The Implementation of G2B Inter-Organizational Information Systems: A Dialectical Design Perspective

Although the interactions between information technology and the context of government-to-business relations challenge the implementation of information systems, the challenges are currently underresearched. Therefore, this paper analyzes the mutual shaping between technology integration and the context. Based on an empirical study of the deployment of electronic cash registers for value-added tax administration, the analysis explains how government-business dialectics inform the design of relations between institutional, technological and organizational factors. The explanations lead to the argument for a dialectical design perspective on implementation that facilitates a systematic comprehension of (1) the inducements of design; (2) the relationships between the factors as design qualities; (3) the real and perceptual characteristics that define the soundness of the system; and (4) the paradigmatic distinctions between institution-organization design, organization-technology redesign, and functionality design of technology. This perspective leads the conceptualization of implementation in this context, and overcomes the limitations associated with the notable existing perspectives.