The new SI architecture for financial management, Proposal of a model: Case of Moroccan universities

In an international environment marked by globalization, the desire to place economic growth and social development at the heart of national concerns gives rise to new demands and new requirements for higher education. It is clear that our society is evolving in a system of knowledge economy, within which the university must be a generator of technological innovation and must provide itself with the necessary financial means to accompany this change within the framework of an effective management. and efficient. The aim of the paper is to recommend an up-to-date architectural information system that is financial management oriented. The case study is a restructuration project of the budget and financial affairs division, freshly created within the Moroccan universities.The article is part of a modernization aspect of the public sector in an attempt of the implementation of a result-based management culture.

KTOUB, Karim; HAMMOUCH, Najoua; NOURI, Mehdi

Revue du Contrôle, de la Comptabilité et de l'Audit (2022)

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