This case study is based on research undertaken by Cullen et al. (2013) within the UK retail sector, focusing on the case of a retailer Halfords PLC1. Their research focused on organisational change specifically related to changes to the reverse logistics processes of Halfords. Reverse logistics is an integrated part of Supply Chain Management principles and techniques. It considers the management of product or service after the point of sale and in the instance of products, the management of the return process. The notion of reverse logistics has become more prevalent in the light of the increased volume of online retailing where returns are a significant issue. This paper also highlighted the important role of management accounting in enabling and hindering strategic control processes in the organisation, including those related to reverse logistics. Moreover, researchers have called for more research on the relationship between accounting and strategizing, or "the activities that are undertaken in pursuit of some shared strategic ideas or objectives" (Cullen et al, 2013: p.213). Hence, this research illustrates the interconnections between reverse logistics, strategizing and management control systems.~a. Identify the business strategy adopted by Halfords, using evidence from Cullen et al. (2013) to support your