Figure I suggests that MCS-strategy research comprises four distinct relationships, represented by the four quadrants: Type I (strategy content and MCS design), Type II (strategy content and MCS'use). Type III (strategy process and MCS design), and Type IV (strategy process and MCS use). Conceptualizations of MCS and/or strategy are comparable within quadrants, rows, or columns. but not between quadrants diagonally. For example, Type I studies are comparable with Type II, or Type III studies, but not with Type IV studies. To extend this idea studies focusing on MCS use should draw on other studies focusing on MCS use; studies focusing on strategy content should draw on other studies focusing on strategy content; and so on. Avoiding comparison with studies beyond either the row or column of the matrix ensures the construct validity of these studies.