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Open Access
Article
Publication date: 9 September 2022

Akka Habib, Bencharki Bouchaib and Said Housni

The objective of this article is to propose a panel of management performance evaluation indicators at operator level. This panel would be the tool to be made available to an…

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Abstract

Purpose

The objective of this article is to propose a panel of management performance evaluation indicators at operator level. This panel would be the tool to be made available to an observatory that should be set up by regulation. The proposal comes at the right time given that Morocco is planning a major reform of the sector very soon. A framework law has already been promulgated for this purpose (Law 51-21 relating to the reform of public establishments).

Design/methodology/approach

The proposed panel is the result of (1) a review of the literature dealing with public management theories, in particular those relating to industrial and commercial public services and whose character is captive. The management of the latter requires a great deal of caution to preserve their economic balance and consequently their sustainability. (2) A review of experiences of countries is chosen because of contextual their similarities with Morocco like France having a similar legal background, Tunisia and Algeria chosen for geographical and economic similarities. The British experience is also discussed for what it represents as a liberal model in the management of public water and sanitation services, as opposed to the German model also studied and which stands as the only country where the management of public services has almost always been a communal prerogative. The analysis of these models has made it possible to identify management evaluation practices that could be adapted to the Moroccan context. (3) Research work by practitioners and reports from specialized international institutions (International Water Association [IWA]). (4) A critical analysis of a multitude of management and activity reports from 12 autonomous authorities and 4 private delegates covering 16 million inhabitants of the urban environment. A total of 15 indicators are developed. They aim to assess the effectiveness of management in terms of saving drinking water and preserving the natural environment from the pollution of water resources.

Findings

Approximately, 15 indicators for assessing water resource management in public water and sanitation services are proposed. These indicators relate to the efficiency of pipe networks, the performance of storage systems and losses in users' homes. Indicators specific to liquid sanitation systems, particularly with regard to the control of wastewater overflows into the public highway and their treatment before discharge into the natural environment, are also proposed.

Research limitations/implications

The application of the results of this research could be confronted with its appropriation by the operators. Indeed, the investment involved in setting up the proposed evaluation system, as well as the conflict of interest that may arise in the process of formalizing and standardizing the system at the national level, may slow down the process of setting it up.

Practical implications

In practice, the implementation of a system for evaluating the performance of water resource management in public drinking water and liquid sanitation services would make it possible to optimize the volume of water to be mobilized. Substantial savings are expected both at the level of the resource itself and at the level of the investments that accompany the realization of the mobilization and distribution infrastructures. These savings will be very useful for the creation of other similar services and to serve more people.

Social implications

The distribution of drinking water and liquid sanitation is a vital human need. These services are extremely captive. They are key factors in the socioeconomic development of the territory and the citizen. The impact is transversal and affects the lifestyle of the populations. On the one hand, it favors the sedentarization of the populations and on the other hand, preserves their health by fighting against the diseases of water origin. In addition, the comfort that it provides in the daily life of users is highly coveted when they are delivered in a modern way and arranged with modern technologies.

Originality/value

The regulation of public drinking water and liquid sanitation services in Morocco is the weakest link in the sector. The Ministry of the Interior is legally responsible for setting up a standard system for evaluating the management of these services to fill this gap (organic law 113-14 on municipalities). Unfortunately, this initiative is not yet underway. The opportunity to apply the results of this research is well timed. Morocco plans to launch a global reform of the sector starting in 2022–2023 (Law 50-21 on the reform of public institutions).

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 3
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 26 April 2023

Yosra Mnif and Marwa Tahari

This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the…

Abstract

Purpose

This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the performance of Islamic banks.

Design/methodology/approach

The sample consists of 628 bank-year observations from eight countries that adopt the AAOIFI standards during the period 2009–2020.

Findings

The findings reveal a significant positive relationship between the overall compliance level with AAOIFI standards and the two performance measures in Islamic banks.

Practical implications

The findings are useful for various groups of preparers and users of Islamic banks’ annual reports, such as academics and researchers, accountants, management of Islamic banks and national and international organizations.

Originality/value

This research provides new empirical evidence on the effect of compliance with AAOIFI standards (accounting and governance) on Islamic banks performance. In addition, the findings reveal that the examination of compliance level should not be restricted to an overall compliance index that contains all the AAOIFI standards, but should rather take into consideration the different types of these standards (accounting and governance).

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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