Last modified: 2021-05-17
Abstract
Purpose – the aim of this paper is to shed light on a contemporary issue related to performance practices and approaches in Local Authotities (LA) while studying the case of an urban municipality.
Research methodology – the methodology applied is a documentary analysis of the Municipal Action Plan (MAP) and semi-directive interviews with territorial executives and elected officials who contributed to the MAP’s elaboration.
Findings – the results obtained show that the municipality adopts a developed performance approach similar to what has been applied in public institution according to the organic law of Finance (LOLF).
Rresearch limitations – the results cannot be generalized because of choosing a single case study. In addition, some questions in the interview contain technical words that the interviewee does not master, which also risks biasing our results.
Practical implications – on the theoretical level, these results can be the starting point for future research in such issues. On the practical level, the results obtained sensitize territorial responsible about the importance of performance approach and inspire them to implement it.
Originality/Value – this study in among the rarer that attempted to understand the process of performance approach in LA, especially in Moroccan context, where most research tends to deal with problems related to the budget and financial aspect which reflects originality and novelty.
https://doi.org/10.3846/cibmee.2021.588