Applying Extending Structuration Theory: A Study of an IT-Enabled Budget Reform in the Context of Interdisciplinary Collaboration

This study considers contemporary budget reforms within the context of e-government due to their broader technological applications and informational content. In recent initiatives of budget reforms, governments have coupled together information systems with budgetary and managerial components. The result is a joint innovation to support the budget reform. This study extended structuration theory to study the adoption of these joint innovations in a contemporary case of budget reform in Mexico. The purpose is to learn about the critical factors that influence the adoption of these initiatives in a context of interdisciplinary collaboration (IC). IC involves interactions among actors with different professional backgrounds, knowledge and expertise in charge of implementing the related systems and tools for the budget reform. The study used an embedded case study design employing 28 semi-structured interviews and analysis of official documents. The results show a broad set of factors of related systems, policy and practices.