2023 Volume 8 Issue 2

ABSTRACT:
Decentralization is the first milestone in the modernization process of local public management, which began in 1960 with the adoption of the first municipal charter. After several years of implementation, assessments showed the need to accelerate the process and broaden its scope, especially given the rapidly evolving economic and territorial dynamics. In this context, the adoption of advanced regionalization as a new territorial governance model in 2015 marked a historic turning point in local administration management and offered unprecedented opportunities for local authorities. It promotes the use of modern management methods based on a performance approach by leveraging management control and audit techniques. In light of these observations, we seek to explore the following question: how does advanced regionalization contribute to the development of management control, and what will be its impact on the performance of local authorities? To do this, we will draw on theoretical approaches such as New Public Management, public choice theory, Morocco’s history of local management (from centralization to decentralization to advanced regionalization), as well as the organic laws related to local authorities. The main objective of this investigation is to theoretically clarify the phenomenon of advanced regionalization and its influence on the performance of territorial administration, referring to management control as a tool for measuring public performance.