However, the strength of ANT in the case presented here was not to find explanations for
the different types of behaviour, but rather come to a deeper understanding of the employment
of ITEMs. The study presented in this paper supports the view that the application of
ANT can lead to helpful new understandings of phenomena in IS study. From the experiences
in the presented case study and its ANT analysis, two conclusions have been reached,
which taken together provide a basis for a deeper understanding of evaluation in practice.
This leads not only to the dissolving of the paradox as phrased in the research question,
but also to new directions for research and practice. The new perspective should provide a
better basis for academic research on the many topics yet open to research in IT evaluation
(e.g. Farbey et al., 1999 ), and in practice guide the development of new evaluation methods
and the processes by which evaluation methods are introduced in organisations. Moreover,
it should lead to new suggestions to improve IT costs–benefit management in organisations
other than to ‘ sharpen the tools ’ . And that, ultimately, will result in an increase in obtaining
benefits from the use of ITEMs.