Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation

What is it about?

This paper examines, from an institutional work and practice theory perspective, the influences of conventional management control systems (MCS). Our findings show that MCS practices assisted the metamorphosis of a once state-owned company into a for profit enterprise. Our findings show how the organisation transformed from a long established preoccupation with technical systems and engineering and shifted to a focus on customer and shareholder perspectives and interests. We contribute to the MCS literature by arguing that while the strategy-MCS relationship is considered to be unidirectional, our study shows that it can be recursive as well.

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