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

Sarosa, Samiaji (2012) The Adoption Of Tailor-made IT-based Accounting Systems Within Indonesian SMEs From Actor Network Theory Perspective. International Journal of Business Research & Management, 5 (5). pp. 265-278. ISSN 2180-2165

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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.

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