evidence of the interde-pendcncies between the strategy process and MCS design; Nilsson's [2002] study of the influence of the acquisition strategies of the acquiring firm and the business strategies of the acquired firm on the design of control systems; as well as Chenhall and Langfield-Smith [2003] (desenbed above). Marginson [2002] identified the growing use of a range of MCS to control the strategy process, which is an example of theory specification, and Malina and Selto2004 finding that relevant attributes of performance measures do not differ according to strategy is an example of theory refutation.