Home   >   CSC-OpenAccess Library   >    Manuscript Information
Full Text Available

This is an Open Access publication published under CSC-OpenAccess Policy.
The Adoption Of Tailor-made IT-based Accounting Systems Within Indonesian SMEs From Actor Network Theory Perspective
Samiaji Sarosa
Pages - 265 - 278     |    Revised - 15-09-2012     |    Published - 25-10-2012
Volume - 3   Issue - 5    |    Publication Date - October 2012  Table of Contents
Adoption, Computer based AIS, Actor Network Theory, Indonesia, SMEs
This paper examines the adoption process of computer-based accounting information systems within Indonesian SMEs. The analysis was conducted using theoretical framework proposed by Slappendel [1] which is interactive process. Interactive process argues that adoption of innovation (IT in particular) should be viewed as an interactive process between individual member, organization, and its environment. One of the emerging theories within interactive process is Actor Network Theory (ANT) proposed by Latour, Callon, and Law[2-7]. ANT classified adoption process as four stages process, namely problematisation, interrestment, enrolment, and mobilization. We used qualitative approach to gather data, analyze and draw conclusion. As the result we come up with factors that influencing the adoption process along with the failure and success of such endeavour. We argues that ANT is better in explaining the adoption of IT compared to other model due its ability to identified not only the factors but also the process of adoption and explaining the success or failure of the process.
CITED BY (1)  
1 Underwood, J. (2014, June). The use and Usefulness of Actor-Network Theory as a Basis for Social Research: A Consideration of Some Recent Publications. In Proceedings of the 13th European Conference on Research Methodology for Business and Management Studies: ECRM 2014 (p. 357). Academic Conferences Limited.
1 Google Scholar
2 CiteSeerX
3 refSeek
4 Scribd
5 SlideShare
6 PdfSR
1 Slappendel, C.: ‘Perspectives on Innovation in Organizations’, Organization Studies, 1996,17, (1), pp. 107-129.
2 Callon, M.: ‘Some Elements of Sociology of Translation: Domestication of The Scallops and The Fishermen of St Brieue Bay’, in Law, J. (Ed.): ‘Power, Action, Belief: A New Sociology of Knowledge’ (Routledge& Kegan Paul, 1986), pp. 196-233.
3 Callon, M.: ‘Actor-network Theory - the Market Test’, in Law, J., and Hassard, J. (Eds.): ‘Actor Network Theory and After’ (Blackwell Publishers, 1999), pp. 181-195.
4 Latour, B.: ‘Science in Action’ (Open University Press, 1987. 1987).
5 Latour, B.: ‘The Pasteurization of France’ (Harvard University Press, 1988. 1988).
6 Latour, B.: ‘Aramis, or, The Love of Technology’ (Harvard University Press, 1996. 1996).
7 Law, J.: ‘After ANT: Complexity, Naming, and Topology’, in Law, J., and Hassard, J. (Eds.):‘Actor Network Theory and After’ (Blackwell Publishers, 1999), pp. 1-14.
8 Aragon-Sanchez, A., and Sanchez-Marin, G.: ‘Strategic Orientation, Management Characteristics, and Performance: A Study of Spanish SMEs’, Journal of Small Business Management, 2005, 43, (3), pp. 287-308.
9 Drew, S.: ‘Strategic Uses of E-Commerce by SMEs in The East of England’, European Management Journal, 2003, 21, (1), pp. 79-88.
10 O Regan, N., and Ghobadiah, A.: ‘Short-and Long-term Performance in Manufacturing SMEs:Different Target, Different Drivers’, International Journal of Productivity and Performance Management, 2004, 53, (5), pp. 405-424.
11 Hill, H.: ‘Small and Medium Enterprises in Indonesia: Old Policy Challenges for A New Administration’, Asian Survey, 2001, 41, (2), pp. 248-270.
12 Rogers, E.M.: ‘Diffusion of Innovations’ (Free Press, 1995, 4th edn. 1995).
13 McMaster, T.: ‘The Illusion of Diffusion in Information Systems Research’, in Ardis, M., and Marcolin, B. (Eds.): ‘Diffusing Software Products and Process Innovations’ (Kluwer Academic Publishers, 2001), pp. 67-85.
14 McMaster, T., and Kautz, K.: ‘A Short History of Diffusion’, in Editor (Ed.)^(Eds.): ‘Book A Short History of Diffusion’ (IFIP, 2002, edn.), pp. 10-22.
15 Latour, B.: ‘Reassembling The Social: An Introduction to Actor-Network-Theory’ (Clarendon,2005. 2005).
16 Kautz, K.: ‘The Enactment of Methodology: The Case of Developing a Multimedia Information Systems’, in Editor (Ed.)^(Eds.): ‘Book The Enactment of Methodology: The Case of Developing a Multimedia Information Systems’ (2004, edn.), pp.
17 Kautz, K., and Nielsen, P.A.: ‘Understanding The Implementation of Software Process Improvement Innovations in Software Organizations’, Information Systems Journal, 2004, 14,(1), pp. 3-22.
18 Creswell, J.W.: ‘Research Design: Qualitative, Quantitative, and Mixed Methods Approaches’(Sage Publications, 2003, 2nd edn. 2003).
19 Crotty, M.: ‘The Foundations of Social Research: Meaning and Perspective in The Research Process’ (Allen & Unwin, 1998. 1998).
20 Lam, D., Boymal, J., and Martin, B.: ‘Internet Diffusion in Vietnam’, Technology in Society,2004, 26, (1), pp. 39-50.
21 Williamson, K.: ‘Research Methods for Students, Academic and Professionals: Information Management and Systems’ (Centre for Information Studies, 2002, 2nd edn. 2002).
22 Strauss, A., and Corbin, J.: ‘Basics of Qualitative Research: Grounded Theory Procedures and Techniques’ (Sage Publications, 1990. 1990).
23 Bøving, K.B., and Bøker, K.: ‘Where is The Innovation?’, in Editor (Ed.)^(Eds.): ‘Book Where is The Innovation?’ (Kluwer Academic Publishers, 2003, edn.), pp. 39-52.
24 Brown, L.A.: ‘Innovation Diffusion: A New Perspective’ (Methuen, 1981. 1981).
25 Schon, D.A.: ‘Beyond Stable State’ (The Norton Library, 1971. 1971).
26 Zaltman, G., Duncan, R., and Holbek, J.: ‘Innovations and Organizations’ (Wiley, 1973. 1973).
27 Aiken, M., Bacharach, S.B., and French, J.L.: ‘Organizational Structure, Work Process, and Proposal Making in Administrative Bureaucracies’, Academy of Management Journal, 1980,23, (4), pp. 631-652.
28 Fichman, R.G., and Kemerer, C.F.: ‘Adoption of Software Engineering Process Innovations:The Case of Object Orientation’, Sloan Management Review, 1993, 32, (4), pp. 7-22.
29 Thong, J.Y.L., and Yap, C.S.: ‘CEO Characteristics, Organizational Characteristics and Information Technology Adoption in Small Businesses’, Omega The International Journal of Management Science, 1995, 23, (4), pp. 429-442.
30 Damanpour, F.: ‘The Adoption of Technological, Administrative, and Ancillary Innovations:Impact of Organizational Factors’, Journal of Management, 1987, 13, (4), pp. 675-688.
31 Damanpour, F., and Evan, W.M.: ‘Organizational Innovation and Performance: The Problem of "Organizational Lag"’, Administrative Science Quarterly, 1984, 29, (3), pp. 392-409.
32 Palen, L., and Grudin, J.: ‘Discretionary adoption of group support software: lessons from calendar applications’: ‘Implementing collaboration technologies in industry: case examples and lessons learned’ (Springer-Verlag, 2003), pp. 159-179.
33 McMaster, T., Vidgen, R.T., and Wastell, D.G.: ‘Technology Transfer -- Diffusion or Translation?’, in McMaster, T., Mumford, E., Swanson, E.B., Warboys, B., and Wastell, D.(Eds.): ‘Facilitating Technology Transfer Through Partnership - Learning from Practice and Research’ (Chapman and Hall, 1997), pp. 64-75.
34 Tatnall, A., and Burgess, S.: ‘Using Actor-Network Theory to Identify Factors Affecting the Adoption of E-Commerce in SMEs’, in Singh, M. (Ed.): ‘E-Business Innovation and Change Management’ (IDEA Group Publishing, 2004), pp. 152-169.
35 Tatnall, A., and Lepa, J.: ‘The Internet, E-Commerce, and Older People: An Actor Network Approach to Researching Reasons for Adoption and Use’, Logistics Information Management,2003, 16, (1), pp. 56-63.
36 Latour, B.: ‘On Recalling ANT’, in Law, J., and Hassard, J. (Eds.): ‘Actor Network Theory and After’ (Blackwell Publishers, 1999), pp. 15-25.
37 Sidle, C.C., and Warzynski, C.C.: ‘A New Mission for Business Schools: The Development of Actor-Network Leaders’, Journal of Education for Business, 2003, 79, (1), pp. 40-45.
38 Sismondo, S.: ‘An Introduction to Science and Technology Studies’ (Blackwell Publishing,2004. 2004).
39 http://www.ascusc.org/jcmc/vol3/issue2/bardini.html, accessed 12 June 2004.
40 Tatnall, A.: ‘Modeling Technological Change in Small Business: Two Approaches to Theorizing Innovation’, in Burgess, S. (Ed.): ‘Managing Information Technology in Small Business: Challenges and Solutions’ (IDEA Group Publishing, 2002), pp. 83-97.
41 Raymond, L.: ‘Organizational Characteristics and MIS Success in the Context of Small Business’, MIS Quarterly, 1985, 9, (1), pp. 37-52.
42 DeLone, W.H.: ‘Determinants of Success for Computer Usage in Small Business’, MIS Quarterly, 1988, 12, (1), pp. 50-61.
43 Turban, E., MacLean, E., and Wetherbe, J.: ‘Information Technology for Management:Transforming Business in The Digital Economy’ (John Wiley & Sons, 2002, 3rd edn. 2002).
44 Turban, E., Leidner, D., MacLean, E., and Wetherbe, J.: ‘Information Technology for Management: Transforming Business in the Digital Economy’ (John Wiley & Sons, 2006, 5th edn. 2006).
45 Caldeira, M.M., and Ward, J.M.: ‘Understanding The Successful Adoption and Use of IS/IT in SMEs: An Explanation from Portuguese Manufacturing Industries’, Information System Journal, 2002, 12, (2), pp. 121-152.
46 Brabander, S., and Thiers, G.: ‘Successful Information Systems Development in Relation to Situational Factors which Affect Effective Communication Between MIS-Users and EDPSpecialists’,Management Science, 1984, 30, (2), pp. 137-155.
47 Ives, B., Olson, M., and Baroudi, J.: ‘The Measurement of User Information Satisfaction’,Communications of the ACM, 1983, 26, (10), pp. 785`793.
48 Cragg, P.: ‘Benchmarking Information Technology Practice in Small Firms’, European Journal of Information Systems, 2002, 11, (4), pp. 267-282.
49 Tallon, P.P., Kraemer, K.L., and Gurbaxani, V.: ‘Executives Perceptions of The Business Value of Information Technology: A Process-oriented Approach’, Journal of Management Information Systems, 2000, 16, (4), pp. 145-173.
50 Raymond, L.: ‘Organisational Context and Information Systems Success: A Contingency Approach’, Journal of Management Information Systems, 1990, 6, (4), pp. 5-20.
51 Thong, J.Y.L., Yap, C., and Raman, K.: ‘Top Management Support, External Expertise and Information Systems Implementations in Small Businesses’, Information Systems Research,1996, 7, (2), pp. 248-267.
52 Delone, W., and McLean, E.: ‘Information Systems Success: The Quest for The Dependent Variable’, Information Systems Research, 1992, 3, (1), pp. 60-95.
53 Beynon-Davies, P.: ‘Human Error and Information Systems Failure: The Case of The London Ambulance Service Computer-aided Despatch System Project’, Interacting with Computers,1999, 11, (6), pp. 699-720.
54 Poon, P., and Wagner, C.: ‘Critical Success Factors Revisited: Success and Failure Cases of Information Systems for Senior Executives’, Decision Support Systems, 2001, 30, (4), pp.393-418
55 Southon, G., Sauer, C., and Dampney, K.: ‘Lessons from a Failed Information Systems Initiatives: Issues for Complex Organisations’, International Journal of Medical Informatics,1999, 55, (1), pp. 33-46.
56 Lees, J.D., and Lees, D.D.: ‘Realities of Small Business Information System Implementation’,Journal of Systems Management, 1987, 38, (1), pp. 6-13.
57 Fink, D.: ‘Guidelines for The Successful Adoption of Information Technology in Small and Medium Enterprises’, International Journal of Information Management, 1998, 18, (4), pp.243-253
58 Welsh, J.A., and White, J.F.: ‘A Small Business Is Not a Little Big Business’, Harvard Business Review, 1981, 59, (4), pp. 18-32.
59 Jiang, J.J., Klein, G., Balloun, J.L., and Crampton, S.M.: ‘Systems Analysts Orientations and Perceptions of System Failure’, Information and Software Technology, 1999, 41, (2), pp. 101-106
60 Keil, M., Wallace, L., Turk, D., Dixon-Randall, G., and Nulden, U.: ‘An Investigation of Risk Perception and Risk Propensity on The Decision to Continue A Software Development Project’, The Journal of Systems and Software, 2000, 53, (2), pp. 145-157.
61 Peterson, D.K., Kim, C., Kim, J.H., and Tamura, T.: ‘The Perception of Information Systems Designers from The United States, Japan, and Korea on Sucess and Failure Factors’,International Journal of Information Management, 2002, 22, (6), pp. 421-439.
62 Mitev, N.: ‘Toward Social Constructivist Understanding of IS Success and Failure: Introducing A New Computerized Reservation System’, in Editor (Ed.)^(Eds.): ‘Book Toward Social Constructivist Understanding of IS Success and Failure: Introducing A New Computerized Reservation System’ (2000, edn.), pp. 84-93.
63 Wilson, M., and Howcroft, D.: ‘Re-conceptualising Failure: Social Shaping Meets IS Research’, European Journal of Information Systems, 2002, 11, (4), pp. 236-250.
64 Lyytinen, K., and Hirschheim, R.A.: ‘Information Systems Failure: A Survey and Classification of The Empirical Literature’, in Zorkoczy, P.I. (Ed.): ‘Oxford Surveys in Information Technology’ (Oxford University Press, 1987), pp. 257-309.
65 Lyytinen, K.: ‘Expectation Failure Concept and Systems Analysts View of Information System Failure: Results of an Exploratory Study’, Information & Management, 1988, 14, (1), pp. 45-56.
66 Sauer, C.: ‘Why Information Systems Fail: A Case Study Approach’ (Alfred Waller, 1993.1993).
67 Ewusi-Mensah, K., and Przasnyski, Z.H.: ‘Factors Contributing to The Abandonment of Information Systems Development Projects’, Journal of Information Technology, 1994, 9, (3),pp. 185-201.
68 Ewusi-Mensah, K.: ‘Critical Issues in Abandoned Information Systems Development Projects’,Communications of the ACM, 1997, 40, (9), pp. 74-80.
69 Leedy, P.D., and Ormrod, J.E.: ‘Practical Research: Planning and Design’ (Pearson, 2005,8th edn. 2005).
70 Gillham, B.: ‘The Research Interview’ (Continuum, 2000. 2000).
71 Yin, R.K.: ‘Case Study Research: Design and Methods’ (Sage Publications, 2003, 3rd edn.2003).
72 Boyatzis, R.E.: ‘Transforming Qualitative Information: Thematic Analysis and Code Development’ (Sage Publications, 1998. 1998).
73 Neuendorf, K.A.: ‘The Content Analysis Guidebook’ (Sage Publications, 2002. 2002).
74 Whittaker, B.: ‘What Went Wrong? Unsuccessful Information Technology Projects’,Information Management & Computer Security, 1999, 7, (1), pp. 23-29.
Dr. Samiaji Sarosa
Atma Jaya Yogyakarta University - Indonesia