Replication Data for "From Disclosure to Answerability: National Mapping, Pilot Evidence, and the Accountability Traceability Gap in Moroccan Local Governance"

This dataset provides the replication materials associated with the article “From Disclosure to Answerability: National Mapping, Pilot Evidence, and the Accountability Traceability Gap in Moroccan Local Governance” by Abdelghni El Amoumri and Madani Ahmiddouch. The dataset supports an empirical study of transparency, documentary readiness, and accountability traceability in Moroccan local governance. The national discovery corpus contains 1,024 project or project-component records covering 449 resolved communes across all 12 regions of Morocco. A restricted documentary-readiness frame contains 423 mature exact-detail records across 193 communes and 80 unique tender references. The replication materials include the project-level dataset, sampling frame, regional summaries, coding codebook, data-quality audit materials, documentary-readiness indicators, a stratified pilot covering 23 unique tender references across all 12 regions, and outputs from the binomial Generalized Estimating Equation (GEE) analysis. The dataset distinguishes between disclosure and observable accountability and applies a tri-state evidentiary coding protocol (1 = verified presence, 0 = documented absence following the predefined search protocol, and NA = not yet systematically searched or insufficient evidence). The pilot results are maintained separately from the national accountability variables to avoid interpreting unsearched cases as substantive zeros. These materials are provided to facilitate transparency, reproducibility, replication, and further research on local governance, public procurement, fiscal transparency, and accountability traceability.