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

Author

Listed:
  • Dimosthenis Anagnostopoulos

    (Harokopio University of Athens)

  • Thanos Papadopoulos

    (The University of Kent)

  • Teta Stamati

    (National and Kapodistrian University of Athens)

  • Maria Elisavet Balta

    (The University of Kent, Medway Campus)

Abstract

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.

Suggested Citation

  • Dimosthenis Anagnostopoulos & Thanos Papadopoulos & Teta Stamati & Maria Elisavet Balta, 2020. "Policy and Information Systems Implementation: the Greek Property Tax Information System Case," Information Systems Frontiers, Springer, vol. 22(4), pages 791-802, August.
    • Handle: RePEc:spr:infosf:v:22:y:2020:i:4:d:10.1007_s10796-018-9887-y
    DOI: 10.1007/s10796-018-9887-y
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    References listed on IDEAS

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    Cited by:

    1. Pankaj Dikshit & M. P. Gupta & Arpan Kumar Kar & B. Chandra, 2022. "Taxation transformation of businesses enabled by information systems: an empirical study of Goods and Services Tax implementation in India," SN Business & Economics, Springer, vol. 2(9), pages 1-26, September.

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