Leon Dohmen
email: leon.dohmen@cgi.com

Dynamic IT Values and Relationships: a Sociomaterial Perspective

Keywords:

des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

Management scholars are criticized in two ways when researching the impact of technology in organizational life. Either they ignore it 1 or they prefer a linear approach by separating technology, organization and people [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. Sociomaterial theory is proposed as alternative. "Sociomateriality stands out as a symbol for the interest in the social and the technical, and in particular, the subtleties of their contingent intertwining" [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF]. One of the key concepts of sociomateriality is based on Actor Network Theory. Human and non-human agents are inseparable connected maintaining equivalent relationships and "enact continuously relational effects" [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF]. But also sociomateriality is subject of criticism. Sociomaterial oriented theorists and researchers argue to unlock broader, general patterns across different contexts [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF] and to acquire more empirical evidence.

This paper interprets impact of technology as IT values achieved from the equivalent and contingent interaction between technology, organization and people. To meet the objection of linear research, IT values will be analyzed through a sociomaterial lens.

First IT values will be identified, collected and ordered based on literature review and discussions with subject matter experts. Secondly this paper introduces the relational dimensions between collected IT values.

Dynamic IT Values through a Sociomaterial Lens

Assumed is that IT values are depending from the sociomaterial context and are emergent as attitude, learning processes and skills play a crucial role [START_REF] Deursen Van | CTRL ALT DELETE: Productiviteitsverlies door ICTproblemen en ontoereikende digitale vaardigheden op het werk[END_REF]. Here we accept that values are in a "state of becoming" rather than a status quo [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF] assuming a fully relational ontology, where IT values exist in relation to each other.

To acquire insights in the dynamics of IT values when applying IT-facilities this study, identifying and collecting IT values, proposes a new sociomaterial based IT values framework and taxonomy. The question we focus on for this inventory is: Which IT values can be identified and how are they related?

Research method

To search for broader and general sociomaterial patterns zooming out technique is used for a literature review containing theoretical expositions and/or empirical research. A zooming approach provides ideas about how to extend qualitative research methods for investigations of sociomateriality [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF]. Exploration and selection of IT values and composition of the framework and taxonomy happened from March 2011 until April 2015. The study started with a consultation of subject matter experts with an academic and/or business background. Following their literature suggestions revealed a heterogeneous representation of the concept of IT value. 2 Due to the zooming out approach publications from outside the IT domain like product design were included. Books and articles showed different approaches and definitions to describe and explain IT value (related) concepts. These concepts showed for example quantitative and qualitative research approaches and/or objective and subjective (perceived) definitions of IT value. Another difference was that some articles focus more on the process of value creation and conditions rather than on IT value. Because the contribution of this paper is to compose a framework and taxonomy for IT values we fo-cused especially on studies and considerations with primary attention for explaining and defining IT value. After composing the first draft of the framework further consultation of subject matter experts took place which led to new literature suggestions. Additional literature review was done using keywords (see footnote 2) searching on the Internet for relevant articles, papers and books dealing with the subject of IT value. New IT values discovered became part of the collection. To construct and order collected IT values, terms and definitions of the public values discussion [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF] are adopted for the IT values framework. Public values are values in governance and public service [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. The public values discussion involves the relational and entangled dimension between values which corresponds with important principles of sociomateriality. Strong point of this long term and evolving zooming out approach is the broad coverage of the concept of IT value. A weak point is due to the extensive range of related key words (see footnote 2), important relevant literature can be missed. Despite this weakness, because of the need to unlock broader general patterns as contribution to support sociomaterial theory it is chosen for this approach.

The framework presented in this paper consists of eight nodal values, sixteen neighbour values and sixty four co-values (table 1). 3 Neighbour values are the bridge between nodal values, which are referred to as starting point and co-values are determined as promoter or contributor [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. Co-values can be positive or negative. The interpretation of an IT value and position in the framework is partly derived from the categories of user value from Boztepe [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. 4 Because of the readability of the table references are omitted here. These are explicitly mentioned in the accompanying text.

Utility Value

Utility value is the consequence of using a product and encompasses neighbour values convenience, safety, quality (and performance), economy [START_REF] Boztepe | User value: Competing Theories and Models[END_REF] and, service [START_REF] Delone | Information Systems Success Revisited[END_REF]. IT values to a large extend are connected to the material aspects of the product and have a techno-economic orientation.

A utility is acquired to fulfil (convenience) needsincluding accessibility, appropriateness and (physical) compatibilityof the user and avoid unpleasantness [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. Technological availability [START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF] should also be considered as an important co-value for convenience. The human role is shaping as well as being shaped by time [START_REF] Orlikowski | It's About Time: Temporal Structuring in Organizations[END_REF]. Orlikowski and Yates [START_REF] Orlikowski | It's About Time: Temporal Structuring in Organizations[END_REF] define time as "people produce and reproduce what can be seen to be temporal structures to guide, orient and coordinate their ongoing activities."

Security, health and comfort are co-values of safe usage [START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF]. Paro, the robot seal used in healthcare for people suffering from dementia, is an interesting reference in practice for these co-values [START_REF] Sneller | Over de waarde van IT[END_REF]. Paro reduces stress and leads to a positive mood. Serving road safety, compliance is meeting governmental laws and regulations [START_REF] Janssen | Technologische krachten in het bestuur[END_REF].

Durability and reliability of materials used are important co-values of quality and performance [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. Efficiency is also performance related [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. Investments in basic infrastructures have a different purpose compared to investments in innovative applications [START_REF] Goldstein | Understanding the Value of IT[END_REF]. So the utility should fit the purpose of use. Business operation changes permanently due to increased competition, new rules in law, etcetera. To adapt smoothly to these changes agility [START_REF] Verniers | IT Service Portfoliomanagement: Maximaliseer de Waarde van IT[END_REF] or flexibility is another important aspect of quality and performance [START_REF] Symons | Measuring the Business Value of IT[END_REF]. Increasing speed to access knowledge and service delivery is experienced as an important gain when applying social tools [START_REF] Bughin | Clouds, Big Data, and Smart Assets: Ten Tech-enabled Business Trends to Watch[END_REF]. Al-Maskari and Sanderson [START_REF] Al-Maskari | A Review of Factors Influencing User Satisfaction in Information Retrieval[END_REF] refer to a general term like effectiveness to express utility value. From an expectancy perspective Venkatesh, Thong and Xu [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF] refer to ease of use (effort) and usefulness (performance). Usefulness is interpreted as similar meaning as fit for purpose.

Economy is a next neighbour value of utility value used in as well as the business context [START_REF] Sneller | Over de waarde van IT[END_REF], [START_REF] Kersten | De werkelijke bijdrage van IT aan de business[END_REF][START_REF] Sneller | Does ERP Add Company Value[END_REF] as consumer context [START_REF] Boztepe | User value: Competing Theories and Models[END_REF], [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF]. Where Boztepe [START_REF] Boztepe | User value: Competing Theories and Models[END_REF] refers to purchase economy Venkatesh, Thong and Xu [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF] introduce the term price value as an indicator of technology use in a consumer context. Sneller [START_REF] Sneller | Over de waarde van IT[END_REF], [START_REF] Sneller | Does ERP Add Company Value[END_REF] and Kersten [START_REF] Kersten | De werkelijke bijdrage van IT aan de business[END_REF] emphasize the importance of use economy when discussing utility value. Kersten [START_REF] Kersten | De werkelijke bijdrage van IT aan de business[END_REF] urges to replace legacy systems ('old' IT) by modern technologies ('new' IT). Economy value includes the life cycle of a technology and is measured with objective financial indicators like net margin and profitability. Implementing an ERP-system increases share value [START_REF] Sneller | Does ERP Add Company Value[END_REF].

Besides applying a utility or product, service is determined as an important neighbour value of utility value. DeLone and McLean [START_REF] Delone | Information Systems Success Revisited[END_REF] adapted their previous IS Success Model. Service quality contains similar co-values as identified for product quality and performance. Additional important co-values are responsiveness, assurance and empathy. Relationship between actors when providing services to a product also impacts user value perceptions [START_REF] Sun | User Satisfaction with Information Technology Service Delivery: A Social Capital Perspective[END_REF].

Social Value

Social value involves socially oriented benefits. From a sociomaterial perspective here the material is used to derive or gain social advantage. This includes social prestige and construction and maintenance of one's identity [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. Ethics, another identified neighbour value, is of increasing importance [START_REF] Hoven Van Den | Over duimschroeven en kant-en-klaarmaaltijden[END_REF].

"Social significance (prestige) value refers to the socially oriented benefits attained through ownership and experience" [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. Product benefit examples lead to social associations (impression management, face saving acts) between family and other social groups with increase in respect, influence and power as consequence [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. "Possession of a trendy object is often seen as sufficient to communicate a certain image of self (identity)" [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. Social significance or influence becomes meaning in relations with others which concerns group belongingness and role fulfilling [START_REF] Boztepe | User value: Competing Theories and Models[END_REF], [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. Companies can build up a company image (identity) by chasing IT fashions [START_REF] Wang | Chasing the Hottest IT: Effects of Information Technology Fashion on Organizations[END_REF].

Ethics refers to a set of (local) principles of right conduct or a theory or system of moral values. IT solutions have a big impact on the work of others. Engineers of IT solutions should embed an ethical (value) dimension (honesty) in the requirements of the to build solution [START_REF] Hoven Van Den | Over duimschroeven en kant-en-klaarmaaltijden[END_REF].

Emotional Value

Emotional value is about aroused feelings of affective states like pleasure and is triggered by co-values like fun and sensory enjoyment [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF], [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. Also hedonistic values like beauty initiate pleasurable experiences and belong to this neighbour value pleasure. Memorability can arouse a sentimental feeling which is also associated with emotional value [START_REF] Boztepe | User value: Competing Theories and Models[END_REF].

Attachment is a positive (pleasurable) emotional state in the relation between user and product [START_REF] Savas | A Perpsective on the Person-Product Relationship: Attachment en Detachment[END_REF]. Opposite to it detachment is a negative emotion which indicates the lack of linkage between an individual and a product [START_REF] Savas | A Perpsective on the Person-Product Relationship: Attachment en Detachment[END_REF]. Socio-technical studies see job satisfaction and productivity as important outcomes manipulated by social and technical factors [START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF]. Automation leads to controlling and deskilling while empowering and upskilling are a result of informate. Bothautomate and informateare different purposes when applying IT leading to different values [START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF]. Robot seal Paro is an interesting example how people suffering from dementia can get attached to it and develop affection for Paro [START_REF] Sneller | Over de waarde van IT[END_REF]. On the other hand attachment can evolve into habit for example in mobile phone usage [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF] and addiction. Venkatesh, Thong and Xu [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF] introduce habit for technology use in a consumer context to extend UTAUT. 5 Habit here is defined as prior behaviour or automatic behaviour. Nomophobia [START_REF] Szpakow | Evaluation of Threat of Mobile Phone -Addition among Belarusian University Students[END_REF] is detected as a new 'illness'. When people have lost or forgotten their mobile phone emotional feelings like panic become part of them.

Using a screensaver or background picture on a device with a family photo or memorable eventnostalgiais an experience of emotional feelings. Sentimentality is here appointed as a separate neighbour value [START_REF] Boztepe | User value: Competing Theories and Models[END_REF].

Emotional value benefits arise from affective experiences related to aesthetic, giving meaning and provoke feelings as love (affection) and anger. Emotional co-values are person related, subjective and intrinsic [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. These contributors are mainly assigned to the socio side of sociomateriality.

Cognitive Value

"IT has given a boost to knowledge related activities which are a continuation of the written word and printed book. This has been sometimes referred to as the information revolution" [START_REF] Heng | Three Dimensions of Information Technology Applications: A Historical Perspective[END_REF]. Heng [START_REF] Heng | Three Dimensions of Information Technology Applications: A Historical Perspective[END_REF] provides a classification scheme for ITapplications and addresses the cognitive value of IT. This nodal value is lacking in the overview of Boztepe [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. The value of IT recognized as a source to contribute to knowledge creation and distribution is linked to the network era [START_REF] Zee Van Der | Business Transformation and IT[END_REF], social technologies and the networked organization [START_REF] Bughin | How Social Technologies are Extending the Organization[END_REF]. Stimulation and growth are neighbour values of cognitive value. Cognitive value is also designated as epistemic value [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF].

"IT's contribution (stimulation) to the knowledge enterprise enable employees to create, store and disseminate knowledge on a scale hitherto unknown" [START_REF] Heng | Three Dimensions of Information Technology Applications: A Historical Perspective[END_REF]. Curiosity, excitement and self-actualization are important elements to acquire (new) knowledge and support the creation and growth of new (innovative) things [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. Value sensitive design here is linked to independent thought and action decoupled from group values [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. The more rapidly (individual) innovative IT capabilities can be deployed, the more rapidly (business) value will grow [START_REF] Baldwin | Managing IT Innovation for Business Value[END_REF]. While legacy research highlights random adoption in a social network Baldwin and Curley [START_REF] Baldwin | Managing IT Innovation for Business Value[END_REF] claim that diffusion of innovations can be actively directed and accelerated, especially for IT systems.

Cognitive valuediffusion and access to information and knowledgeis a value which evolved from efficiency and information value [START_REF] Zee Van Der | Business Transformation and IT[END_REF]. Cognitive value is primarily intrinsic and subjective but can be made explicit and objective. Applying IT in education becomes more and more popular and impacts the learning process [START_REF] Puentedura | SAMR and TPCK: A Hands-On Approach to Classroom Practice[END_REF]. Savas [START_REF] Savas | A Perpsective on the Person-Product Relationship: Attachment en Detachment[END_REF] appoints independence as a positive emotion possibly leading to attachment to a product. This link to emotional value shows that values are not perceived isolated but are dynamic and (closely) interwoven [START_REF] Boztepe | User value: Competing Theories and Models[END_REF].

Universal Value

To care for people in emerging countries platforms on the Internet like Get It Done [START_REF] Verboom | Get It Done[END_REF] provide opportunities to fund projects or create your own projects. These crowd funding initiatives supported by IT are occurrences associated with universal values like welfare and protection. Welfare and protection can also be associated with public values [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. However, the discussion about public values goes far beyond IT values only. The application of IT by national and local administrations leads besides IT value also to transformations in relationships between governmental institutions recip-rocally and to transformations in relationships between governmental institutions and their citizens [START_REF] Veenstra Van | IT-induced Public Sector Transformation[END_REF]. The latter is another example of dynamic emergence [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF] of IT values.

Social innovation [START_REF] Broek Van Den | Changing IT in Six[END_REF] and tolerance reflect welfare. People are able to connect with social tools [START_REF] Bughin | How Social Technologies are Extending the Organization[END_REF] to whoever they like to. The application of IT is also seen as a social innovation issue in Belgium to support the increasing aging of the baby boom generation [START_REF] Mousaid | ICT in Wel en Wee[END_REF].

Sustainability shows care for planet and nature. A great example of protection is the 'volmeld'-system of the city Groningen in the Netherlands [START_REF] Sneller | Over de waarde van IT[END_REF]. Underground waste containers are equipped with a system which transfers twice a day a message of the degree of filling to the central computers. If the percentage reaches seventy percent the container is automatically included in the route of the garbage trucks. Besides time savings (efficiency) which is usually a business objective the environmental pollution is decreased due to the reduction of co2 emission by seventeen percent [START_REF] Sneller | Over de waarde van IT[END_REF]. U-city concerns the environmentally friendly and sustainable smart (or knowledge) city which makes the ubiquitous computing available amongst the urban elements such as people, building, infrastructure and open space [START_REF] Ho Lee | Towards ubiquitous city: Concept, Planning, and Experiences in the Republic of Korea[END_REF]. This is an ongoing example of the evolving entanglement of technology, things and people like described and explained in sociomateriality theory and the dynamic values it creates [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF].

Universal value is associated with care for people and planet [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. From a sociomateriality perspective this nodal value is very much linked to the socio part of materiality. However, these values can easily be mixed with organizational value objectives like improving efficiency.

Traditional Value

Respect and commitment are related to acceptance of customs and ideas that traditional culture and religion impose on themselves [START_REF] Kujala | Value of Information Systems and Products: Understanding the User's Perspective and Values[END_REF]. Commitment (deep attachment) is related to co-value attachment which is associated with nodal value emotional.

Besides involving content also the support in users' tasks in maintaining ideas and customs is an example of traditional value. Commitment can evolve to loyalty to a product and recommendation. Commitment can also lead to repeat purchase of a product [START_REF] Lam | Customer Value, Satisfaction, Loyalty, and Switching Costs: An Illustration From a Business-to-Business Service Context[END_REF] or increased (intention of) use [START_REF] Venkatesh | Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of technology[END_REF]. "Positive experience with use will lead to greater user satisfaction in a causal sense. Similarly, increased user satisfaction will lead to increased intention of use and thus use" [START_REF] Delone | Information Systems Success Revisited[END_REF].

Within traditional value the socio and material are very close related. Irritation and frustrationas experiences of negative value perceptionscan be linked directly to the (material) product when it does not work properly or as expected.

Spiritual Value

"Spiritual value refers to good luck and sacredness (superstition) enabled by a product" [START_REF] Boztepe | User value: Competing Theories and Models[END_REF]. According to Boztepe [START_REF] Boztepe | User value: Competing Theories and Models[END_REF] examples show that communication technologies are increasingly becoming enablers of spiritual experiences too. For instance, several websites have been set up that serve Muslims who live away from their home countries, allowing them to pay online and make sacrifices on their behalf.

Super-humanity Value

Technological singularity [START_REF] Vinge | The Coming Technological Singularity[END_REF] which can be achieved via biomedical science and nanotechnology will create super-intelligence and super-humanity [START_REF] Vinge | Signs of the Singularity: Hints of the Singularity's Approach Can Be Found in the Arguments of its Critics[END_REF]. Although mainly envisioned and to date hardly proven, the concept seems to be able to abolish biological limitations and create immortality [START_REF] Kurzweil | Reinventing Humanity: The Future of Machine-Human Intelligence[END_REF]. Vinge [START_REF] Vinge | Signs of the Singularity: Hints of the Singularity's Approach Can Be Found in the Arguments of its Critics[END_REF] described several appearances of singularity and super-human being based on artificial intelligence, intelligence amplification and, biomedical, Internet and, digital Gaia6 scenarios. For this paper, singularity is appointed as a provisional end point in the evolution of IT (see figure1).

A further application of IT that should not be ignored is 3D food printing [START_REF]3D Food Printing Conference: The future of 3D Food Printing for Professionals and Consumers[END_REF]. Datadriven recipes (Jeffrey Lipton, Cornell Creative Machines Lab) provide possibilities for older people with chewing and swallowing problems to create a meal with a modified food structure 7 and nutritional hardness (Pieter Debrauwer, TNO). 3D (food) printing adds a new dimension to the application of IT. While old applications and IT systems transfer data into reports and documentsfocusing mainly on data, transaction and transfer -3D printing transforms data into physical products. Hereby 3D food printing creates also new sensory experiences. The printed food can be tasted and smelled. Other values mentioned during the 3D Food Printing Conferences [START_REF]3D Food Printing Conference: The future of 3D Food Printing for Professionals and Consumers[END_REF] were contribution to flexibility, sustainability and comfort. Instead of feeding elderly people with pureed food which sometimes leads to social isolation while people feel ashamed, feeding people with personalized food that looks regular but which structure is adapted increases group belongingness (nodal value social). To date it can be determined that IT values are able to trigger all five human sensory experiences: feel; see; hear; smell, and; taste.

With this involvement of biological (food) aspects it could be considered to include the biological aspect in sociomaterial theory. Also the nodal value universal and neighbour value protection is linked to biological value when involving a co-value like sustainability.

The sum of IT Values: Net Benefits

With respect to the ongoing theoretical and philosophical discussion of foundations for sociomateriality [START_REF] Leonardi | Theoretical Foundations for the Study of Sociomateriality[END_REF] our study to explore, define and categorize IT values contains a broad orientation and generalization leading to an overview and ordering of IT values from a sociomaterial perspective. Herewith we respond to the call and need for sociomaterial generalization across different contexts [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF].

Same as for public values [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF] IT values seem to be in competition and are not strictly separated but overlapping each other. From utility valuebeing the material representativea number of socio related IT values are triggered, sometimes as an undesired and negative side-effect like addiction or when improving efficiency consequence can be a decrease in working pleasureinformate versus automate [START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF]. This means that IT values do not exist in isolation, are dynamically entangled, maintain relationships and are the sum up of positive and negative values in a certain context.

To express the sum of positive and negative IT values we propose to connect the term net benefits [START_REF] Delone | Information Systems Success Revisited[END_REF], [START_REF] Seddon | A Respecification and Extension of the DeLone and McLean Model of IS Success[END_REF] to sociomaterial theory when discussing and researching IT values. Net benefits have to be defined depending on the context, are probably the most accurate descriptor of value and, should address the level of analysis [START_REF] Delone | Information Systems Success Revisited[END_REF].

The term cyborg 8 [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF] is suggested as a useful metaphor that supports exploration and explanation of sociomaterial reality in future organizational life. But we also observe a further entanglement or even fusion of the synthetic 9 and real world [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. IT values are in an ongoing state of becoming subjected to dynamics of emergence [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF].

IT Values and Relationships

As explained before values do not appear in isolation but are closely interwoven [START_REF] Boztepe | User value: Competing Theories and Models[END_REF] and subject to dynamics of emergence [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF][START_REF] Deursen Van | CTRL ALT DELETE: Productiviteitsverlies door ICTproblemen en ontoereikende digitale vaardigheden op het werk[END_REF]. In our interpretation of the relational ontology relations between values can be competitive, complementary or overlapping [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. The terms nodal, neighbour and co-values [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF] suggest that IT values are related and entangled in a value network. At least three types of relationship can be distinguished in our relational ontology: time, stakeholder and hierarchy. We zoom in further to these relation types to discover, describe and explain the relational tension between IT values. 108 A hybrid of machine and organism. See also: http://www.zdnet.be/nieuws/161067/belgische-cyborg-opent-deuren-met-ingeplante-chips/. 9 Orlikowski [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF] here refers to the world known as MKP20 within Sun Microsystems. Sun

Microsystems is acquired by Oracle in 2010. See also: http://virtualworldsforum.com/

IT Values and Time Relation

The value of IT shifts over time from focus on efficiency to focus on effectiveness and flexibility and customer satisfaction [START_REF] Zee Van Der | Business Transformation and IT[END_REF], [START_REF] Nelson | Assessing and Communicating the Value of IT[END_REF]. Explaining the difficulties and complexity of IT an article in the Dutch professional magazine CFO refers to 'old' and 'new' IT [START_REF] Kersten | De werkelijke bijdrage van IT aan de business[END_REF]. Examples mentioned for old IT are enterprise resource planning and mainframes. Social media is referred to as a new IT trend. Pictured by figure 1, let us put the emergence of IT and IT values in a time perspective. We include the theoretical origin and expected continuation of sociomateriality.

The start of this timeframe is around 1970 denoted as the fifth technological revolution [START_REF] Perez | Technological Revolutions and Techno-Economic Paradigms[END_REF] and a (provisional) destination is called singularity whose estimated range is around 2040 [START_REF] Vinge | Signs of the Singularity: Hints of the Singularity's Approach Can Be Found in the Arguments of its Critics[END_REF][START_REF] Kurzweil | Reinventing Humanity: The Future of Machine-Human Intelligence[END_REF]. In the beginning of the technological revolution IT was applied mainly inside organizations only for business purposes. IT from that era like enterprise resource planning applications, mainframe systems and terminals is typed as old IT. Around 1990 the structuration theorytheory of structure and agentssupports social research focusing on the impact of IT on business processes and work executed by people within organizations [START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF]. Much has changed in the decades after 1980.

Sociomateriality saw light as successor of structuration theory because technology, organization, and people became more entangled and inseparable [START_REF] Orlikowski | Sociomateriality: Challenging the Separation of Technology, Work and Organization[END_REF]. IT became widespread into as well as organizational as private lives. Besides physical presence IT offers the possibility for virtual presence which introduced the phenomena of synthetic world [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. In synthetic worlds, deployed within organizations, people can collaborate and communicate real time [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. IT created in this era is referred to as new IT in this paper. Appearances of new IT are social media and mobile devices like smart phone and tablet computer. This is also the era the paper positions phenomena like digital business, services and society: IT for business and private purpose. But the end is not reached yet. Researchers and scientists predict that people and technology will fuse which will create new and unprecedented opportunities which are referred to as 'future' IT. IT converged with other technologies will overcome biological and cognitive limitations and interaction between humans and non-humans will change dramatically [START_REF] Vinge | The Coming Technological Singularity[END_REF][START_REF] Vinge | Signs of the Singularity: Hints of the Singularity's Approach Can Be Found in the Arguments of its Critics[END_REF][START_REF] Kurzweil | Reinventing Humanity: The Future of Machine-Human Intelligence[END_REF].

IT was once a mean to improve operational efficiency, to date IT has changed in a multipurpose and multiform vehicle covering a broad spectrum of socio and material related values. The entanglement and dynamic emergence of IT and IT values clarify the objection to linear and quantitative research [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. Referring to the general IT values framework in table 1 we can conclude that the framework contains a mix of old (e.g. efficiency), new (e.g. social innovation) and future (e.g. super-humanity) IT values.

IT Values and Stakeholder Relation

Besides time related IT values are also assigned to different stakeholders [START_REF] Chau | Research on IT Value: What We Have Done in Asia and Europe[END_REF] A special entry to societal value is the debate about public values [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. This includes at one hand the broader discussion about the common good referring to contributors to value like public interest and social cohesion. On the other hand national and local governments apply technology serving public values. Technology shapes the intraorganizational aspects of public administration institutions and the relationship between public administration institutions and citizens leading to IT induced public sector transformation [START_REF] Veenstra Van | IT-induced Public Sector Transformation[END_REF]. Due to increase of digital fraud and other crime (cybercrime) security seems to become a value of increasing societal importance.

IT Values and Hierarchy Relation

The third relational dimension is hierarchy. Hierarchy is related to the relative primacy or importance of a value [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. Relative primacy depends on the context. From a public value point of view liberty may be more important than efficiency. Within an organization, especially when acting in private competition, efficiency may be of more importance instead of employee's job satisfaction. Hierarchy of values and their relations are considered to be inseparable. Hierarchy between values is designated as prime values and instrumental values. Prime values are seen as temporary 11 conditions whereas instrumental values are consequences [START_REF] Beck Jørgensen | Public Values: An Inventory[END_REF]. The hierarchical relation between IT values listed in table 1 in this paper can be different per situation. 12Referring once again to Parothe robot seal used in healthcare to accompany patients suffering from dementiahow should value be expressed? Paro is reducing stress and has a positive impact on the mood of patients. Should we primarily look at the aspects of value or should we first look at the cost of development and maintenance of Paro [9]? In the Paro example the techno-economic view [START_REF] Perez | Technological Revolutions and Techno-Economic Paradigms[END_REF] and socio-techno perspective [START_REF] Orlikowski | Sociomateriality: Challenging the Separation of Technology, Work and Organization[END_REF] become unified.

Summary and Looking Forward

Primary contribution of this paper is to unlock general and broader patterns regarding the impact of technology which is interpreted as IT value. Herewith this paper encompasses a response to the call and need to fundament sociomaterial theory [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF] because the concept of sociomateriality is extremely theoretical and philosophical [START_REF] Leonardi | Theoretical Foundations for the Study of Sociomateriality[END_REF].

A second purpose for contribution is to close a bit of the gap in management research ignoring the impact of technology in organizational life [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. The study is limited to IT value as a result of the interaction between technology, organization and people. The process of value creation and conditions is excluded.

The answer to the research question "Which IT values can be identified and how are they related?" delivers a taxonomy and framework of IT values containing eight nodal, sixteen neighbour and sixty four co-values. The sociomaterial relationship between IT values is dimensioned to time, stakeholder and hierarchy. Grounding theories of sociomateriality like Actor Network Theory are part of ongoing discussions [START_REF] Cecez-Kecmanovic | The Sociomateriality of Information Systems: Current Status, Future Directions[END_REF]. Due to dynamics of emergence and the continuous state of becoming the concept of IT values is a spectacular and interesting sociomaterial subject for social research. IT values, their entanglement and relations are far more than a linear relationship between two or a (limited) number of variables and their causality and therefore a difficult to capture phenomenon.

IT values are the result of interaction between technology, organization and people [START_REF] Orlikowski | The Sociomateriality of Organisational Life: Considering Technology in Management Research[END_REF]. The result of this extensive study is a generalized IT value framework based on sociomaterial theory and guiding principles. This overview should be seen as a starting point for further discussing IT values and their relationships. The principles below are accompanying the general sociomaterial IT value framework (see table 1):

1. The study to explore, collect, define and categorize IT values to a general framework is the answer to the call to search for generalizations and broader patterns to support sociomaterial theory. 2. The constructed framework should be seen rather as a starting point for further discussion and research than as an end point. In a next paper the theoretical foundations of sociomaterial IT values and their relations are applied in a digital business situation. Subjects like new IT, mobile IT, user behaviour, use patterns, security and IT values in a digital culture will be deepened. This next paper will contribute to sociomaterial theory by associating empirical evidence to this paper dealing with IT values and their dynamics and relationships. 13

Fig. 1 .

 1 Fig. 1. Emergent IT Values and Time Relation

Table 1 .

 1 General Sociomaterial IT Values Framework

	Nodal IT values	Neighbour IT values	IT co-values
			─ Accessibility
			─ Appropriateness
		Convenience	─ (Physical) compatibility ─ Availability
			─ Time management
			─ (Avoidance of) sensory unpleasantness
			─ Security
	Utility	Safety	─ Health (e.g. reducing stress) ─ Comfort
			─ Compliance
			─ Durability
			─ Reliability
		Quality and performance	─ Fit for purpose (usefulness) ─ Agility (flexibility)
			─ Speed
			─ Effectiveness

  . Reviewing and re-specifying the DeLone and McLean model of IS success the term net benefits[START_REF] Seddon | A Respecification and Extension of the DeLone and McLean Model of IS Success[END_REF] distinguishes different types of stakeholders: societal, organization (management and groups) and individual. IT values listed in table 1 depend from the stakeholder point of view and can vary by situation. Stakeholder relation is an important source for competition between values. When striving for organizational value as efficiency this can lead to deskilling[START_REF] Orlikowski | The Duality of Technology: Rethinking the Concept of Technology in Organizations[END_REF]. Involving IT outsourcing causes multiple customer and supplier stakeholder relations.

	Chau et al [45] compared IT value studies conducted in Asia and Europe. They note
	that in IT value research most studies involve the organizational level. Fewer studies
	focus on the individual level. Chau et al [45] distinguish objective measures -e.g.
	accounting and financial indicators, costs, return on investment and, firm value -
	besides perceptual measures -e.g. increased decision quality, better alignment with
	business strategy, etcetera. They observe a general shift from using objective
	measures to perceptual measures to study IT value.

  3. IT values have a socio-techno or techno-economic orientation. 4. IT values are measured subjectively (perceived) or objectively. 5. IT values are classified as nodal, neighbour and co-values. 6. Due to dynamics of emergence IT values should be understood as a state of becoming (temporary condition) ontology instead of a solid state. 7. IT values exist not isolated but are entangled and maintain dynamic emergent, competitive, complementary and overlapping relationships. 8. IT values are time, stakeholder and hierarchy related. 9. IT values can be either positive or negative. 10. Net benefits are the sum of positive and negative IT values. 11. It should be considered to include biological aspects into sociomaterial theory.

Orlikowski refers to a study of Zammuto et al including a survey of four journals: Academy of Management Journal, Academy of Management Review, Administrative Science Quarterly and, Organization Science.

Only 2.8 percent of the research articles in these journals focused on technology and organizations.

Recommended literature, which some of is included in the list of references, led to an extensive list of concepts related to or representing IT value: business/IT alignment, business value, company value, contribution of IT, customer satisfaction, customer value, information system success, IT absorption, IT adoption, IT value perception, net benefits, technology acceptance, user acceptance, use of IT, user value and, value of IT.

Selected values follow the definition of the referred to literature in the reference list, in some cases supported by an example or key word between brackets.

Boztepe originally distinguishes four categories which are positioned as nodal value in this paper: utility, social significance, emotional and spiritual. These categories are used as starting point for the framework and further supplemented with other relevant nodal values.

UTAUT is Unified Theory of Acceptance and Use of Technology.

The Digital Gaia Scenario: The network of embedded microprocessors becomes sufficiently effective to be considered a superhuman being.

In the food industry this is also referred to as food texture.

This paper contains a first orientation, interpretation and description of the sociomaterial relation between IT values. Further theoretical and empirical research is needed to determine this sociomaterial relational concept in more detail.

We add here the word temporary before condition because this reflects the sociomaterial principle that IT values are in an ongoing state of becoming subjected to dynamics of emergence.

[START_REF] Verniers | IT Service Portfoliomanagement: Maximaliseer de Waarde van IT[END_REF] This relational view and entanglement of IT valuesbased on sociomaterial principlesis important and meaningful to understand the concept of IT values in this paper. However, more investigation is needed to deepen out this relationship and to create a stronger theoretical fundament.

Personal reflections, findings and insights collected during the study to IT values and their relations are captured and expressed in a number of (smaller) articles and blogs on media like Slideshare, ManagementSite and Blogit: http://www.slideshare.net/ldohmen; https://www.managementsite.nl/auteurs/leon-dohmen; http://www.blogit.nl/author/leondohmen

Acknowledgements. The author thanks Bert Kersten, professor at Nyenrode Business University and Marijn Janssen, professor at Technical University Delft for their sublime and extended guidance and support during this study. Without this great help this paper could not have been written.


Eva Söderström
email: eva.soderstrom@his.se

Jesper Holgersson
email: jesper.holgersson@his.se

Beatrice Alenljung
email: beatrice.alenljung@his.se

Hannes Göbel
email: hannes.gobel@hb.se

Carina Hallqvist
email: carina.hallqvist@hb.se

The Conceptual Confusion Around "e-service": Practitioners' Conceptions

des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

The need for providing services using information and communication technology (ICT) has multiplied concurrently with the growth and increased importance of ICT in society, for public administrations as well as business organizations. Nowadays, customers and citizens expect services to be electronically available, and the e-service concept has been a central concern in several research areas in recent years, e.g. ebusiness [START_REF] Janita | The antecedents of client loyalty in business-to-business (B2B) electronic marketplaces[END_REF], IT development and maintenance [START_REF] Lu | Recommender system application developments: A survey[END_REF], and e-government [START_REF] Fakhoury | Citizenship, trust, and behavioural intentions to use public e-services: The case of Lebanon[END_REF]. It has been described by practitioners as well as researchers, and quite a few researchers have tried to explain what "e-service" is [START_REF] Rowley | An analysis of the e-service literature: towards a research agenda[END_REF][START_REF] Rust | E-Service and the Consumer[END_REF]. However, a universal definition is lacking, and "e-service" hence suffers from conceptual vagueness. The purpose of this paper is to investigate the conceptual vagueness and its consequences from a practitioner perspective, and to revitalize the conceptual discussion about e-services. In particular, the discussion will be conducted in relation to its kindred concept IT service.

Framing the concepts e-service and IT service

A "service" is traditionally seen as a set of activities provided by a provider to a consumer in order to generate value for both parties [START_REF] Grönroos | Service logic revisited: who creates value? And who cocreates[END_REF]. However, "service" is associated with a wide variety of meanings, not the least depending on the current context, and is thus burdened with a clutter of meanings. There is no commonly agreed definition of "e-service" [START_REF] Rowley | An analysis of the e-service literature: towards a research agenda[END_REF], but in a broad sense, e-service is seen as service delivered via electronic networks [START_REF] Rowley | An analysis of the e-service literature: towards a research agenda[END_REF][START_REF] Javalgi | The export of e-services in the age of technology transformation: challenges and implications for international service providers[END_REF]. Most research also agrees that e-services are based on interactivity and "driven by the customer and integrated with related organizational customer support processes and technologies" [8, p. 186]. It is a consumer who initiates interaction by requesting a service from an e-service provider. Researchers define e-services differently. For example, Javalgi, Martin [START_REF] Javalgi | The export of e-services in the age of technology transformation: challenges and implications for international service providers[END_REF] says that e-services are interactive services delivered via the Internet whereas Rowley [4, p. 341] defines e-service as "deeds, efforts or performances whose delivery is mediated by information technology". Many researchers, however, take the concept for granted and do not define it at all. Instead, e-service is treated as something that is commonly known [e.g. Within this field, Information Technology Infrastructure Library (ITIL) is one of the recognized large and extensive frameworks [START_REF] Cannon | ITIL Service Strategy 2011 Edition[END_REF]. ITIL views an IT service as a service offered by an IT service provider. In contrast to the ITIL view of IT services, Jia and Reich [START_REF] Jia | IT service climate, antecedents and IT service quality outcomes: Some initial evidence[END_REF] claim that the IT service concept traditionally has been described as a human mediated service delivered by IT personnel to business clients. This insinuates that an IT service is only related to the support provided to a user by a helpdesk function. It is also a more narrow view of the IT service concept than the one suggested by ITIL, thus emphasizing the conceptual confusion in the area.

Research design

The study has a qualitative research approach in which the conceptual views and interpretations of e-service and IT service in different organizations have been investigated. Data was collected from 7 municipalities, 5 small and medium-sized IT enterprises (SMEs), and 1 regional alliance of municipalities. The interviewees were chosen based their potential to provide rich information concerning the concepts in focus.

Interviews

Open-ended interviews were conducted in which a semi-structured interview guide was used [START_REF] Patton | Qualitative evaluation and research methods[END_REF]. This ensured a solid basic part of the interviews, and gave flexibility to add questions when needed. The questions covered: a) if some of the concepts eservice or IT service are used in the organization, b) if other related similar concepts are used, c) the interviewees perception of the concepts, and d) if there are organization-collective definitions of the concepts. The interviews have been performed by various combinations of researchers, thus allowing for investigator triangulation [START_REF] Patton | Qualitative evaluation and research methods[END_REF]. Most interviews were conducted at the participant's workplace, some through the phone or email due to geographical distance. Each lasted for about 15-20 minutes, were recorded and subsequently transcribed.

Data analysis

The qualitative data analysis was conducted in three steps, with an emphasis on researcher triangulation [START_REF] Patton | Qualitative evaluation and research methods[END_REF]. 1) Each researcher separately walked through the transcripts for their own perception of the material without being influenced by the others.

2) The researchers agreed to review the material from these dimensions: a) similarities and differences within public organizations; b) Similarities and differences within commercial organizations; and c) similarities and differences between public and commercial organizations.

3) The researchers conducted a joint analysis using a whiteboard and color coding. Each respondent was given an identifier (letter + number): C for companies, M for municipalities, and LGF for the regional alliance.

Empirical conceptual elaboration 4.1 Similarities and differences within public organizations

In public organizations, the e-service concept is widely used and mostly referring to the same thing: services that previously were handled manually are now also offered via the Internet. The following quotation is an example of this view: "...E-service for me is something that is targeting citizens digitally.

"(ME)

The focus is on citizens, but also companies. Public organizations often speak of citizens as external end users of the e-services, as illustrated by this quotation:

"An e-service is [...] a self-service that I can use to keep in contact with the municipality or a public authority, [...] and that I can do it anytime. If the e-service is really good, I think it should have connection straight into the business systems so that it results in more efficiency" (LGFA)

Accordingly, e-services need to provide value, for citizens and/or commercial organizations, for the municipality, or for both. This view is in contrast to a more general perspective in the e-government research community emphasizing that e-service mostly is provided by public administrations as a means to enhance internal efficiency. However, some municipalities claim that "real" e-services must provide value for both citizens and municipalities: "I do not think it is a real e-service when it is only the citizen that benefits, while the internal handling is the same as before. You spend the same amount of time." (MC)

Mutual value is illustrated by the Swedish Association for Local Authorities and Regions, who say there is evidence that new and efficient e-services have contributed to reduce administrative costs for commercial organizations with 7 billion SEK, and that the e-services have reduced wrongful payments to citizens with 150 million SEK per year [START_REF] Skl | Strategy for the e-society[END_REF]. Some municipalities view digitized forms as e-services, while others view e-services as being those who cover an entire chain from citizens into the organization's ICT systems:

"We are talking smart e-services [...] that get into the various organizational systems." (MD)

For some municipalities, mutual value is key while others are satisfied with increased value for only citizens. In contrast to "e-service", the majority of the municipalities do not use IT service at all, they simply state that they are not familiar with or are not using that as a concept in their organizations. Those who do use it or relate to it in some way view "IT service" as the internal IT department and helpdesk service:

"IT support is what we use, you say computer support or IT support but this is more practical. You want help with something concerning IT." (MF)

Similarities and differences within commercial organizations

In commercial organizations, an e-service can be defined in many different ways, but primarily connected to the Internet and to end-users and what they can do online: "A traditional service that is accessible via a network-based interface, typically implemented using web technology. Preferably services provided by public authorities." (CG)

The focus of companies seems to be on IT, and on service offerings using IT. In commercial organizations, "e-service" is not as prominent as "IT service". A common view of the IT-concept is in line with definitions provided by existing frameworks: "Yes, the idea is that we must create value by managing the results that the client wants without the need to take ownership of specific "risks". IT Services is really this concept but applied to people and technology in an IT organization." (CE)

Hence, the definition of IT service is wide and does not focus only on end-users. One reason may be that existing frameworks such as ITIL are commonly used in commercial organizations, who therefore inherit the definitions used in the frameworks. It should be noted that not all commercial organizations use the term IT service, but rather have a plethora of service types that they discuss: "I actually think we mostly use the service concept [.

..] that is because we know what area we operate within and what area we focus on [...] Well we know we work

with IT services so perhaps that is why we do not define it so explicitly." (CB) Some companies differentiate between IT service and e-service in a different way, but referring to IT services as something internal and e-service as being external. Others, however, view e-services as being for organizational development instead. One very common view of e-services in commercial organizations is that the concept is associated with public authorities rather than commercial organizations:

"We don't use those concepts [e-service and IT service] in our organization, they are more used within the public sector." (CF)

4.3

Similarities and differences between public and commercial organizations

When merging material for the two organizational types, several similarities and differences can be identified. The ITIL framework, for example, colors the commercial organizations' view of the service concept, which differs somewhat from how public authorities define it. One key aspect we identified is that of translation ambiguity of the concept "service" to other languages. Our research was conducted in a Swedish setting, and the Swedish language can translate "service" in two ways: One is focused on what is performed rather than on the technology mediating the service, while the other is technology-focused in terms of the technology used being the center of attention, such as in the ITIL definition of IT service. Commercial organizations are to some extent aware of the dual meaning of the "service" concept, while municipalities mainly refer to the service concept in relation to "support". This is natural since public organizations always have been focused on servicing their citizens and commercial organizations. The commercial organizations base and develop services focused on IT, involving IT technology, as well as processes and people that use the technology.

Concluding analysis

Public and commercial organizations both differentiate between internal and external e-services. For example, CA expressed that e-services are services to end customers, which indicates that there are other services that are internal. People attach different meanings to concepts, and a common definition is often lacking: "We do not have a common definition [of the e-service concept] and we suffer from that." (CA).

A consequence of different meanings is that respondents may answer questions originating from one meaning, while researchers collecting data, or the collaborating organization had a different meaning in mind. The risk is that the interpretation does not represent the actual views of the other, which can make e.g. research results flawed and difficult to compare. Our study shows that there is a conceptual confusion based on both language and interpretation, and that definitions and scope vary within and between public and commercial organizations. Failing to ensure that collaborating partners, customers and providers, etc. mean the same thing can thus result in great problems. A common ground needs to be documented in any collaboration, in particular if translation is an issue. Our findings showed translation problems between Swedish and English, but this problem may hold true for other languages as well. Whether or not this is the case can only be established when a common ground is in place. Another dimension of the e-service conceptual discussion is what counts as a "real" eservice and what does not. Opinions vary, and even if research has discussed this issue to some extent, there is a difference with how it is discussed in public and commercial organizations. Future research should adopt a practitioner's perspective and conduct studies focused on empirical application of these levels. The purpose of this paper was to draw attention to the problem of conceptual vagueness and its consequences, and to revitalize the conceptual discussion about e-services. Our findings are a start of such a discussion, and future research needs to deepen and expand e-service research concerning its vagueness and confusion.