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

Purpose This paper aims to use a perspective informed by practice theory examine the influence of change agents in enacting management control systems (MCS) process shaping strategy. Design/methodology/approach The research uses case study approach implementation business strategy utility sector. authors seek better understanding and its role influencing institutional stability. Findings findings show that enacted MCS practices aided metamorphosis once state-owned company into for-profit enterprise. how organisation transformed from long-established preoccupation with technical engineering shifted focus on customer satisfaction shareholder interests. Research limitations/implications In terms policy implications, bureaucrats need appreciate inculcating norms is not an easy path can be met resistance, which creates delays implementation. current study, while reporting some influences tribal loyalty, was nevertheless limited having time space in-depth intersections within strongly context. avenue for future research. Practical implications helps understand embedded actors refocusing actions interactions practitioners. Originality/value contribute literature seeking offer valuable understanding, actor level, are created enacted. Often accounting studies have paid less attention business-oriented strategic activity. enabled us gain action behaviour around strategy-MCS nexus.