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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 (7)  
1 Cristofaro, M., Giardino, P. L., & Leoni, L. (2021). Back to the Future: A Review and Editorial Agenda of the International Journal of Business Research and Management. International Journal of Business Research and Management (IJBRM), 12(1), 16-33.
2 Widyaningdyah, A. U. (2019). Adoption of Accounting Information Systems in Small and Medium Enterprises: Are They Aligned? Empirical Study on Small and Medium Enterprises in Surabaya and Surrounding Areas. Journal of Finance and Banking, 11 (1), 82-101.
3 Cahyadi, I. (2019, May). A Combined ANP, TOPSIS and MCGP Approach to Select Knowledge Transfer Strategy: A Case Study in Indonesian SMEs ERP System Implementation. In IOP Conference Series: Materials Science and Engineering (Vol. 505, No. 1, p. 012001). IOP Publishing.
4 Katuli-Munyoro, P., & Mutula, S. (2018). Awareness of, and attitudes towards the paradigm shifts among library and information science (LIS) faculty staff in Zimbabwe. The Journal of Academic Librarianship, 44(1), 25-32.
5 Cahyadi, I. (2018). Selection of Knowledge Transfer Strategies in Implementing Enterprise Resource Planning Systems in SMEs in Indonesia. PROSIDING SEMRESTEK, 549-558.
6 Munyoro, P. (2014). Library and information science education and training in Zimbabwe and the paradigm shift in the information industry (Doctoral dissertation).
7 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 ECRM2014-Proceedings of the 13th European Conference on Research Methodology for Business and Management Studies: ECRM 2014 (p. 357). Academic Conferences Limited.
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Dr. Samiaji Sarosa
Atma Jaya Yogyakarta University - Indonesia