The 20 survey-based studies (,Appendix A) have continued with a contingency theme, testing systematic relationships between specific elements of the MCS and particular strategies. As an organization strives to enhance its effectiveness, ii will seek to attain a "fit" between its strategy and its MCS and, therefore, many of these studies included "organizational performance" as a dependent variable as a means for determining "appropriate" fit. However, several other studies adopted MCS as the dependent variable. For example. Inner, Larcker and Rajan [1997] tested the effect of strategy on the use of non- financial measures in annual bonus contracts and Bouwens and Aberncthy [2000] tested the effect of strategy on the importance of information from management accounting systems.