This paper contributes to the theoretical debate on the link between the Balanced Scorecard (BSC) and organizational performance, particularly within Moroccan public institutions. It begins by addressing the theoretical foundations of management control and the multidimensional concept of performance, encompassing various dimensions such as cost, quality, time, innovation, and social responsibility. The discussion builds on the foundational work of Kaplan and Norton (1992) and incorporates agency theory (Jensen and Meckling, 1976) and organizational learning theory (Agyris and Schön, 1978) to explore how management control tools influence performance. Through an exploratory study involving 15 semi-structured interviews with Moroccan public sector managers, analyzed using Nvivo 10 software, findings reveal a consensus that management control is indirectly linked to general management, which may pose challenges for organizational performance. The majority of interviewees perceive that the implementation of BSC has led to significant positive changes in productivity, efficiency, and effectiveness. Positive impacts identified include enhanced financial performance, objective achievement, cost optimization, improved goal tracking, and timely corrective actions. The study underscores that users of the BSC share a unified vision of performance with their superiors, suggesting that customized BSC implementation can cultivate a performance-oriented culture and foster alignment across organizational levels in public sector institutions.