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The paper offers a fresh approach to the analysis of technology in organization through a critique of Orlikowski and Barley's assessment that institutional theory has the potential to bridge the social and material facets of organizational change when greater emphasis is placed on the materiality of technology. Through analysis of a major information and communication technologies outsourcing contract between UK Inland Revenue and Electronic Data Services, the authors follow institutionaldoi:10.1177/0021886305284990 fatcat:bs6abeykonf4bmkwdnpzjckxoa