Figure Isuggests that MCS-strategy research comprises four distinct rela-tionships, represented by the four quadrants: Type I (strategy content and MCS design), Type II (strategy content and MCS'use). Type III (strategy process and MCS design), and Type IV (strategy process and MCS use). Conceptualiza¬tions of MCS and/or strategy are comparable within quadrants, rows, or columns. but not between quadrants diagonally. For example, Type I studies are comparable with Type II, or Type III studies, but not with Type IV studies. To