Policy and Information Systems Implementation: the Greek Property Tax Information System Case

摘要

This study contributes to the literature on Information Systems (IS) implementation and provides insights into how IS implementation emerges as an assemblage constituted by diverse sociomaterial practices -that is, the intertwining of humans and technology in practice- during the implementation of Greece's Yearly Property Tax policy and information system over the period 1997-2015. Drawing on the work of Deleuze, Guattari, and Delanda on 'assemblage theory' and Burke's on motive (expressed as 'intentionality' and 'motivation') we discuss IS implementation as a performative process that is shaped by assemblage agents' intentionality and motivation and conclude that explicitly attending to these dynamics during the emergence of policy and technology as a sociomaterial assemblage contributes to a better understanding of IS implementation and its success. We propose that higher levels of motivation and intentionality are related to higher chances of successful implementation. Finally, limitations and future research directions are proposed.