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The Adoption Of Tailor-made IT-based Accounting Systems Within Indonesian SMEs From Actor Network Theory Perspective

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  • Samiaji Sarosa

    (Atma Jaya Yogyakarta University, Indonesia)

Abstract

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.

Suggested Citation

  • Samiaji Sarosa, 2012. "The Adoption Of Tailor-made IT-based Accounting Systems Within Indonesian SMEs From Actor Network Theory Perspective," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 3(5), pages 265-278, October.
    • Handle: RePEc:aml:intbrm:v:3:y:2012:i:5:p:265-278
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    References listed on IDEAS

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    1. B. De Brabander & G. Thiers, 1984. "Successful Information System Development in Relation to Situational Factors Which Affect Effective Communication Between MIS-Users and EDP-Specialists," Management Science, INFORMS, vol. 30(2), pages 137-155, February.
    2. Drew, Stephen, 2003. "Strategic Uses of E-Commerce by SMEs in the East of England," European Management Journal, Elsevier, vol. 21(1), pages 79-88, February.
    3. Thong, J. Y. L. & Yap, C. S., 1995. "CEO characteristics, organizational characteristics and information technology adoption in small businesses," Omega, Elsevier, vol. 23(4), pages 429-442, August.
    4. William H. DeLone & Ephraim R. McLean, 1992. "Information Systems Success: The Quest for the Dependent Variable," Information Systems Research, INFORMS, vol. 3(1), pages 60-95, March.
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    Cited by:

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    More about this item

    Keywords

    Adoption; Computer based AIS; Actor Network Theory; Indonesia; SMEs;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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