Digital and the performance of customs action in Morocco

Abstract

Encouraged by the spectacular development of technology and the ensuing socio-economic changes, digital transformation is a phenomenon that has developed rapidly and spread far and wide.

At the same time, having proved its worth in the private sector, the performance culture is gradually taking hold in public management.

With these observations in mind, this article looks at the impact of digital technology on the performance of a public organization that has been moving in this direction for several years: the Moroccan Customs and Indirect Tax Administration (ADII).

The methodology adopted to tackle the proposed problem is based on the Balanced Scorecard (BSC) model, through the analysis of ADII's key performance indicators, while drawing on the lessons of organizational theories, particularly those relating to new public management.