Several limitations of the current study are acknowledged. Firstly, although established measurement instruments were used in most of the study, the MAS description questionnaire was novel. Several measures were taken to increase its
validity (e.g., a pilot study was conducted). However, further work is needed to refine this instrument.
Of particular interest is an exploration of the relationship between the availability of MAS information (as depicted in the present instrument) and managers use of that information. If information made available to managers was not used,
there would be no reason to expect any causal relationship between contextual factors and MAS design (see also Chong, 1996). Furthermore, an instrument measuring MAS information availability provides no information of how it is used.
The findings of Simons (2000, p. 208) underline the importance of this argument: