Finally, changes to management control over the organizational life cycle is an area that has attracted attention. Although featuring in only four of the studies reviewed [Moores and Yuen, 2001; Auzair and Langfield-Smith, 2005; Davila, 2005; and, Granlund and Taipaleenmaki, 2005], this focus recognizes the dynamic and changing nature of control over time. .As shown in Appendix A, each of the three survey-based studies relied on a range of different prior studies to operationalize MCS and strategy in very different ways.