The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously welldefined strategy. In this paper we adopt the idea that...

In this paper we discuss the Management Control Systems (MCSs)–strategy relationship in the light of an empirical analysis. We debate the attention to the fit of MCS and strategy at given moments in time which is typical of a contingency approach, and we search for an understanding of the...

Purpose: The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes of MCS implementation – waterfall and agile...