40 years of multi-faceted change in the Dutch Tax and Customs Administration

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40 years of multi-faceted change in the Dutch Tax and Customs Administration

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dc.contributor.author Rukanova, Boriana en_US
dc.contributor.author van Stijn, Eveline en_US
dc.contributor.author Zinner Henriksen, Helle en_US
dc.contributor.author Baida, Ziv en_US
dc.contributor.author Tan, Yao-Hua en_US
dc.date.accessioned 2009-02-04T10:23:44Z
dc.date.available 2009-02-04T10:23:44Z
dc.date.issued 2007-01-03T00:00:00Z en_US
dc.identifier.uri http://hdl.handle.net/10398/6449
dc.description.abstract A major challenge for European governments is solving the dilemma of increasing security and control of international trade, while at the same time reducing the administrative overhead carried by commercial and public administration organizations. Process redesign and use of ICT are widely perceived as key components of a solution. Thus, we see that many ICT-driven change efforts have taken and continue to take place under the header of eGovernment. These changes are not always successful, however, and not yet wellunderstood. In this article, we provide an interpretive longitudinal account of the strategic IS efforts at the Dutch Tax and Customs Administration (DTCA). Instead of focusing on IS that supports the government itself or the relations between governments and citizens, we seek to contribute to the sparse literature that is specifically directed at the interactions between EU initiatives in eGovernment, national governments, and businesses. By providing a narrative of DTCA that spans multiple levels and multiple time frames, we seek to explore eGovernment developments from the 1960s to now. We discuss our findings by examining the changes at DTCA building primarily on Van de Ven & Poole's (1995) work "Explaining development and change in organizations" in which they describe four "motors of change" – life cycle, teleology, dialectics, and evolution – and we combine it with some of Pettigrew's ideas on change. This combinatory theory offers a way of thinking about the occurrence of change in a dynamic context, both for researchers and practitioners. A key implication is that the theory is not only useful retrospectively, but can also be used to identify "running motors" and as such, awareness of the complexities and dynamics of these change processes can provide an impetus for managers and action researchers to identify challenges and opportunities to influence change. Keywords: eGovernment, eCustoms, regulation, organizational change, longitudinal, historical, interpretive en_US
dc.format.extent 57 s. en_US
dc.language eng en_US
dc.relation.ispartofseries Working paper;2006-001 en_US
dc.subject.other e-governement en_US
dc.subject.other ecustoms en_US
dc.subject.other organizational change en_US
dc.title 40 years of multi-faceted change in the Dutch Tax and Customs Administration en_US
dc.type wp en_US
dc.accessionstatus modt06jan03 mielmo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.corporation ITAIDE - Information Technology for Adoption and Intelligent
dc.contributor.department Institut for Informatik en_US
dc.contributor.departmentshort INF en_US
dc.contributor.departmentuk Department of Informatics en_US
dc.contributor.departmentukshort INF en_US
dc.description.notes Submitted to the Journal of Strategic Information Systems and under review. Please do not cite without permission from the authors. en_US
dc.description.notes Project title: Information Technology for Adoption and Intelligent en_US
dc.idnumber x656537484 en_US
dc.publisher.city København en_US
dc.publisher.year 2006 en_US


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