Continuous technological advancements and ever-evolving consumer demands for goods and services in the ICT sector are compelling organizations to adopt new strategies to monitor their performances and enhance their competitiveness. In this pursuit, even SMEs, cooperatives, and other businesses that previously didn’t consider the implementation of a robust and well-structured management control system as a core priority, have come to recognize its importance. Management control systems are indeed emerging as critical assets across all business structures, equipping managers with the necessary tools to make informed decisions, foresee potential challenges, and effectively handle crises as they arise. This thesis, written under the guidance of Professor Francesca Montagna, is part of a broader consultancy initiative led by the Department of Engineering and Production Management of Politecnico di Torino (DIGEP) in collaboration with Emisfera, a cooperative operating in the digital sector.