Moroccan public institutions favor financial indicators over non-financial measures.
The article looks at how different factors influence the use of financial and non-financial indicators in Moroccan public institutions and enterprises. The researchers studied 23 organizations from 2010 to 2015 and found that older organizations are more likely to use non-financial indicators. They also discovered that most organizations mainly use financial indicators. The study aims to help managers understand how to use non-financial measures effectively and suggests that the government should consider both financial and non-financial aspects when evaluating these organizations.