Nowadays, the management control process is an important and emerging subject in the public sector. In fact, following the reform of financial control implemented by the Moroccan government, public institutions are now moving towards the adoption of this management control system, which will allow them to improve their performance and move towards good governance. Hence the importance of this article, which attempts to define the contours of these concepts, and to highlight the important role of management control in the good governance of these organizations. Thus, it complements our previous research in a broader field of public institutions. In this sense, we are moving towards a comparative analysis between Moroccan public institutions. To achieve this objective, we opted for a qualitative approach based on case studies linking five public institutions subject to accompanying control. The results of this research highlight the path that has been covered and raise new avenues of research in this area of study

Keywords : Management Control, Performance, Public Institutions, Governance, System of Calculation of Costs, Budgetary Participation, Budgetary Revision, Monitoring of the Budget, Budgetary Negotiation, System of Dashboard, Control of Accompaniment.