Abstract
Technology enactment has become a central concern in information systems research. It foregrounds that system outcomes emerge through continuous user–technology interactions rather than preconfigured functionalities. Yet, previous research on enterprise system adoption has largely focused on pre-implementation and implementation phases, leaving post-implementation dynamics underexplored. This study addresses this gap by examining how users in hierarchical public-sector contexts actively transform a global enterprises system beyond its intended design. Using a transformative enactment lens, we theorize how evolving goals and capabilities and change on users’ interpretation shape the enterprise system enactment. Drawing on the post-implementation adaptation of Indonesia’s Core Tax Administration System, we demonstrate how tax officers reinterpret and modify enterprise system functionalities to enable task prioritization, team coordination, and decentralized work. These emergent adaptations reconceptualize system misfits as catalysts for innovation and organizational learning, offering a novel, practice-driven framework for understanding innovative post-implementation adaptation through dynamic user–system interactions.
Recommended Citation
Yuliari, I Gusti Agung; Whyte, Jennifer; and Gozman, Daniel, "From Delivery to Post-Implementation Adaptation: Dynamic
Enactment of a Global Enterprise System" (2025). ACIS 2025 Proceedings. 120.
https://aisel.aisnet.org/acis2025/120