The present study investigates a specific issue of the development of MCS in a family-run firm, which expanded its operations to the transitional Baltic countries. A changing environment met somewhat stable organizational culture, characterized by informality and a special role of trust because of family ties prevalent among the managers Luhmann, 1988). These seem to reflect on the subtle role of formal which leaves room for focal individuals to mobilize power accounting, a informally. The role of the Area Director especially illustrates the reflections of basic assumptions in the firm. Although the data do not enable exploring the emergence of his power, the reflections and reproduction of the power can be examined, as the control over Baltic subsidiaries has long been personified in him. For example, he worked autonomously in the Baltic area and was able to make the Lithuanian businessmen the offer about cooperation, thereby initiating a decision-making process which ended up with the establishment of a joint venture subsidiary in Lithuania.