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Management Information Systems

The African Journal of Information Systems

2020

Control

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The Form, Function And Materiality Of Portable It In Inter-Organizational Control, Gamel O. Wiredu Jul 2020

The Form, Function And Materiality Of Portable It In Inter-Organizational Control, Gamel O. Wiredu

The African Journal of Information Systems

Extant explanations of inter-organizational (IO) control are based on functional assumptions of information technology (IT) at the expense of structural assumptions. By focusing on structural assumptions, this paper explains how and why the formal and material properties of portable IT shape IO control. Based on analysis of portable IT mediation between a government agency and traders for tax administration, it was found that portable IT, with the support of the IO structure, reduces IO control. This occurs because portable IT invites users to subvert its connectivity and visibility with the support of the IO structure. Portable IT and IO structures …