Non-financial MCS were measured using items developed by
Chenhall and Langfield-Smith (1998).6 The selection of specific items
was guided by the description of an MCS appropriate for differentiation
strategy given by Chenhall (2003). The scale comprised of
8 items (see Appendix A) that were anchored between an item being
‘used less often’ and ‘used more often’ and comprised of items
like reliable delivery, timely delivery, quality, benchmarking, etc. The
arithmetic mean calculated from the set of items denoted the extent
to which the firm used a non-financial based MCS.