کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005324 1482001 2016 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A further interpretation of the relational agency of information systems: A research note
ترجمه فارسی عنوان
تفسیر بیشتر آژانس ارتباطی سیستم های اطلاعاتی: یک یادداشت پژوهشی
کلمات کلیدی
نظریه بازیگر و شبکه؛ آژانسIS؛ AIS؛ دیدگاه انسان؛ رویکرد اجرایی؛ دیدگاه رابطه ای؛
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی


• Paper provides critique of the existing IS/AIS literature.
• Proposes a relational view of the agency of IS
• Highlights the implications of a relational view of the agency of IS for AIS research
• Discusses the methodological implication for adopting a relational approach
• Highlights benefits for AIS research

This paper proposes a reinterpretation of the agency of information system (IS) as relational. It explores how the agency of IS has been articulated in the extant stream of accounting information system (AIS) research and explains how a relational view of agency can enhance our understanding of IS in its organizational context. This reinterpretation highlights the limitation of viewing IS as technology (technocentric view) with predefined functionality and predictable effects. Attention is also shifted away from an anthropocentric conceptualization of IS; where the technology is seen as a tool and agency is attributed only to humans. We argue in the paper that both the technocentric and anthropocentric views of IS limit what can be learned about the agency of IS. Drawing on actor-network theory (ANT), this study conceptualizes IS as a relational network and proposes a relational view of the agency of IS. This relational view suggests that the social and material entities that make up IS have no absolute essence when viewed in isolation; rather, their collective force defines the agency of IS. The implications of the relational view of agency for AIS research are also highlighted.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 20, April 2016, Pages 16–25
نویسندگان
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