Implementation of the Foreign Account Tax Compliance Act (FATCA) goes beyond a technological modification to automate the identification of US clients and report their information to the IRS. FATCA implementation requires foreign financial institutions (FFIs) to learn the new requirements, to modify their organizational structures and their employees’ relationships and responsibilities, and to adjust the technology that helps the employees collect new FATCA-related information and to process that information so that it can be reported to the IRS in the correct format. In spite of that, research on FATCA implementation has focused on studying each constituent separately. However, according to the information systems (IS) body of research and from a systems thinking perspective, the whole (the bank that is complying with FATCA as a system) is more than the sum of its parts (the information, technology, and social structures that it includes). For this reason, this dissertation argues that in order to achieve an effective FATCA implementation and reduce tax evasion activity, FATCA implementation should be studied from an IS perspective. This will assist in appreciating the complexity of FATCA implementation and compliance and will help practitioners to better anticipate future uncertainties. The dissertation uses actor-network theory (ANT), as it is a socio-technical theory, to investigate the implementation of and compliance with FATCA in a Jordanian local bank. Our interpretation revealed a number of problems in the bank’s compliance initiative; among them were the issues of overlooking technology, information, and the bank’s customers as actors with interests of their own. Accordingly, we provide eight propositions that can enhance the effectiveness of FATCA compliance. Tax-evasion has been shown in the literature to be a predicate crime involving money laundering (ML), i.e., a crime that generates proceeds that need to be treated in secretive ways so that they can be falsely legitimized. We argue in this dissertation that the findings of our case study could provide lessons for the anti-money-laundering (AML) domain in relation to its structurally coupled domain of ML. Thus, we presented some lessons that can be tested in the ML/AML domains.

This paper seeks to describe and explain the social efficacy of art by addressing it as contemporary western infrastructure for social cohesion. Social cohesion refers here not to teleological status quo, but to pluralistic, yet fairly peaceful co-habitation, allowing for gradual change while preserving continuity of the group identity. Employing Actor-Network Theory, this paper views artistic practice as actor-network assemblage process making connections and vehicles that enable movement of ideas, values, visions and dissents throughout the community. Parallel memberships of the same actors in artistic and non-artistic actor-networks create conditions for artistic meanings to “bleed over” also into other spheres of the social life where they can gain efficacy far beyond the “art world”. Art infrastructure operates under particular “regime of art” that suspends some of the “real world” rules and sanctions ambiguity, facilitating less confrontational reconciliation of diverse and contradictory meanings than is customary in e.g. science, religion, politics, economy, railways, sewage or other infrastructures that also have impact on social cohesion. Debates about the definitions of “art” or particular objects’ belonging to “art” emerge in this perspective as debates on the scope of applicability of the “regime of art”, as it may have significant social consequences. By outlining an infrastructural theory of art this paper seeks to fill a theoretical gap in a rather fragmented field of anthropology of art and to propose novel ways to deploy insights from anthropological engagements with infrastructure. Empirical data of this paper come from a five weeks fieldwork in Alaska.

Les opportunités en matière de modélisation et de représentation numérique de territoire en 3D sont démultipliées par les évolutions dans les domaines de la cartographie, de l'infographie, de l'animation ou encore de la CAO/DAO. Dans ce contexte de foisonnement technologique, il a été maintes fois constaté un manque crucial d'études empiriques permettant d'évaluer les utilisations de même que les apports et/ou limites des dispositifs géonumériques 3D dans le champ de l'aménagement. C'est pourquoi une enquête ethnographique a été menée. en participant à la production et à l'utilisation de géovisualisations 3D aux côtés d'aménageurs et en contribuant au développement du champ professionnel associé. La participation à l'action permet d'expérimenter différents outils 3D ainsi que d'observer,d' analyser et de documenter leur production, de même que leurs utilisations. par différents acteurs (producteurs,présentateurs, public). Les études de cas menées dans divers contextes (projets routiers, de développement urbains, de parcs éoliens. PPRi. etc.) montrent les utilisations multiples et successives de maintes géovisualisations 3D. Au·delàdes principes de la Grounded Theory mobilisés pour exploiter les données empiriques, l'analyse repose sur le cadrethéorique de l'Actor-Network Theory ainsi que sur la notion d'objet intermédiaire afin de rendre compte des diverses utilisations des géovisualisations 3D, notamment en contexte collectif, collaboratif et de concertation. Au final, ce travail fournit des outils théoriques et des méthodes pour aborder les géovisualisations 3D et leurs usages et propose des pistes pour faire évoluer l'analyse des représentations spatiales. / Opportunities in terms of digital modeling and representation of territories in 3D have risen with the technological developments in the fields of cartography, infographics, animation and CAD. Within this flourishing technological context. the lack of empirical studies ollowing to evaluate the upsides and downsides of the uses of 3D geoferencedmodels has often been highlighted. Hence an ethnographie study has been conducted by participating in the production processes of 3D geovisualisations and contributing to their uses by urban planners as weil as to the development of the''3D" professional field (through communications, formations, articles, etc.). Taking part in planning projects has been used as a way of experimenting. observing, documenting and analyzing the uses of 3D georeferenced models by their producers. presenters and audiences. Case studies in various contexts {urban development, windfarms development, flood mitigation planning. etc.) show that 3D geovisualisations have myriad and heterogeneous uses. Empirical data have been processed using sorne of the Grounded Theory Principles. Actor Network Theory and the notion of "intermediary object'' allow to analyze the uses of 3D geovisualisations in collective and/or collaborative contexts. Finally. theoretical tools and methods to apprehend 3D geovisualisations and their uses are described and new perspectives on how to anlayse spatial representations are opened up.

Thesis (MTech (Business Information Systems))--Cape Peninsula University of Technology, 2019. / The main objective of research is to determine how business processes influenced by corporate strategy can be entrenched in an organisation. Organisations rely on business processes to deliver product and services to customers and meet organisational goals. Several process weaknesses prevail in organisations and impede process performance. Organisations merely focus on technical aspects of the transformation to address efficiency and effectiveness in business processes and tend to ignore the social elements attached to the transformation which bring considerable changes in the employees working environment. Human attitude and behaviour can thus impede process change and entrenchment. As a result, the change endeavour fails, and processes are not entrenched. The study thus gave due consideration to the socio-technical elements because process relies on human intervention to progress at some points. The study aimed to understand and interpret how business processes can be entrenched in an organisation and used a selected organisation in the Western Cape, Cape Town as a case study. To address the main research objective three subordinated objectives were developed and a main research question and three sub-research questions were investigated. Given the human element involved in the process transformation, the phenomenon is a socially constructed reality that can be understood and interpreted using a social theory. Actor Network Theory (ANT) was used as a lens through which to understand and interpret the factors influencing the entrenchment of business processes. It is argued that enterprise resource planning (ERP) influences both technical and non-technical factors involved in process entrenchment and that entrenchment emanates from the alignment of interests of social, process and technology actors. An interpretative paradigm applies to the study where qualitative philosophy was followed together with the underpinning theory. The theory and review of literature were used to develop semi-structured interview schedules to collect opinions from participants. The research participants included twenty-one managers at senior, middle and lower level positions from the Finance, HR and IST departments of the studied organisation. Ethical considerations applied to this research relate to the data collection process and the disclosure of the research findings. Data collection was approved by the institution under study to ensure confidentiality and non-violation of organisation policies. In addition, interview questions were reviewed by senior managers to ensure that the information obtained would not hurt the reputation of the organisation. The research findings revealed that actors need to be transformed and supported to accommodate the change and that the principles of ERP can be implemented as a strategy to lead the process transformation and entrenchment. The research generated a general framework to guide the use of technical and non-technical factors to influence process entrenchment. As such, recommendations are made to actors of process transformation to ensure entrenchment.

Over the past decade banks repeatedly made headlines with severe cases of business misconduct. Several high profile political inquiries sought to ascertain responsibility for the malfeasance but concluded that responsibility could not unequivocally be attributed. Considering that the responsibility principle constitutes a normative element which should guide social interaction, its evasion can lead to social distortions. The purpose of the thesis is threefold. First, it seeks to explore the responsibility practices in banking; second, it considers the mechanisms of responsibility evasion; and third, it discusses the power relations guiding responsible business conduct. Academic research typically considers corporate responsibility from two perspectives. At the meso level responsibility is framed in terms of corporate governance; at the micro level individual and team responsibilities are studied. This thesis offers a different perspective and discusses responsibility in terms of practice, which comprises responsibility constitution and responsibility attribution. In an organisational context responsibility is arranged in terms of role and task responsibilities and corporate culture, while responsibility attributions refer to the interpretations and judgements of social conduct. The analysis draws on the concept of 'agencement' which describes a heterogeneous compendium of different devices that act on and modify each other (Pollock and Williams, 2009). Ontologically, ANT views realities as multiple and fluid and the question of which reality takes precedence is a matter of power relations. For the analysis a methodological tool, the responsibility map, has been developed and applied to three case studies, namely the mis-selling of PPI, trader manipulation of LIBOR and low-balling of LIBOR. Operating under the principles of financialisation, banks have internalised financial benefits while negative outcomes were externalised. Responsibility attribution for the misconduct was systematically evaded. The mechanisms of responsibility diffusion are closely tied to the business strategies: retail banks proceduralised responsibility; it became invested in meeting sales targets. Investment banks operated at the forefront of LIBOR manipulations. Handling the LIBOR rate setting process in an informal manner created responsibility gaps. In both environments the regulatory regimes in place proved ineffective. It is argued that corporate irresponsibility must be considered as a recurrent theme if banking remains organised in terms of financialised business models. The thesis presents a novel approach to the study of organisational responsibility. The methodological tool developed for this research can be adapted to study responsibility in other corporate contexts. Given that the current business models are flawed as they create an environment that condones irresponsible conduct the thesis concludes with suggestions for policy making.

This thesis unpacks the social life of an alternative food "thing". It is empirically grounded in an intensive ethnography and draws on the conceptual resources of Actor-Network Theory (ANT) to narrate alterity as it is manifest in an alternative food network (AFN). Following and tracing British Organic Biodynamic (BOB) wheat, the research weaves through the seed (from breeding to certification), the grain crop's cultivation, harvest and milling, and the final transformations from flour to real bread and its consumption. The storying of the BOB wheat's social life, its social relations and subsequent transformations reveals a persistent blurring of formal distinctions separating 'nature' and 'culture', humans and nonhumans, and production and consumption. Most importantly, it disrupts the traditional categorization of food networks as either 'conventional' or 'alternative'. The analysis of the BOB wheat's social life betrays the imagined purity of alterity of this supposed alternative food network, unveiling a heterogeneous web of hybrid actants and multiple performances of wheats. The analysis reveals a conflict within the BOB wheat network, by demonstrating how performances that are presented as deeply incommensurable are nevertheless inextricably and intimately connected. Consequently, 'conventional', and some 'more-than-conventional', performances threaten to undermine the BOB wheat networks' legitimacy as an AFN. Further, they intimate an ontological impurity that threatens the very possibility of alterity. Accordingly, my analysis narrates the BOB wheat network's efforts to stabilize alterity and expand the collective, through the purification of these incommensurable versions of the wheat. Ultimately, this process of purification works to persistently reconstitute modern ontological binaries, specifically the alternative-convention bifurcations of food networks. To conclude I suggest that this purification, the making and manifesting of alterity, is woven through the contemporary biopolitical dispositive - persistently circulating and remaking, Modern ontological framings of reality as well as the moral and ethical values therein.

A partir da visão de organização como processo busca-se compreender como e por que ocorre o organizar na bioconstrução. A metodologia utilizada segue os pressupostos da Teoria Ator-rede e Depois que traz como conceito central o enactment aliada a discussão de coletivo para iniciar a pesquisa de campo. Os dados empíricos preliminares, obtidos com observação participante em três locais diferentes que trabalham com bioconstrução a partir da visão da Permacultura e analisados a partir da ótica da TAR e Depois que enfatiza as relações de humanos e não-humanos, destacaram a contribuição para o entendimento de prática e cooperação em termos do fazer/pensar indissociáveis. Assim, acrescenta-se na discussão teórica a noção de prática de Schatzki (2005) e a noção de cooperação a partir da proposta de Sennett (2013). Além de observação participante – usada durante toda pesquisa - os dados empíricos foram coletados – em um segundo momento - por entrevistas, questionário e observação não-participante resultando em uma análise temática baseada no entendimento de prática de Schatzki (2005). O texto se desenvolve através de descrição detalhada dos acontecimentos, intercalado com trechos de incursões teóricas que apresentam a assemblege do método conforme pressupõe a TAR e Depois. Com isso, entende-se e descreve-se a bioconstrução como prática de cooperação através das relações entre todos que enactam a bioconstrução – pessoas e a materialidade. Pela ótica da prática, embasada nos dados empíricos, a cooperação está na inteligibilidade prática do organizar da bioconstrução, assim o barro enacta a cooperação, que enacta a bioconstrução, que enacta o barro. Para existir cooperação não é suficiente uma visão comum ou uma moral social, é preciso o fazer/pensar que constitui e reflete, como processo, essa visão. A tese, através de casos empíricos, contribui para as discussões em Estudos Organizacionais sobre o organizar e em Gestão de Pessoas sobre como ocorrem relações de trabalho horizontais, ambos entendendo processo como o que está em constante mudança. Busca também fortalecer o uso da TAR e Depois como prática metodológica e lente de analise inicial, além de discutir a cooperação em termos de prática. A contribuição para o campo social está na sua ontologia política que dá visibilidade à bioconstrução como uma possibilidade de contrapor o senso comum estabelecido para construção de habitações em nossa sociedade atual. Assim como a bioconstrução nos ensina construir algo único com o que temos disponível, sua prática poderá nos ajudar a pensar criticamente a “monocultura da gestão”. / Considering the organization as a process, this thesis seeks to understand how and why is the organizing in the bioconstruction. The methodology follows the assumptions of Actor-Network Theory and After, that brings as a central concept the enactment combined with collective discussion to start the fieldwork. Preliminary empirical data obtained through participant observation in three different locations, working with bioconstruction from the vision of permaculture, and analyzed from the TAR and After optics, emphasizes the relationship of human and non-human, it highlighted the contribution to understanding the concepts of practice and cooperation in terms of doing / thinking inextricably linked. Thus, it was added to the theoretical discussion the notion of practice Schatzki (2005) and the notion of cooperation Sennett (2013). In addition to participant observation - used throughout research - the empirical data was collected - in a second stage – by interviews, questionnaires and non-participant observation resulting in a thematic analysis based on the Schatzki (2005) concept of practice. The text is developed through a detailed description of the events, interspersed with excerpts from theoretical incursions presenting the method assemblege as presupposes the TAR and After. Thereby, it is understood and described bioconstruction as practice of cooperation through the relationships between all that enact bioconstruction - people and materiality. From the perspective of practice, based on empirical data, cooperation is the practical intelligibility of bioconstruction organizing, so the clay enact cooperation, which enact bioconstruction that enact clay. To be cooperation, a common vision or a social morality is not enough, it is needed doing / thinking represents and reflects this view, as a process. The thesis, through empirical cases, contribute to the discussions in Organizational Studies on organizing and Human Resources about how horizontal working relationships occurs, understanding the process as it is constantly changing. It also seeks to strengthen the use of ANT and After as a methodological practice and initial analysis lens, and discuss cooperation in terms of practice. The contribution to the social field is in its political ontology that gives visibility to bioconstruction as a possibility to counter common sense established for housing construction in our present society. As bioconstruction teaches us build something unique with what we have available, this practice can help us thinking critically about the "monoculture of management."

This thesis reports the results of a case study conducted in a Portuguese manufacturing organisation, a part of a large group, which endured profound organisational changes. The initial objective of the research was to explore, in a processual way, the long-term interactions between an Enterprise Resource Planning (ERP) system, the consultants that implemented it and management accounting and control, in this organisation. However, during the fieldwork, the researcher was confronted with an apparent puzzle: in the past, formally powerful ‘central’ actors had been confronted with important limitations – including in their relations with formally less powerful actors, particularly ‘local’ actors at the plant level. At the time of the fieldwork, however, the situation had substantially changed. The researcher was therefore confronted with a puzzle, which seemed to be about the distribution of power in the organisation, about who the powerful actors were and, more fundamentally, what caused (or limited) actors’ relational power. Three innovations introduced by central actors appeared to have played an important role in this fundamental change in the organisation and in the distribution of power within it. At stake were a technological innovation – the adoption of the financial module of an ERP system (SAP FI) – and two organisational innovations: the relocation of the Corporate Centre (CC); and the creation of a Shared Services Centre (SSC), in the same location of the group headquarters and of the Chairman and majority shareholder. Clegg’s (1989) framework of ‘Circuits of Power’, based on a Foucauldian and Actor-Network Theory (ANT) approach, was drawn upon as interpretive lenses to address the empirical puzzle about power. The researcher’s mobilisation of the framework facilitated the understanding of what caused (or limited) actors’ relational power, not only in the past but, particularly, at the time of the fieldwork, when the ongoing repercussions of the three innovations were taking place. Such in-depth understanding was constructed through a qualitative, interpretive and processual research, adopting the method of an explanatory case study combining both retrospective and longitudinal components. During the three-year’ fieldwork, 54 interviews with 29 respondents, lasting more than 90 hours, were supplemented by other information generating techniques, such as documentation analysis and observation of meetings, presentations and artefacts in numerous socio-technicalinteractions. The researcher’s interpretation of the case study insights highlighted that the previous power limitations perceived by the formally powerful, ‘central’ actors could be traced to characteristics of the circuit of social integration (rules of meaning and membership across the organisation, as interpreted, accepted and enacted by actors) and of the circuit of system integration (techniques of discipline and production). The three technical and organisational innovations – SAP FI, the CC and the SSC - introduced by central actors in the circuit of system integration (conceptualised, in ANT terms, as nonhuman and collective actors, respectively) had significant repercussions across the various circuits of power. These repercussions had a structural nature, since the innovations collectively succeeded in giving rise to a network of complementary, mutually dependent and mutually reinforcing Obligatory Passage Points. The emerging network of Obligatory Passage Points was essential in promoting the introduction, interpretation, acceptance and enactment of rules across the organisation as desired by central actors. This thesis proposes several contributions concerning the repercussions of the collective of innovations across the circuits of power. Some examples are embedding rules in technology (Volkoff et al., 2007) and organisational processes, redefining the scope of agencies, creating non-zero sum outcomes, and the emergence of the perception of control inevitability and naturalness within organisational normalcy. Collectively, these innovations promoted rules enactment (by both human and nonhuman actors) in ways that benefited the interests of central actors. In addition, this thesis proposes contributions related with the two theoretical frameworks and literatures framing the research. It proposes several refinements to Clegg’s (1989) framework, comprising changes in its graphical layout, linkages and even concepts. The second contribution is an ANT-inspired, OIE model of rule-based action. This model draws on Burns and Scapens’ (2000) macro structure and concepts, but it proposes additional structures and substantially different perspectives, mechanisms and even concepts. It adopts a wide definition of rules, also viewing them as internal structures orienting actors. Thus defined, rules underlie routines and fill a gap in routines-focused frameworks – in particular, when there are no established routines as regards particular issues.The model acknowledges intra-organisational diversity and focuses on the processes of introduction, interpretation, acceptance and enactment of rules. It also relates rules with material conditions, in particular since rules may be technologically and organisationally embedded. Finally, the model highlights that rules may be enacted by both human actors (individual and collective) and nonhuman actors. The model provides a novel way to conceptualise how actors’ interests may be achieved through the various intersections between rules and material conditions, and by the ultimate enactment of rules by both human and non-human actors.

The dominant view in the information systems (IS) and software engineering literature is that the application of a rigorous pre-investment evaluation methodology is the key to ensuring the selection of the best IS projects ?? that is those with the highest expected value for the organisation and with the highest probability of success. While the literature is replete with methodologies that take a narrow view of IS evaluation, there is insufficient attention given to the evaluation process itself and to what constitutes successful IS evaluation. Whilst some within IS argue that the development of more elaborate evaluation methodologies, especially calculations of costs and benefits, is necessary for the advancement of the field, many report that it is not methodologies as such that need improvement. What is missing is an understanding of IS evaluation processes in practice and how organisations can adopt and apply evaluation methodologies so as to improve these processes. This thesis aims to provide in-depth knowledge of IS evaluation processes in practice and re-conceptualise the notion of the IS project proposal, the evaluation process and evaluation methodology that reflect the needs and critical issues in practice. These aims are achieved by conducting an in-depth case study of IS project evaluation processes in a company with a history of high success rates of its IS projects ($3 billion worth of successfully delivered IS projects in the past few years). By adopting Actor-Network Theory as a philosophy, approach and theoretical lens to the investigation of IS project evaluation processes in the case company the thesis demonstrates that: a) IS project proposals are dynamic, evolving and relational entities that become ??focal?? objects around which the actor-networks of aligned interest tend to emerge; b) that the evaluation process both creates an IS project proposal and its assessment within a core actor-network within which multiple business realities are enacted and continually negotiated; c) the evaluation methodology plays an important role of an actant (a non-human actor) by acting from a periphery of the core actor-network of an IS project proposal evaluation d) the evaluation methodology acts on behalf of management to regulate communication within actor-networks, ensure that company strategy is effectively implemented and that different IS Project Proposals are consistently presented in a mutually comparable manner; e) by defining a series of processes (steps), inscription aids (inscription forms, norms and rules) and mandated checkpoints the evaluation methodology engenders the evaluation process as ??science??; f) by allowing a degree of freedom in conducting the evaluation processes the methodology is also enabling the evaluation processes to emerge as ??art?? thus stimulating creativity and innovation, and finally, g) by balancing the science and the art of IS project proposal evaluation, the methodology is enabling, assisting and inspiring numerous actors in taking on ??journeys?? of IS project proposals and evaluation and thereby making a difference in their business environments. The thesis makes important contributions to knowledge in the IS discipline. Theoretically, the adoption and use of ANT revealed that the IS Project Proposal is not dormant but rather active, and key to the IS evaluation effort. The IS Project Proposal has thus been re-conceptualised as emerging, relational and dynamic. This thesis also makes a contribution to the re-conceptualisation of the evaluation methodology as being multi-purpose and active as it defines the ??science?? and enables the ??art?? in IS evaluation. The thesis also makes a number of contributions to practice, firstly by showing that documents in IS evaluation are not simply ??outputs?? that are archived away, but are active and are used to attract the right stakeholders. Secondly, it reveals that the ultimate success of the IS Proposal relies on finding a balance between the science and the art in IS evaluation and that the evaluation methodology can play a key role in promoting this balance.

Open access (OA) to scholarly publishing is encouraged and enabled by new technologies such as the Internet, the World Wide Web, their standards and protocols, and search engines. Institutional repositories (IR) as the most recent technological incarnations of OA enable researchers and their institutions to make accessible the outputs of research. While many OA repositories are being implemented, researchers are surprisingly slow in adopting them. While activists promote OA as emanating from the ideals of scholarship, others revile OA as undermining of scholarly publishing's economic base and therefore undermining quality control and peer review. Change is occurring but there are contested views and actions. This research seeks to increase understanding of the issues by addressing the research questions: "How and why is open access reassembling scholarly publishing?" and "What role does introducing an open access institutional repository to researchers play in this reassembly?" This thesis contributes to answering these questions by investigating two IR implementations and the research communities they serve. The research was conducted as an Actor-Network Theory (ANT) field study, where the actors were followed and their relations and controversies explored in action as their landscape was being contested. The research found that central to our understanding of the reassembling of scholarly publishing is the agency emerging from the sociomaterial relations of the OA vision, IR technology and researchers. Being congruent with the aims of scholarship, and also being flexible and mutable, the OA vision enrols researchers to enact it through OA IR, thus transforming scholarly communications. This is counteracted by publishers aligned with the academic reward network within traditional publishing networks. In this delicate choreography the OA IR, its developers, researchers, university administrators and policy makers are merging as critical actors with their more or less congruent vision of OA enacted in their network. The comparative ANT account of the two IR life stories shows how such enactment depends on the degree to which different OA visions could converge, enrol and mobilise other actors, in particular institutional actors, such as a mandate, in transforming researchers' publishing behaviour. This thesis contributes to a novel and in-depth understanding of OA and IR and their roles in reassembling scholarly publishing. It also contributes to the use of ANT in information systems research by advancing a sociomaterial ontology which recognises the intertwining of human and material agency.