“…However, most prior research on the interactive use of MCS has been conducted at the organizational level or in top management teams (Bisbe and Malagueno, 2009; Henri, 2006; Meria et al , 2010; Vosselman and Van der Meer-Kooistra, 2006). Although the manager’s role in using accounting information has been discussed (Ahrens and Chapman, 2007; Hall, 2010), only a few studies have analyzed the effect of an interactive use of MCS at the middle-management level (Gómez-Ruiz and Naranjo-Gil, 2014, 2016; Webster, 2006). Considering that activities for searching out opportunities and threats with regard to developing strategies are not limited to employees at senior positions but extend also to those at middle or staff levels, it is necessary to investigate the effect of an interactive use of MCS by middle managers on the psychological and behavioral factors of staff-level employees within teams.…”