Abstract:

Morocco in a perspective of modernization of the public administration and faced with an obligation to guarantee a better efficiency of the public management, decides to use the results based management in its managerial actions to ensure the passage from a logic of means to a logic of result based on the empowerment of local actors, the accountability of public managers in decision-making and the rendering of accounts and a priori control. The principles of results-based management were well present in the new organic law of finance 2014. This new law, being a revolutionary step in the history of Morocco, was conceived in order to meet the best conditions to the requirements of the citizens and clarify the financial regulations in force in order to be able to control the public action and define the responsibilities of each actor.