Likewise strategy has been conceptualized using generic business level strategic typologies (e.g., Chenhall and Langfield-Smith [1998]; Moores and Yuen [2001]), operational strategy (e.g., Perera et al. [1997]; ittner, Larcker and Meyer [2003]), strategic change (e.g., Abernethy and Brownell [1999]; Baincs and Langfield-Smith [2003]), strategic management styles (e.g., Chung et al. [2000]); and strategy reflected in balanced scorecard choices (e.g., Hoquc and James [2000]). In some studies the focus was on the content of strategies, (e.g., Chenhall and Langfield-Smith's [1998] cost leadership/differentiation strategies; Bouwens and Abernethy [2000] customization strategy). In others the focus was on the processes of formulating and implementing strategies (e.g..Chung et al. [2000]; Nilsson and Rapp [1999]).