.../value The paper contributes to the debate on the adequacy of new public management (NPM) in less developed countries (LDCs), and in particular with regards to the use of strategic plans in Moroccan municipalities. In doing so, the paper attempts to define a tentative framework that combines new...

... there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. Design/methodology/approach The present study employed a survey of members of the ICAB. Findings Results show...