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Management control is an information system that was originally developed in the private sector. Its application to the public sector in Morocco is underway, particularly under the influence of the New Public Management (NPM) movement, which aims to introduce management tools from the private sector to the public sector, particularly Moroccan universities. The culture of performance conveyed by the NMP is now well present within the higher education sector, due in particular to the LOLF N°130-13 and the contractualisation and law 01-00. Indeed, only the existence of a need can ensure the introduction of management control in an organisation and particularly in universities. Thus, management control appears to be a lever of the new university management in Morocco. The purpose of this work is to study the need for management control in Moroccan universities. More specifically, it is a question of explaining the nature and reality of this need based on the contribution of management theories founding management control and through the conditions and requirements.