The case-based research {Appendix B) uses a more longitudinal approach to examine the role of MCS in supporting and influencing the strategic processes within organizations. For example, Marginson [1999] undertook a two-year exploration of the role of MCS in the implementation and formulation of strategy and identified the importance of informal controls in influencing the effectiveness of how strategy and MCS combine. Chenhall and Langfield-Smith [2003] uncovered a company's limited success in using its performance measurement and reward system in sustaining on-going strategic change over a 15 year period.