Artificial Intelligence and the Modernization of Public Spending : : Towards an Augmented Contingency Model for Fiscal Governance in Morocco

Mohamed BAZI; Mohamed ADRAOUI; Saad BOUDRAA

doi:10.23882/ijdam.26324

Auteurs

Mohamed BAZI Hassan II University of Casablanca https://orcid.org/0009-0004-2247-620X
Mohamed ADRAOUI Hassan II University of Casablanca https://orcid.org/0009-0006-0093-9386
Saad BOUDRAA Hassan II University of Casablanca

DOI :

https://doi.org/10.23882/ijdam.26324

Mots-clés :

Public Finance, Artificial intelligence, Budget Agility, MENA, Fiscal Resilience, Public Expenditure, Digital Governance

Résumé

The current study examines the question of the possible influence of artificial intelligence on the future development of public finance management in the Middle East and North Africa region, in particular Morocco. In other words, the study seeks to investigate the possibility of using artificial intelligence technologies, including predictive analytics and simulation-based decision support, for shifting from static budgeting to dynamic budgeting. Our study is based on a conceptual framework, which is informed by an extensive review of the literature on public financial governance and application of AI in government. Using data from the World Bank, IMF, and OECD on institutions, we seek to compare fiscal inflexibility and readiness for AI in the region. Challenges include fluctuating oil prices and geopolitics of the Strait of Hormuz in 2025-2026. Our study suggests that there is indeed genuine potential for AI applications to improve the process of financial forecasting, enhance the allocation of available public funds, and contribute to the transition from crisis-driven governance to strategic budgetary management. In this paper, we have developed a theoretical framework for the role of AI as a mediating factor between budgetary restrictions and organizational agility.

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