The contribution of New Public Management to public finance governance at the MAROC: a literature review

Abstract

New Public Management (NPM) is one of the most influential paradigms in the transformation of contemporary public administrations. This systematic review examines the contribution of NPM to public financial governance through an analysis of sixty-three empirical studies published between 2000 and 2025. Our methodology is based on the PRISMA protocol for the identification, selection and analysis of documents. The results reveal that NPM contributes significantly to improving financial transparency (weighted mean effect d¯ = 0.74, 95% CI [0.58; 0.89]), the allocative efficiency of public resources (d¯ = 0.61, 95% CI [0.43; 0.79]) and accountability (d¯ = 0.82, 95% CI [0.68; 0.95]). However, the regression analysis shows that these effects are moderated by the institutional context (β = 0.34, p < 0.001), the level of economic development (β = 0.28, p < 0.01) and the duration of reform implementation (β = 0.41, p < 0.001). The study also identifies potential adverse effects, notably a reduction in equity of access to public services (d¯ = −0.23, 95% CI [−0.41; −0.05]) and an excessive increase in the complexity of decision-making processes. These results suggest that the effectiveness of the NMP depends crucially on the contextual conditions of implementation and on the ability of institutions to adapt managerial principles to the specific characteristics of the public sector. Keywords: New Public Management, public financial governance, systematic review, meta-analysis, budgetary transparency, public performance.     Received Date: June 19, 2026 Accepted Date: July 10, 2026 Published Date: August 01, 2026 Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/802