QUESTION Management control was defined by Anthony (1965) as "the process by which managers ensure that resources are obtained and used effectively and efficiently in the accomplishment of the organization's objectives. The aim of management control systems (MCS) is to influence employee behaviors in desirable ways in order to increase the probability that an organization's objectives will be achieved (Drury, 2012). Meanwhile, strategy has been described as a pattern of decisions about the organization's future (Mintzberg, 1978) which take on meaning when it is implemented through the organization's structure and processes (Miles & Snow, 1978). Porter (1980, 1985) described three generic - strategies - cost leadership, differentiation and large-scale statistical analyses. Each of these intended strategies provides a basis for a sustainable competitive advantage within an industry and potentially defines the context for actions in each functional area of the organization.

REQUIRED: a) Debate on the relationship between management accounting control systems and business strategy.