The Introduction of Accrual Accounting in Moroccan Non-commercial Public Establishments: Between Ethical Innovation and Innovation Ethics

Accrual accounting represents an ethical accounting innovation in the public sector insofar as it meets the objectives and values of transparency and good governance. However, its imposition, without taking into account the perspectives and needs of the internal stakeholders involved, calls these values into question, which leads to obstacles to its adoption. This chapter aims to explore these obstacles arising from this forced imposition, in a specific context, namely Moroccan non-commercial public establishments, through a qualitative study. This type of organization, which occupies an important place in the Moroccan public sector, offers fertile ground for analyzing the impact of the absence of an ethical approach in adopting accounting innovations, as well as the obstacles that may result.