Extending structuration theory: a study of an IT-enabled budget reform in the context of cross-boundary collaboration

Authors:
Gabriel Puron-Cid
Affiliations:
Centro de Investigación y Docencias Económicas, A. C., Carretera México- Toluca Col. Lomas de Santa Fe México, D. F.
Venue:
Proceedings of the 5th International Conference on Theory and Practice of Electronic Governance
Year:
2011

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Abstract

Governments have been engaged in budget reforms by coupling together information systems with new budgetary and managerial techniques. The result is a joint innovation unevenly adopted between reformer and implementer organizations in cross-boundary collaboration. This study extended structuration theory to study the adoption of these joint innovations to learn about the critical factors from overlapping structures identified as formal and informal practices or routines that influence a successful adoption of these initiatives in a context of cross-boundary collaboration. The study used an embedded case study design employing qualitative research methods to a recent case of budget reform in Mexico. 28 semi-structured interviews with top-level officials of Mexican federal government and analysis of various official documents were conducted. This research design grounded the extended model for budget reforms and captured a broad set of data and practices (critical factors) involved in their adoption. The results show that only a subset of formal practices for systems and policy prescribed by reformers was effectively adopted while new informal practices were enacted by actors. Several outcomes of the interaction during the adoption of the budget reform were also identified.