Abstract:
Activity Theory is increasingly employed in Information Systems research because of its ability to provide insights into the outcomes of human‐technology interaction. At the heart of the modern Activity Theory is the principle of contradictions; contradictions are considered to be the driving force behind the transformation of tool‐mediated human activities within organizations and communities. The study examined the facilitated adoption of Accounting Information Systems by microenterprises in a low‐income community in South Africa. Using the study, this paper demonstrates the potential and value of leveraging both strengths and contradictions in activity systems. Although identifying and resolving contradictions is crucial to the development of human activity, in the context of this research a limitation was identified. In studying relationships between the elements of an activity or between activities, researchers using Activity Theory do not generally highlight the strong relationships. The inclusion of strengths in the analysis of activity systems is a feature that could be utilised by Activity Theorists where there is a need to assess the viability of the activity under examination. Though the paper emphasises a theoretical contribution, the study itself had a practical contribution based on the use of Activity Theory as a Participatory Action Research to empower the subjects (entrepreneurs) within the community.