Tallaki, Mouhcine; Bracci, Enrico - In: Journal of Accounting in Emerging Economies 9 (2019) 1, pp. 126-147
Purpose: The purpose of this paper is to investigate the institutional factors affecting the reform of public sector in Morocco. In particular, this study focuses on the adoption path of one such reform, in which Moroccan municipalities had to adopt economic and development plans (EDPs)....