Strategy process has been examined less extensively (seven studies); all but two in case-basced studies. Strategy formulation and implementation require investigation over time, and case-based, longitudinal studies allow a dynamic view of relationships, rather than the static view in cross-sectional survey- based research [Ryan. Scapens and Theobald.2002]. Strategic change, one of our emerging themes, is a useful area for further research, as this perspective may enable
a sharper focus on the interaction between MCS and strategy than static research frameworks