... to examine the implementation of a business strategy in the utility sector. The authors seek a better understanding of practice theory and its role in influencing institutional change and stability. Findings The case study findings show that the change agents enacted MCS practices that aided...

...) as a framework for investigating how eBay’s business strategy was realized through its management control system (MCS) in the first 10 years of the online auction market. Design and method – The qualitative method uses data from public record interviews, teaching cases, books, Securities and Exchange...