Thirteen of the studies investigated the MCS-strategy relationship in terms of strategy content and MCS.use. The most common conceptualization of MCS use was various approaches to performance measurement (manufacturing, financial. non-financial, and balanced scorecard studies), and Simons' levers of control framework. Following the logic presented above, we contend there is limited value in conducting further studies examining this aspect of the MCS- strategy relationship apart from studies that focus on strategic change or a RBV of strategy. There are also opportunities to examine the relationship between strategy and MCS use from a life cycle perspective, as well as further investigating performance measurement frameworks (particularly strategic performance measurement systems).