This article analyses the tools that can be used to strengthen and promote the financial governance of cities for sustainable urban development in Morocco, through an empirical study of a sample of 163 actors and partners involved in the cities of the regions of Casablanca-Settat and Rabat-Sale-Kenitra. First, a literature review focuses on the main concepts required to understand the problem. The empirical part is based on an exploratory study in which we empirically demonstrate the causality links between the different variables of our research model, through partial least squares structural equation modeling (PLS-SEM). The results reveal that the four determinants for strengthening the financial governance of cities are financial autonomy, consultation and coordination, vision and planning and budget control and monitoring.
Citation: Belhaj Naoufel. Determinants of cities' financial governance for sustainable urban development in Morocco—Case of the regions of Casablanca-Settat and Rabat-Sale-Kenitra[J]. Urban Resilience and Sustainability, 2023, 1(1): 1-19. doi: 10.3934/urs.2023001
This article analyses the tools that can be used to strengthen and promote the financial governance of cities for sustainable urban development in Morocco, through an empirical study of a sample of 163 actors and partners involved in the cities of the regions of Casablanca-Settat and Rabat-Sale-Kenitra. First, a literature review focuses on the main concepts required to understand the problem. The empirical part is based on an exploratory study in which we empirically demonstrate the causality links between the different variables of our research model, through partial least squares structural equation modeling (PLS-SEM). The results reveal that the four determinants for strengthening the financial governance of cities are financial autonomy, consultation and coordination, vision and planning and budget control and monitoring.
| [1] | The financial governance in Morocco and in France, 9th edition of the International Conference on Public Finance, Rabat, 2015. Available from: https://www.nxtbook.fr/lextenso-editions/LGDJ/978-2-275-05299-1/index.php?ap=1#/p/1 |
| [2] | Raiss S (1999), Financing local authorities: assessment, reforms and future. National Institute of Urban Planning and Development. Available from: http://biblio.ma/inau_v2/catalogue/index.php?lvl=notice_display&id=28508 |
| [3] | Haddad A (2000) Budgetary procedures of local authorities. University Sidi Mohamed Ben Abdellah. |
| [4] | The city's policy: a debate offer, synthesis report, ministry of housing, urban planning and urban policy, majal workshop, 2012. Available from: https://www.federation-majal.ma/sites/default/files/debatpolitiqueville.pdf |
| [5] | Gautier M (2016) Habitat Ⅲ, the urban challenge, Sustainable Development in Question: Cities as Laboratories, Institut de la Francophonie pour le développement durable, 103. Available from: https://www.ifdd.francophonie.org/publications/liaison-energie-francophonie-numero-103-3eme-trimestre-2016/ |
| [6] | Breton RJL (1991) Our common future, report of the World Commission on Environment and Development (CMED). Ann Geogr 100: 363-363. Available from: https://www.persee.fr/doc/geo_0003-4010_1991_num_100_559_21049_t1_0363_0000_1 |
| [7] | Adidi A (2016) The Moroccan city facing the challenges of «sustainable development». Inst Roy. Available from: https://ires.ma/images/pdfs/Forums/Rencontres/ADIDI.pdf |
| [8] | Valdieu CC, Outrequin P (2009) Designing an eco-district: sustainable development and development projects, sustainable urban renewal, approach and tools, examples of good practices, Sustainable Urbanism, 2 Eds, Le Moniteur. Available from: https://www.lgdj.fr/l-urbanisme-durable-9782281195019.html |
| [9] | Martin V (2011) Definition of an eco-district for a sustainable city, gatineau, public consultations connaught eco-neighbourhood project. |
| [10] | Cities: approaches to sustainable development through an integrated vision and efficient governance, CESE (Economic, Social and Environmental Council), Rabat, 2013, 55-89. Available from: https://www.cese.ma/media/2020/10/Rapport-Annuel-2013.pdf |
| [11] | Study on the financing and cost control of urbanization, AREA (Workshop of Research, Studies and Architecture), 2003. Available from: http://www.muat.gov.ma/sites/default/files/Documentation/17.pdf |
| [12] | Jafari M, El Moujaddidi N (2016) Advanced Regionalization in Morocco: opportunities and challenges. Advanced regionalization in Morocco: prospects and challenges. Organ Territ 2. https://doi.org/10.48407/IMIST.PRSM/ot-n2.6517 |
| [13] | Local taxation, summary, Courts of Accounts, 2015. Available from: http://www.courdescomptes.ma/upload/MoDUle_20/File_20_199.pdf |
| [14] | Monthly bulletin of local finance statistics, General Treasury of the Kingdom (TGR), 2019. Available from: https://www.tgr.gov.ma/wps/wcm/connect/929ec800-b49f-4b10-adf5-f41c0139c7cc/BMSFL+Juillet+2019.pdf?MOD=AJPERES&CACHEID=929ec800-b49f-4b10-adf5-f41c0139c7cc |
| [15] | Strengthening local tax revenues to finance urban development in Africa, Global Fund for Cities Development, Paris, 2014. Available from: https://fmdv.net/admin/Images/Publications/20/0_EtudeFMDVMAEDIFiscalitélocaleVillesAfrique3cas.pdf |
| [16] | Amahmoud H (2019) Delegated management: lever for the improvement of infrastructures in Morocco. Int J Manag Sci 2: 772-788. |
| [17] | Bahl RW, Linn JF (1992) Urban Public Finance in Developing Countries, New York: Oxford University Press. Available from: https://ocw.ui.ac.id/pluginfile.php/907/mod_resource/content/1/Urban%20Public%20Finance%20in%20Developing%20Countries%20by%20Roy%20W%20Bahl%20a.pdf |
| [18] | Yatta FP (2006) Local financial governance. Partnership Munic Partnership. Available from: https://www.diplomatie.gouv.fr/IMG/pdf/La_gouvernance_financiere_locale_-_Francois_Yatta_.pdf |
| [19] |
Dedehouanou MA (2019) Management of local public services in Benin: analysis and issues. Res Files Econ Manag Dossier 7: 55-69. https://doi.org/10.34874/IMIST.PRSM/doreg-v7i2.15707 doi: 10.34874/IMIST.PRSM/doreg-v7i2.15707
|
| [20] | What local finances in Morocco and France in a changing world? The 13th International Conference on Public Finance, General Treasury of the Kingdom, Morocco, 2019. Available from: fondafip.org/documents/id: 4gu4fBML1JAAAAAAAAAN5A |
| [21] | Bouvier M (2018) Local Finances, 17 Eds. Available from: https://static.fnac-static.com/multimedia/editorial/pdf/9782275060941.pdf |
| [22] | Abdelali J (2018) The difficult reform of local taxation in Morocco. Financ Int Financ. Available from: https://platform.almanhal.com/Files/2/115181 |
| [23] | Salem E (2014) Territorial planning and sustainable development: what avenues for the city of Sept-Ȋles? Available from: https://knowledge-uclga.org/IMG/pdf/planificationterritorialeetdeveloppementdurablequellesavenuespourlavilledeseptiles.pdf |
| [24] | Eljaddaoui A, El Jaouhari S (2019) Role of participatory collective action in promoting territorial development: What contribution of the proximity approach in this process? Econ Manag Altern 1: 38-53. https://doi.org/10.48374/IMIST.PRSM/ame-v1i1.18534 |
| [25] | El Alami D (2019) Decentralized international cooperation and local and regional development. Case of Morocco. J Econ Manag Environ Law 2: 18-35. https://doi.org/10.48398/IMIST.PRSM/jemed-v2i3.18454 |
| [26] | Sadik Y, Bakhella WJ (2019) Civil society actors facing the challenges of environmental education and sustainable development in Morocco. Case of the Association of Teachers of Life and Earth Sciences (AESVT). Int Soc Sci Manag J 2: 75-93. https://doi.org/10.34874/IMIST.PRSM/ISSM/18067 |
| [27] | Mias C (2017) The municipalization of urban management through consultation. The case of the Tabriquet Concertation Committee in Salé (Morocco). Year Maghreb 16: 269-285. |
| [28] | Laouina A (2016) Concerted management of the Moroccan coastal area, challenges and perspectives, In: Laboratory of Geomorphology and Environment, Geographical Landscapes, 11-30. Available from: https://www.researchgate.net/profile/Mohamed-Mansoum/publication/327117108_Les_littoraux_marocains_Changement_climatique_et_strategies_de_gestion/links/5b8283874585151fd1338c77/Les-littoraux-marocains-Changement-climatique-et-strategies-de-gestion.pdf |
| [29] |
Alaoui Y (2019) Re-inventing the mode of governance; towards endogenous territorial governance. Int Rev Market Strateg Manag 1: 1-19. https://doi.org/10.5281/zenodo.3526740 doi: 10.5281/zenodo.3526740
|
| [30] | Essogo G (2017) Urban governance in southern countries, an opportunity or a trap? Int J Space Urban Territ 3: 4-32. Available from: https://www.researchgate.net/profile/Nora-Gueliane/publication/323662545_International_Journal_of_Spaces_and_UrbanTerritory/links/5aa27dc6aca272d448b5461e/International-Journal-of-Spaces-and-UrbanTerritory.pdf |
| [31] |
Fallon C, Hansoul F, Piron D (2016) Transversal strategic program (TSP) and local governance in Wallonia. CRISP Wkly Mail 14: 5-52. https://doi.org/10.3917/cris.2299.0005 doi: 10.3917/cris.2299.0005
|
| [32] | Guillemette É, Blais P, Caron A (2010) The strategic vision for development: a guide to good practice in spatial planning and sustainable development. National Policy Department, Ministry of Municipal Affairs, Regions and Land Occupancy, France. Available from: https://www.mamh.gouv.qc.ca/fileadmin/publications/grands_dossiers/developpement_durable/guide_vision_strategique_developpement.pdf |
| [33] | Orange G (1992) The non-budgetary strategies of cities. |
| [34] | Chouiki M (2018) Governance through the prism of urban planning: illustrations from Morocco. Int J Space Urban Territ 3: 55-73. Available from: https://www.montadacum.ma/wp-content/uploads/2019/09/Gouvernance-urbanisme.pdf |
| [35] | Jordan H (1998) Management Planning and Control in France in 1998, Paris Chamber of Commerce and Industry. Available from: https://econpapers.repec.org/paper/halwpaper/hal-00600246.htm |
| [36] |
Nachoui M (2018) Spatial planning and development in Morocco: context and vision. Geogr Space Moroc Soc 21/22: 75-101. https://doi.org/10.34874/IMIST.PRSM/EGSM/11028 doi: 10.34874/IMIST.PRSM/EGSM/11028
|
| [37] |
Karibi K (2019) Territories through the prism of urban planning, impact of urban planning documents on the creation and reconfiguration of territories, the case of the Rabat agglomeration. Afr Mediterr J Archit Urban 1: 13-26. https://doi.org/10.48399/IMIST.PRSM/amjau-v0i1.15425 doi: 10.48399/IMIST.PRSM/amjau-v0i1.15425
|
| [38] | Better planning for better fiscal governance in Tunisia, OECD Public Finance Reviews, 2019. Available from: https://www.oecd.org/mena/governance/governance-budg%C3%A9taire-Tunisie.pdf |
| [39] |
Santiso C (2006) Fighting corruption and improving financial governance: international financial institutions and strengthening fiscal control in developing countries. Rev Fr Admin Publique 119: 459-492. https://doi.org/10.3917/rfap.119.0459 doi: 10.3917/rfap.119.0459
|
| [40] | Bouvier M (2004) Local Finances, 9 Eds. Available from: https://www.eyrolles.com/Entreprise/Livre/les-finances-locales-9782275024660/ |
| [41] | Demeestère R (1996) A comparative analysis of the accounting, budgetary and financial control systems of cities in different countries. Public Policy Manag 14: 89-108. Available from: https://www.persee.fr/doc/pomap_0758-1726_1996_num_14_3_2110 |
| [42] | Aoujil M, Omari LZA (2017) Improvement of governance in Moroccan local authorities through the establishment of an internal audit system. Int J Econ Strateg Manag Bus Process, Marco 10: 211-215. Available from: http://ipco-co.com/ESMB/vol10/Issue1/ID-105.pdf |
| [43] | Benkirane S (2017) What about the competences of the communal council in Morocco. Int J Econ Strateg Manag Bus Process 10: 173-192. Available from: https://www.academia.edu/37069758/Quid_des_comp%C3%A9tences_du_conseil_communal_au_Maroc |
| [44] | Demeestère R (1984) The evolution of the methods of financial management of cities and the introduction of management control. Public Policy Manag 2: 71-91. Available from: https://www.persee.fr/doc/pomap_0758-1726_1984_num_2_4_1805 |
| [45] | Meyssonnier F (1993) Some lessons from the study of management control in local authorities. Public Policy Manag 11: 129-145. Available from: https://www.persee.fr/doc/pomap_0758-1726_1993_num_11_1_3098 |
| [46] | Batac J, Carassus D, Maurel C (2009) Evolution of the internal control standard in the local public context. Financ Control Strateg 12: 155-180. Available from: https://hal-univ-pau.archives-ouvertes.fr/hal-02431109 |
| [47] | Schmitt D (1988) Internal budgetary control. Public Policy Manag 6: 61-79. Available from: https://www.persee.fr/doc/pomap_0758-1726_1988_num_6_3_2014 |
| [48] | Chin WW (1998) The partial least squares approach to structural equation modeling. Mod Meth Bus Res 295: 295-336. |
| [49] | Fernandes V (2012) How is the PLS approach a (re)discover method for management researchers? Manag 15: 102-123. https://doi.org/10.3917/mana.151.0102 |
| [50] | General population and housing census of 2014: demographic and socio-economic characteristics of the population: national report. Haut Commissariat au Plan, Morroco. Available from: http://arks.princeton.edu/ark:/88435/dsp01df65vb63z |
| [51] | Plaisant O, Courtois R, Réveillère C, et al (2010) Validation by factor analysis of the French Big Five Inventory (BFI-Fr). Convergent analysis with the NEO-PI-R. Ann Med-Psychol Psychiat J 168: 97-106. https://doi.org/10.1016/j.amp.2009.09.003 |
| [52] |
Preacher KJ, Hayes AF (2008) Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behav Res Methods 40: 879-891. https://doi.org/10.3758/BRM.40.3.879 doi: 10.3758/BRM.40.3.879
|
| [53] | Report on advanced regionalization, Regionalization Advisory Commission, 2014. Available from: http://www.regionalisationavancee.ma/pdf/rapport/fr/l1_conceptiongenerale.pdf |
Figures(1) / Tables(17)
Belhaj Naoufel. Determinants of cities' financial governance for sustainable urban development in Morocco—Case of the regions of Casablanca-Settat and Rabat-Sale-Kenitra[J]. Urban Resilience and Sustainability, 2023, 1(1): 1-19. doi: 10.3934/urs.2023001
DownLoad: