The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS) in a particular company. In this paper, Miles and Snow's (1978) definition of strategy is adopted. Our results show that in the defender period the case company focused on...

The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS) in a particular company. In this paper, Miles and Snow's (1978) definition of strategy is adopted. Our results show that in the defender period the case company focused on...

A calculative culture (CC) conveys the way managers use analytical models and numbers for decision-making. We investigate whether this concept holds the potential to become a contextual variable in research on Management Control Systems (MCS) because CC arguably relates to the design and use of...