Return to the Difficulties of Appropriating an Accounting Management Software and Its Abandonment in an SME: An Analysis Through the Theory of Translation and the Actor Strategy Framework

Abstract

Management tools are crucial for the effective functioning of organizations, particularly in small and medium-sized enterprises (SMEs). However, their adoption does not solely depend on technical features or the sophistication of the tools, as often believed. Sociopolitical and cognitive factors also significantly influence how these tools are accepted or rejected by stakeholders. This article examines the causes behind the abandonment of an accounting management software in a construction and public works sector SME. Through a qualitative study based on a single case, the analysis draws on Crozier and Friedberg’s strategic actor theory (1977) and Callon and Latour’s translation theory (1981). The study reveals that the software’s adoption failed due to internal resistance from key actors, notably the manager and the accountant. Although they initiated the project, they later lost interest and feared losing control over specific areas of uncertainty, such as expenditure monitoring and potential fiscal risks. The software’s implementation process did not mobilize all necessary actors, leading to its ultimate abandonment. This study shows the importance of engaging all stakeholders in the adoption of management tools, highlighting that human and organizational factors are just as critical as technical features. The findings shed light on the sociopolitical dynamics underlying the success or failure of management tool implementation in SMEs. Understanding these dynamics offers valuable insight into why some tools are successfully integrated while others are rejected, emphasizing the role of both human interactions and organizational structure in the adoption of new management technologies.

Keywords: Management tools, Appropriation, Actor resistance.

Classification JEL : M41

Paper type: Empirical Research