This paper examines the context, mechanisms, and impact of contractualization reforms within Moroccan public universities, focusing on the period from the Emergency Plan (2009-2012) to the Esri Pact (2023). These reforms sought to foster a results-oriented culture by enhancing the quality and efficiency of budgetary systems through performance-based contracts between universities and the Ministry of Higher Education. Central to the study is an analysis of the role of various stakeholders, including university administrators, government agencies, and external partners, in shaping the design, implementation, and outcomes of these reforms. The study uses a qualitative methodology, drawing on case studies of four Moroccan public universities to provide an in-depth exploration of the processes and institutional dynamics involved in implementing contractualization. To assess the outcomes, the research applies the OECD-DAC evaluation criteria, focusing on the relevance, efficiency, effectiveness, and sustainability of the reforms, with particular attention to public financial management (PFM) improvements. The PFM Theory of Change serves as the research framework, identifying institutional and contextual factors that affect the success and sustainability of these reforms. The findings highlight that the effectiveness of contractualization depends on a combination of robust institutional capacities, active stakeholder engagement, clear accountability structures, and alignment with national development goals. The study provides actionable insights for policymakers and stakeholders on optimizing financial governance and strengthening public sector performance through targeted education reforms. Additionally, it emphasizes the importance of contextualizing PFM reforms to ensure long-term sustainability and inform donor strategies. This research offers critical implications for education sector reform efforts

Authors:
Rim Roubi, Polytechnic Mohammed VI University, Morocco
Imane Boulaouz, National School of Business and Management-Kenitra, Morocco

About the Presenter(s)
Rim Roubi is a PhD candidate at the Institute of Educational Sciences, Mohammed VI Polytechnic University, Morocco. Her research evaluates higher education funding models and their impact on governance, institutional autonomy, and academic outcomes.

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