This book examines the management control system in smart and sustainable firms, a topic that is still underexplored in the literature. Responding to calls for research on the integration of sustainability and smart technologies with management control, we examined how management control systems evolve in companies pursuing sustainability through advanced technologies. Based on a thorough and critical analysis of the existing literature, we proposed a model of smart and sustainable firms, highlighting their key characteristics and their implications for management control dimensions. The book concludes by presenting a comprehensive management control system model that integrates advanced information systems, adaptive organizational structures and dynamic control processes, providing valuable insights for organizations transitioning to smart and sustainable business models. This chapter presents the research work’s conclusions, theoretical and practical implications, and key limitations.