Abstract

This article applies a sociomaterial perspective to IT-enabled change. The empirical data consists of in-depth interviews and internal documents from a longitudinal case study of the telecommunications company Ericsson. They managed to successfully transform their finance and accounting (F&A) unit from a highly decentralized structure into a so-called shared service centre (SSC) structure. The transformation was executed within three years and was enabled by an enterprise resource planning (ERP) system. The findings consist of a framework with four dimensions that explains that IT-enabled change is a practice that is both social and material: a sociomaterial practice. The contribution of this article is that it shows that it is in the entanglement of the social and material elements across time where we can find a deeper understanding of IT-enabled change.

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