In terms of management and for the last ten years the introduction of a management control system in large companies has become a major fact in that it facilitates decision-making techniques and eliminates the silos of the firm and allows managers to have a precise vision of information flows in order to make the right decisions at the right moment, indeed management control affects even small or medium-sized companies but on the other hand growing small and medium-sized enterprises require management approaches In contrast to large firms, they must adapt to a set of contingent variables such as structure, strategy, technology, culture and the environment in which they operate, especially small and medium-sized enterprises are personalized by director's vision, ambitions and motivations, and he relies on his intuition and judgment in making decisions and definitely refuses to delegate or use an integrated management control system. This set of elements encourages us to make a methodological choice to study the place occupied by the information system, in particular ERP, in management control within Moroccan small and medium-sized enterprises. In order to choose the right path that will allow to satisfy a personal scientific inclination as well as to take the path of originality: "ERP Management Control and Small and Medium Enterprises" we have tried to cope with the novelty of the subject and the panoply of possible approaches. The overriding objective is therefore to see the place occupied by the ERP in management control within Moroccan small and medium-sized enterprises in order to understand it.