Our evaluation suggests that most of the MCS-strategy literature lacks a common basis for comparing and contrasting the growing number of studies. In particular, the conceptualization of the constructs, MCS and strategy, has been characterized by considerable variability, which makes classifying and organizing the existing inventory of research difficult. In Section 2.3.1 we showed that strategy content and process, on the one hand, and MCS design and use, on the other, are broad classifications that can be applied to all MCS- strategy literature. The juxtaposition of these two classifications provides a framework, presented in Figure 1.for understanding, evaluating and designing MCS-strategy studies.