Najeh Said^1♣, Heyame Zainab², Oulad Seghir Khalid³ and Espinasse Laura⁴

¹ LAREGS, Higher School of Technology, Moulay Ismail University, Meknes, Morocco.
² UVSQ, Paris Saclay University, LAREQUOI, Versailles, France.
³ ERMADE, Abdelmalek Essaadi University, Faculty of Legal, Economic and Social Sciences of Tangier, Tangier, Morocco.
⁴ IUT GEA of Bayonne and the Basque Country, University of Pau and the Pays de l’Adour, Pau, France.

 
ABSTRACT

The introduction of management tools in public establishments is an unavoidable trend. Like private companies, these establishments increasingly rely on such tools to enhance their performance. However, the introduction of management accounting in Moroccan public establishments is not a neutral process, but the result of complex interactions between human and non-human actors. Using Actor-Network Theory (ANT), this study explored how these interactions shaped and reconfigured the trajectory of this process. Through a longitudinal study of a single case, the research highlights how the introduction of management accounting evolves from a linear to a whirlwind process. The results revealed that the interaction between the various actors, including the objects, not only transformed the trajectory, but also enabled the introduction of management accounting with a transformation in relation to the tool objectives, from a negotiation tool to a simple costing tool. This study highlights the importance of understanding sociotechnical dynamics in the introduction of management accounting in the Moroccan public sector.

Keywords: Trajectory, Management Accounting, Public Establishment, Actor Network Theory.