées entre l’objet étudié et ses attributs. La contingence configurationnelle est mêlée à la contingence générique, l’une des bases du constructivisme générique qui est la posture épistémologique adoptée par le présent travail. Comme méthode opératoire de réalisation de cette recherche l’analyse des correspondances multiples est utilisée. Ses résultats montrent que tous les prototypes instrumentaux modelés selon les caractéristiques des collectivités territoriales portent en leur sein des gènes socioéconomiques.

The dark side of innovation in local authorities: influential typologies and impacted modalities

“…However, according to their characteristics, local authorities cannot be easily managed according to a standard approach, like NPM, which is borrowed from the private sector. Therefore, they must favor a tailor-made approach taking into account their specificities, at least at the managerial level (El Kadiri Boutchich and Gallouj, 2020). Also, social aspects must be prioritized in local authorities, while the commercial aspects are little developed within them (Bekkers and Tummers, 2018).…”

“…As for the third modality most impacted by innovation, there are the hidden costs which are very high in local authorities. These high hidden costs are manifested through a set of dysfunctions such as poor distribution of tasks, uncovered risks and lack of coordination between organizational entities (El Kadiri Boutchich and Gallouj, 2020).…”

“…Regarding influential typologies, it is necessary to use adequate mix between the types composing the typology in question, while prioritizing social innovation within them for improving the public-sector reforms (Ramadani et al , 2020), incremental innovation to avoid cultural shock, which represents a source of resistance (Chiu et al , 2016), and tailor-made innovation, especially in management area to reduce hidden costs, which are high in local authorities (El Kadiri Boutchich and Gallouj, 2020).…”

“…Moroccan local authorities are chosen as a sample, as it is easier to contact them and collect information from them. In addition, despite the important change in Moroccan local authorities via the advanced regionalization, the improvement of their management system and their international cooperation with some countries and institutions (Portail national des collectivités territoriales, 2021), several dysfunctions related, in particular, to the communication–coordination–consultation triptych remain within them (El Kadiri Boutchich and Gallouj, 2020). In such a context, innovation in the public sector could generate negative effects (Lapuente and Van de Walle, 2020).…”