Abstract:

This study aims to analyze the determinants and relationships between accountability and financial performance of local and public administrations in Morocco. A theoretical framework with a critical eye was conducted followed by deeper empirical study using a search strategy starting from a hypothetical-deductive logic. Obviously, we examined the practices of accountability in Moroccan local and public administrations, besides, its relationship with financial performance across a broad and representative sample. The results show a mixed image of the implementation of the accountability and relationships with financial performance, we also insert international practices and perspectives of development in this area.