The results show that loose coupling between management control routines and formal
accounting leaves room for individuals whose roles are important in the development of the MCS.
These individuals with central social positions are the glue which enables loose coupling to persist
through changes. The organizational culture of a family-led firm may facilitate the individuals to
mobilize power, so that they with central social positions mediate the encoding of institutions into
rules and routines as well as the reproduction of the formal rules and informal routines and the
relationship between them. Similarly, their own social positions may reproduce.