ALAMI, Saad2020-03-302020-03-302019-07-31مقال بمجلة رؤى اقتصادية0789-2437http://dspace.univ-eloued.dz/handle/123456789/5700مجلة رؤى المجلد التاسع العدد الأولFollowing the hospital reform carried out by the Moroccan Ministry of Health, a particular importance has been attached to hospital management and performance to promote managers' accountability, which makes university hospitals obliged to develop and modernize their management and control, they are called to move from a means-based management to a results-based management while targeting performance. For this, the problem of our research is: how is management control practiced in the university hospitals? To carry out our research, we opted for a study by semi-directive interviews with the leaders of the Hassan II university hospital center of Fez. The results of our research will be useful to management audit researchers and will help decision-makers to establish a management control system in hospitals and university hospitals.enManagement control system, internal control, public institution, hospital, governance, performance. (JEL) Classification : G22, G20Article