The aim of this research is to investigate the factors that influence the Perceived Organizational Performance construct in the Lebanese Public higher education institutions. Our objectives are firstly, to simplify the process of implementing Management Control Tools in the Lebanese University for decision makers. Secondly, to enable them to take more oriented decision when implementing information systems. Thirdly, to enhance the decision making process in the Lebanese University (LU) by maximizing the use of management control tools that cannot be done without knowing what drives employees to use such tools. We adopted a mixed method methodology, qualitative and quantitative. The qualitative method that served as an exploratory study, used observation and semi-structured interviews techniques, while the quantitative method that was used to test the model, was based on an online survey technique. This article shows the result of the qualitative study, which enabled us to create an adapted relational model to be later tested using the Partial Least Square-Path Modeling (PLSPM).