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Accounting for workability: An examination of practice in information systems.

机译:可操作性会计:信息系统实践检查。

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A longitudinal case study of an international financial services company was performed between May 2003 and January 2006. The study of Natbank (disguised for the purposes of confidentiality) operated in fifteen semi-autonomous territories, ranging from extensive operations in a given region to minimal operations in others. The case study consisted of site visits to two of the fifteen possible sites and noteworthy contact via phone and email with other sites. The study occurred during a period of organizational change in which the fifteen territories were being consolidated under a unified management strategy, and a standard operating platform was being deployed in order to facilitate the new organizational strategy. Where there had previously been four different information systems deployed across organizations, one system had been chosen to be deployed in the new organization, in part as a strategy of the consolidation.;The broad research question of this dissertation is, What is the effect of practice on efforts to make information systems workable? The concepts explored in answering this question were broken down into three integrated but distinct components. The first component is the case study, "Contradiction, Praxis and the Flexibility of Organizational Routines" (Chapter 2). This paper uses the notion of praxis to examine individual actors' perceptions of contradiction in the enactment of organizational routines as a mechanism that initiates a moment of praxis---sometimes consciously, sometimes not. Individuals act to uphold or constrain the possibility for flexibility and change in the organization. Based on the analysis, the study concludes that factors of embeddedness and relational support are necessary in the maintenance of a routine over time; and that both may contribute to flexibility or rigidity of routines during periods of organizational change. The perception of contradiction and the ability to enroll others (explicitly or implicitly) in alternate/new practices is material in the durable instantiation of work practice. A further contribution is offered in the perspective of analysis, in that the extant literature has focused on the examination of routines that are "large"---organization wide, spanning multiple individuals and relations, and often long temporal periods, by contrast, this study focused on routines of everyday practice.;Chapter 3, "Practice, Adaptation and the Resolution of Technology Use," is a second case study based on the financial institution, Natbank. This paper asks questions such as, how does identity impact information system use? And, how does the material knowledge of technology impact information system use? In contrast to the previous paper, this examination focuses on individuals rather than relational networks engaged in routines. It provides a complementary analysis that examines how individual frames of reference emerge; which in turn impact the possibility of recognizing contradiction and informing possible reflective action. In addressing the primary research questions, the paper concludes that identity plays a metering role in the emergence of information system deployments---whether in line with design, or otherwise. Further, the paper suggests knowledge of the material aspects of technology and information systems is incorporated into the practices and sense of identity of individuals.;The fourth chapter, "Constituting Institutional Practice" is an essay proposing a theoretical lens developed through a synthesis of institutional theory and communities of practice theory. The previous two chapters provide synergistic forms of analysis that focus on different aspects of relations of practice---how it is that mechanisms of change might unfold in moments of reflective action, and how individual frames of reference might evolve such that the possibility of recognizing contradiction and the potential for reflective action emerges. The paper concludes suggesting the theoretical synthesis finds harmony in similar foci of practice. Additionally, both perspectives provide insight into the other perspectives "unlit passage ways." Communities of practice theory offers a robust technique to analyze the individual and the importance of the material aspects of technology, and institutional theory allows for the examination of practices and beliefs over time and across networks.;The broad question in which this dissertation is framed, what is the effect of practice on efforts to make information systems workable? is addressed in several ways. First, organizational change appears to emerge in instances where individuals are able to perceive a contradiction from the way things "should be" and are able to enact alternative practices to correct such contradictions. These enactments must be resilient such that, through explicit or implicit means, individuals are able to enroll the support of other networks or communities in making the practice legitimate. Second, I suggest a method for analyzing individual frames of reference directed at how individuals perceive the possibility of change, and in turn deploy adaptive practices such that perceived needs are met. (Abstract shortened by UMI.)
机译:在2003年5月至2006年1月之间进行了一家国际金融服务公司的纵向案例研究。对Natbank(出于保密目的而伪装)的研究在15个半自治领土上进行,范围从给定区域中的广泛运营到最低限度的运营在其他人。案例研究包括对15个可能的站点中的两个进行站点访问,并通过电话和电子邮件与其他站点进行值得注意的联系。该研究是在组织变革期间进行的,在该组织变革中,将15个地区合并为一个统一的管理策略,并部署了一个标准的运营平台以促进新的组织策略。在以前在整个组织中部署了四个不同的信息系统的情况下,已选择在新组织中部署一个系统,这在一定程度上是作为合并策略的一部分。本论文的广泛研究问题是:努力使信息系统可行?在回答这个问题中探索的概念被分解为三个集成但截然不同的部分。第一个组成部分是案例研究,“组织程序的矛盾,实践和灵活性”(第2章)。本文使用实践的概念来检验个体行为者在制定组织惯例中的矛盾观念,这种机制是一种启动实践时刻的机制-有时是有意识的,有时不是。个人采取行动来维持或限制组织的灵活性和变革的可能性。在分析的基础上,研究得出结论,随着时间的流逝,嵌入式和关系支持因素对于日常维护是必不可少的。在组织变更期间,这两者都可能有助于提高例程的灵活性或刚性。对矛盾的理解以及使他人(明示或暗示地)采用替代/新实践的能力对于持久地实践工作实践至关重要。从分析的角度提供了进一步的贡献,因为现有文献集中于对“大型”例程的检查,这些例程是组织范围内,跨越多个个人和关系,并且通常是较长时间段的,与此相反,第3章“实践,适应和技术使用的解决方案”是基于金融机构Natbank的第二个案例研究。本文提出一些问题,例如身份如何影响信息系统的使用?而且,技术的物质知识如何影响信息系统的使用?与前一篇论文相反,本次考试的重点是个人,而不是从事日常工作的关系网络。它提供了补充分析,以检查各个参考框架如何出现。这反过来影响了认识矛盾并通知可能的反思行动的可能性。在解决主要研究问题时,论文得出结论,身份在信息系统部署的出现中起着计量作用-无论是与设计是否一致。此外,本文还建议将技术和信息系统的实质方面的知识纳入个人的实践和身份认同中。第四章“构成制度实践”是一篇论文,提出了通过综合制度而发展的理论视角理论和实践社区。前两章提供了协作形式的分析,重点放在实践关系的不同方面---变化机制是如何在反思行动的时刻展开的,以及各个参照系可能如何演变,从而使人们认识到矛盾和反思行动的潜力出现了。本文得出结论,认为理论综合在类似的实践焦点中找到了和谐。此外,这两种观点都提供了对其他观点“未通过通道”的洞察力。实践理论社区为分析个人和技术实质方面的重要性提供了一种强大的技术,而制度理论则可以对随着时间和跨网络的实践和信念进行研究。实践对使信息系统可行的努力有什么影响?有几种解决方法。首先,组织变革似乎出现在个体能够从事物“应该”的方式感知矛盾并能够制定替代性实践来纠正这种矛盾的情况下。这些法规必须具有弹性,以便通过显式或隐式方式,个人能够获得其他网络或社区的支持,以使该行为合法。第二,我建议一种分析个体参考框架的方法,该方法针对个体如何看待变化的可能性,进而部署适应性实践,从而满足感知需求。 (摘要由UMI缩短。)

著录项

  • 作者

    Beaubien, Louis A.;

  • 作者单位

    The University of Western Ontario (Canada).;

  • 授予单位 The University of Western Ontario (Canada).;
  • 学科 Business Administration Accounting.;Information Science.
  • 学位 Ph.D.
  • 年度 2008
  • 页码 264 p.
  • 总页数 264
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;信息与知识传播;
  • 关键词

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