Digital Transformation as a Driver of Budget Transparency in Morocco: Empirical Evidence from an ARDL Approach

Abstract

This study examines the relationship between digital transformation and budget transparency in Morocco over the period 2006–2023. It addresses the lack of dynamic econometric research on this relationship in the Moroccan context, where the existing literature remains largely descriptive. Budget transparency is measured by the Open Budget Index (OBI), while digital transformation is captured by the E-Government Development Index (EGDI). An ARDL model is used to distinguish between short- and long-run dynamics, with government effectiveness (WGI) and GDP per capita included as control variables. The results provide evidence of cointegration among the variables, with a speed of adjustment of -0.936, and reveal a positive and statistically significant long-run association between EGDI and OBI (coefficient = 65.18; p<0.01). Government effectiveness shows no statistically significant association with OBI, whereas GDP per capita displays a positive but less robust association. Given the small time-series sample and the partial interpolation of the data, these findings should be interpreted as statistical associations rather than as evidence of a strict causal relationship. They nevertheless highlight the need to interpret this relationship within its broader institutional context of accountability.

Classification JEL : C22 ; H61 ; H83 ; O33

Paper type: Empirical Research