Model for analyzing the adoption of accrual accounting in non-commercial public establishments in Morocco

Abstract

The adoption of accrual accounting in the public sector is a subject that has attracted growing interest over the years, and has been extensively studied in specialist literature. Research conducted worldwide has shed light on the various aspects surrounding this accounting transition, focusing in particular on the factors influencing the decision to implement this management tool. However, there has been little analysis of this issue in the Moroccan public sector, and more specifically in non-commercial public establishments. In Morocco, the public sector comprises a large number of non-commercial public establishments, each with its own characteristics and specific objectives. The adoption of accrual accounting in these organizations can vary considerably depending on a variety of factors, making a context-specific analysis essential. The main aim of this paper is to propose a model for analyzing the adoption of accrual accounting in these establishments. This model is inspired by the best-known models of accounting change in both the public and private sectors, based on contingency theory. It aims to identify the specific factors influencing the decision to adopt accrual accounting in this particular Moroccan context. This analytical model takes into account several categories of factors, including the stimuli that encourage adoption, the facilitating factors that make the transition easier, and the obstacles that may hinder the process. By combining these elements, the model offers a comprehensive perspective for understanding and analyzing the determinants of accrual accounting adoption.