Control and Governance of Public Companies: Case of Public Establishments in Morocco

Astitene Dounya; Sror Mbarek

doi:doi:10.11648/j.jppa.20210502.14

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Control and Governance of Public Companies: Case of Public Establishments in Morocco

Astitene Dounya, Sror Mbarek

Published in Journal of Public Policy and Administration (Volume 5, Issue 2)

Received: 23 February 2021 Accepted: 13 May 2021 Published: 4 June 2021

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Abstract

Control in a broad sense is often defined as a tool for good governance within the company, particularly that belonging to the public sphere, where the concept of control is often synonymous with a structural or even regulatory obligation to be observed, particularly at the level of the public structure. The purpose of this article is to highlight, the main attributes defining the mode of control within public structures, particularly in the Moroccan context. Also, it is proposed to examine the positioning of internal control at the level of the national and international context and its evolution within the public entity in Morocco. So, a first section is devoted to a clarification of the concept of governance and a lever value creation. At the second, the context related to internal control at the level of public organizations in Morocco is presented. Then, a close look is taken at the concept of Control as an elementary axis of enlightened and performance-oriented governance. On another level, with regard to the public structure in Morocco, a presentation of the evolution of the concept is exposed, complemented in the last part by a review of the regulatory and organizational framework governing the management of the public portfolio.

Published in	Journal of Public Policy and Administration (Volume 5, Issue 2)
DOI	10.11648/j.jppa.20210502.14
Page(s)	53-61
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2021. Published by Science Publishing Group

Keywords

Public, Internal Control, Governance, Performance, Regulatory

References

[1]	ASSAAD IDRISSI M. & OUDDA Y. TAOUAB. O (2020). The practices of the management control system at the level of the public sector: The case of Moroccan public administrations. International Review of Management Sciences, Number 6 / Volume 3: number 1 "pp: 302-326.
[2]	BATAC, J. CARASSUS, D. MAUREL, C. (2009), "Evolution of the internal control standard in the local public context". Finance Contrôle Stratégie.
[3]	Brealey, R. A. et Myers, S. C. (2013): Principles of corporate finance, McGraw-Hill, 11e éd., Global Edition, Buchanan (1972). Public Choice Theory: Work by Buchanan.
[4]	Court of Auditors (2016), Report of the Court of Auditors entitled "the public enterprise sector in Morocco: Strategic anchoring and governance".
[5]	Dahir No. 1-03-195 of Ramadan 16, 1424 (2003), "Law No. 69-00 relating to State financial control of public enterprises and other bodies". BO. N° 5170 of 18/12/2003.
[6]	Directorate of Public Enterprises and Establishments and Privatization (DEPP). (2019), Presentation note Draft law on governance and State financial control on public establishments and other financial control bodies.
[7]	ERREIMI, M., & KADOURI, A. (2020). An overview of the risk assessment and analysis of the relationship between the control environment, the potential for fraud and the internal control objectives. Review of control, accounting and auditing (revue CCA).
[8]	Grégory Denglos (2007). Creation of value and corporate governance. Do the shareholder's requirements conflict with the “social” interest. La Revue des Sciences de Gestion (n ° 224-225), pages 103 to 112.
[9]	International Organization for Standardization (2018), ISO 31000 "Risk Management".
[10]	John Pitseys (2010). The Concept of Governance, Interdisciplinary Journal of Legal Studies 2 (Volume 65), p 207 to 228.
[11]	Ministry of Finance (2018), "Report on PEAs Accompanying the 2019 Finance Bill".
[12]	National Commission on Corporate Governance (2008), "Moroccan Code of Good Practices in Corporate Governance".
[13]	Michael C. Jensen and William H. Meckling (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, vol. 3, no 4,‎ p. 308.

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APA Style

Astitene Dounya, Sror Mbarek. (2021). Control and Governance of Public Companies: Case of Public Establishments in Morocco. Journal of Public Policy and Administration, 5(2), 53-61. https://doi.org/10.11648/j.jppa.20210502.14

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ACS Style

Astitene Dounya; Sror Mbarek. Control and Governance of Public Companies: Case of Public Establishments in Morocco. J. Public Policy Adm. 2021, 5(2), 53-61. doi: 10.11648/j.jppa.20210502.14

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AMA Style

Astitene Dounya, Sror Mbarek. Control and Governance of Public Companies: Case of Public Establishments in Morocco. J Public Policy Adm. 2021;5(2):53-61. doi: 10.11648/j.jppa.20210502.14

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@article{10.11648/j.jppa.20210502.14,
  author = {Astitene Dounya and Sror Mbarek},
  title = {Control and Governance of Public Companies: Case of Public Establishments in Morocco},
  journal = {Journal of Public Policy and Administration},
  volume = {5},
  number = {2},
  pages = {53-61},
  doi = {10.11648/j.jppa.20210502.14},
  url = {https://doi.org/10.11648/j.jppa.20210502.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jppa.20210502.14},
  abstract = {Control in a broad sense is often defined as a tool for good governance within the company, particularly that belonging to the public sphere, where the concept of control is often synonymous with a structural or even regulatory obligation to be observed, particularly at the level of the public structure. The purpose of this article is to highlight, the main attributes defining the mode of control within public structures, particularly in the Moroccan context. Also, it is proposed to examine the positioning of internal control at the level of the national and international context and its evolution within the public entity in Morocco. So, a first section is devoted to a clarification of the concept of governance and a lever value creation. At the second, the context related to internal control at the level of public organizations in Morocco is presented. Then, a close look is taken at the concept of Control as an elementary axis of enlightened and performance-oriented governance. On another level, with regard to the public structure in Morocco, a presentation of the evolution of the concept is exposed, complemented in the last part by a review of the regulatory and organizational framework governing the management of the public portfolio.},
 year = {2021}
}

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TY  - JOUR
T1  - Control and Governance of Public Companies: Case of Public Establishments in Morocco
AU  - Astitene Dounya
AU  - Sror Mbarek
Y1  - 2021/06/04
PY  - 2021
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DO  - 10.11648/j.jppa.20210502.14
T2  - Journal of Public Policy and Administration
JF  - Journal of Public Policy and Administration
JO  - Journal of Public Policy and Administration
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EP  - 61
PB  - Science Publishing Group
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AB  - Control in a broad sense is often defined as a tool for good governance within the company, particularly that belonging to the public sphere, where the concept of control is often synonymous with a structural or even regulatory obligation to be observed, particularly at the level of the public structure. The purpose of this article is to highlight, the main attributes defining the mode of control within public structures, particularly in the Moroccan context. Also, it is proposed to examine the positioning of internal control at the level of the national and international context and its evolution within the public entity in Morocco. So, a first section is devoted to a clarification of the concept of governance and a lever value creation. At the second, the context related to internal control at the level of public organizations in Morocco is presented. Then, a close look is taken at the concept of Control as an elementary axis of enlightened and performance-oriented governance. On another level, with regard to the public structure in Morocco, a presentation of the evolution of the concept is exposed, complemented in the last part by a review of the regulatory and organizational framework governing the management of the public portfolio.
VL  - 5
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Author Information

Astitene Dounya

Faculty of Economics and Management, Ibn Tofail University Kenitra, “Management, Finance & Accounting" Research Laboratory, Kenitra, Morocco
Sror Mbarek

Faculty of Economics and Management, Ibn Tofail University Kenitra, “Management, Finance & Accounting" Research Laboratory, Kenitra, Morocco

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APA Style

Astitene Dounya, Sror Mbarek. (2021). Control and Governance of Public Companies: Case of Public Establishments in Morocco. Journal of Public Policy and Administration, 5(2), 53-61. https://doi.org/10.11648/j.jppa.20210502.14

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ACS Style

Astitene Dounya; Sror Mbarek. Control and Governance of Public Companies: Case of Public Establishments in Morocco. J. Public Policy Adm. 2021, 5(2), 53-61. doi: 10.11648/j.jppa.20210502.14

Copy | Download

AMA Style

Astitene Dounya, Sror Mbarek. Control and Governance of Public Companies: Case of Public Establishments in Morocco. J Public Policy Adm. 2021;5(2):53-61. doi: 10.11648/j.jppa.20210502.14

Copy | Download

@article{10.11648/j.jppa.20210502.14,
  author = {Astitene Dounya and Sror Mbarek},
  title = {Control and Governance of Public Companies: Case of Public Establishments in Morocco},
  journal = {Journal of Public Policy and Administration},
  volume = {5},
  number = {2},
  pages = {53-61},
  doi = {10.11648/j.jppa.20210502.14},
  url = {https://doi.org/10.11648/j.jppa.20210502.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jppa.20210502.14},
  abstract = {Control in a broad sense is often defined as a tool for good governance within the company, particularly that belonging to the public sphere, where the concept of control is often synonymous with a structural or even regulatory obligation to be observed, particularly at the level of the public structure. The purpose of this article is to highlight, the main attributes defining the mode of control within public structures, particularly in the Moroccan context. Also, it is proposed to examine the positioning of internal control at the level of the national and international context and its evolution within the public entity in Morocco. So, a first section is devoted to a clarification of the concept of governance and a lever value creation. At the second, the context related to internal control at the level of public organizations in Morocco is presented. Then, a close look is taken at the concept of Control as an elementary axis of enlightened and performance-oriented governance. On another level, with regard to the public structure in Morocco, a presentation of the evolution of the concept is exposed, complemented in the last part by a review of the regulatory and organizational framework governing the management of the public portfolio.},
 year = {2021}
}

Copy | Download

TY  - JOUR
T1  - Control and Governance of Public Companies: Case of Public Establishments in Morocco
AU  - Astitene Dounya
AU  - Sror Mbarek
Y1  - 2021/06/04
PY  - 2021
N1  - https://doi.org/10.11648/j.jppa.20210502.14
DO  - 10.11648/j.jppa.20210502.14
T2  - Journal of Public Policy and Administration
JF  - Journal of Public Policy and Administration
JO  - Journal of Public Policy and Administration
SP  - 53
EP  - 61
PB  - Science Publishing Group
SN  - 2640-2696
UR  - https://doi.org/10.11648/j.jppa.20210502.14
AB  - Control in a broad sense is often defined as a tool for good governance within the company, particularly that belonging to the public sphere, where the concept of control is often synonymous with a structural or even regulatory obligation to be observed, particularly at the level of the public structure. The purpose of this article is to highlight, the main attributes defining the mode of control within public structures, particularly in the Moroccan context. Also, it is proposed to examine the positioning of internal control at the level of the national and international context and its evolution within the public entity in Morocco. So, a first section is devoted to a clarification of the concept of governance and a lever value creation. At the second, the context related to internal control at the level of public organizations in Morocco is presented. Then, a close look is taken at the concept of Control as an elementary axis of enlightened and performance-oriented governance. On another level, with regard to the public structure in Morocco, a presentation of the evolution of the concept is exposed, complemented in the last part by a review of the regulatory and organizational framework governing the management of the public portfolio.
VL  - 5
IS  - 2
ER  -

Copy | Download