Our knowledge of the interface between MCS use and the strategy process appears limited, and future research opportunities exist in this area. Questions, which build upon research before and after 1997, might center on the role of Simons' levers of control in the strategy formulation/implementation process; the effect of control system use on strategy formulation/implementation; and the influence of MCS use on intended as distinct from emergent means of strategy formulation. The relationship between strategic change and MCS use, and the effect of life cycle stages on the relationship between strategy and MCS use also offer opportunities for research. However researchers in this area need to be aware of the potential for overlap between these two constructs.