Findings and discussion
The correlation matrices in Tables III and IV indicated significant and positive
associations between all dimensions of MCS design and use and all dimensions of OL.
The greater use of MCS in scorekeeping indicated the prevalence of the traditional role
of MCS and provided an indicator of the prevalence of adaptive or single-loop learning.
Table IV indicated a stronger association (r0.55) between MCS’ use and OL than that
between MCS design and OL (r 0.47).