BUENOS AIRES — In her last days in office, she has appointed ambassadors and signed decrees that will drain federal coffers. Her political appointees refuse to resign. She has even antagonized her successor with stinging remarks at public appearances.

After eight years as president, Cristina Fernández de Kirchner clears out her office at the presidential palace on Thursday. But far from preparing the ground for Mauricio Macri, the president-elect, she is obstructing the transition in a final show of muscle, observers say.

“It is by no means a smooth transition,” said Dante Caputo, a former foreign minister. “And it’s not a transition that protects the well-being of the nation. Rather, Mrs. Kirchner seems irritated about having to hand over power, and she’s expressing it by taking decisions that jeopardize Argentina’s delicate economic situation.”

Mr. Macri, the scion of a wealthy family from outside the political establishment, upended Argentine politics last month by defeating the candidate of Mrs. Kirchner’s leftist party, which has governed for 12 years and was expected to win another four-year term. Mrs. Kirchner was barred by term limits from seeking re-election this year, but she could run again in 2019.