Search results

1 – 2 of 2
To view the access options for this content please click here
Article
Publication date: 11 November 2014

Dan N. Stone, Alexei N. Nikitkov and Timothy C. Miller

This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control…

Downloads
1446

Abstract

Purpose

This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to Information Technology – LOCaIT) 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 Commission filings and other archival sources to longitudinally trace the realization of eBay’s strategy through its MCS and IT.

Findings

Realizing its strategy through the eBay MCS necessitated a diagnostic control system unlike any previously seen. This system created a close-knit online community and enabled buyers and sellers to monitor one another’s performance and trustworthiness.

Research limitations and implications

The LOCaIT theory facilitated understanding the core aspects of the realization of eBay’s strategy through its MCS and IT. However, LOCaIT largely omits the strong linkages evident among elements of the MCS, the importance and necessity of building a core IT infrastructure to support eBay’s strategy and the central role of building consumer trust in the realization of this strategy.

Practical and social implications

eBay’s MCS is now, perhaps, the world’s most widely imitated model for creating online trust and user interactions (e.g. Yelp, TripAdvisor, Amazon). In addition, eBay’s MCS was “sold” as a consumer product that was instrumental in facilitating consumer trust in the online auction market.

Originality/value

Contributions include: tracing the creation, growth and evolution of, perhaps, the world’s largest and most widely imitated MCS, which redefined the boundaries of accounting systems monitoring; and testing the range, usefulness and limitations of Simons’ LOCaIT theory as a lens for understanding eBay’s use of IT in their MCS.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article
Publication date: 11 November 2014

Richard Baker

The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective…

Downloads
1282

Abstract

Purpose

The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective. The goal is to highlight the possibility of greater contributions to qualitative research in accounting from researchers based in North America and to highlight some significant contributions produced by authors in North American universities in the qualitative domain.

Design/methodology/approach

The paper is conceptual in nature.

Findings

This sample of North American qualitative research in accounting provides an example of some of the different types of qualitative work being done. In most respects the articles are similar to qualitative research being done in other parts of the world. Perhaps the key difference is that the research has been undertaken for the most part by senior researchers who have been able to take some risks with a research paradigm that may not be widely accepted at their universities or they may be fortunate to be located at universities which value such research.

Originality/value

The paper broadens the view of qualitative research to North America where it appears that qualitative research has been relatively undervalued in recent years.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

1 – 2 of 2