1 The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight Winnie O’Grady Department of Accounting and Finance, The University of Auckland Business School Private Bag 92019, Auckland, 1010 New Zealand Email: w.ogrady@auckland.ac.nz and Chris Akroyd College of Business, Oregon State University Austin Hall, Corvallis, OR, 97333 United States of America Email: chris.akroyd@bus.oregonstate.edu Forthcoming in Qualitative Research in Accounting & Management Volume 13, Issue 1, 2016 Acknowledgments: This paper has benefited from the helpful comments on earlier versions made by Theresa Libby, Jan Mouritsen, Norio Sawabe and participants at the 2013 Global Management Accounting Research Symposium (GMARS) held at Michigan State University as well as seminar participants at Management Accounting Seminars at The University of Auckland and Doshisha University. We also acknowledge the valuable comments and feedback from Deryl Northcott (Editor) and the two anonymous reviewers.