Despite Langfield-Smith' [1997] call for more careful attention to the conceptualization of MCS and strategy, and a number of other studies (including some in our review) acknowledging this issue, it seems that many of the MCS-Strategy research studies over the past decade have not heeded this advice. It is clear that inconsistencies in the conceptualization of the terms, "strategy" and "MCS" remain, with limited attempts to resolve this issue.