Marginson [1999] investigated the processes of control operating within a major British-based telecommunications organization and found that formal and informal MCS are interdependent, and that informal rather than formal MCS predominated in the process of both strategy formulation and strategy implementation. He concluded that the design of the MCS was largely a function of the management ethos or culture, and that the informal control system was acting as a substitute for the communication and integrative mechanisms comprising the formal MCS.