NPM in less developing countries (LDCs) is still in its infancy, with few notable exceptions (Van Helden, 2013; Hopper et al., 2009; Atreya & Armstrong, 2002; Mimba et al., 2007). Almost all studies are concentrated on the implementation and applicability of NPM in LCDs (Uddin and Tsaminyi, 2005; Rahaman et al., 2007; Sharma and Lawrence 2009). This is because unlike developed countries, LDCs are characterised by lack of capacity to handle with reforms, reliance to international donors, lack of underlying willingness (Van Helden, 2013), non adequacy of specific context, lack of basic reforms (Van Helden, 2013), high level of informality (Polidano, 1999; Mimba et al., 2007), clientelism (Roberts, 2004), corruption and non attention to output (Schick, 1998; Allawatage et al., 2007), lack of political support (Reichard, 2004), poverty (Allawatage et al., 2007), limited involvement of stakeholders, high levels informality (Mimba et al., 2007) and low economic growth and instability (Whiteman, 2012). NPM practices might simply not be a good fit or relevant for the new context, or not appropriate at best (Andrews 2012, Pritchett and Woolcock 2004). Some managerial practices remain only symbolic (Adhikari, 2013), this is because the change in management is linked to the larger economic, political and cultural values (Ashraf and Uddin, 2011), and because the cultural patterns in the public sector influence the ethical performance of the civil service in LDCs (Hellsten and Larbi, 2006).
In this paper we investigate the implementation and use of strategic planning and control systems in Moroccans municipalities. The strategic planning and control is defined as a disciplined effort to produce fundamental decisions and actions that shape and guide what an organization is, what it does, and why it does it (Bryson, 1995). In Morocco, the strategic planning was introduced by law in 2001 and made compulsory for municipalities. This reform was the result of a joint collaboration between Moroccan Government and other international institutions. Method-wise, we collected primary and secondary sources such as central government and municipality internal documents, laws and regulations, publicly available reports and documents. In so doing, we will attempt to provide some preliminary reflections on the adequacy of the NPM reform in fostering performance and accountability, as it was introduced, in the Moroccan context.
In order to untangle to understand how strategic planning and control system is introduced and what are its limits in LDCs the paper draws from the new institutional theory (Van Helden, 2013). According to the new institutional theory, institutions generate interests, identities and appropriate practice model (Dobbi, 1994). These institutions could facilitate the cognitive, normative and regulative pressure that could shape organizational behavior (Scott, 2001). In some cases, the pressures are made by international donor organization such as World Bank and International Monetary Fund (Uddin and Tsaminyi, 2005; Rahaman et al., 2007; Sharma and Lawrence 2009; Polidano, 1999; Adhikari, 2013). These organizations have contributed to the spread of NPM in LDCs but with what consequences for performance and accountability? This paper aims to contribute to this literature and debate.
G1 - Accounting and Accountability – Constructing society – History, culture, politics and
