مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 19, Numéro 1, Pages 408-421
2026-06-30
Conceptual Framework Of E-public Finance: Theoretical Contributions And Methodological Perspectives
Authors : Idiri Yanis . Belkhiri Aimad Edine .
Abstract
Digital transformation is a key lever for modernizing public finances and enhancing transparency and efficiency in public management. This paper provides a theoretical and conceptual analysis of e-Public Finance, aiming to clarify key concepts related to the digitalization of public financial management. It also identifies major theoretical approaches, including new public management, digital governance, information economy, and agency theory. Using a qualitative methodology based on a critical review of the literature, the study shows that e-Public Finance goes beyond mere computerization, driving a broader transformation of financial governance and information management.
Keywords
Digitalization of public finances ; e-Public Finance ; digital governance ; conceptual framework ; analytical methodology
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