Organizations can potentially achieve significant value through data reuse to address diverse business needs within and across organizational boundaries. However, many still treat data as a static resource, overlooking its dynamic role in shaping organizational practices and enabling value creation. Drawing on a multi-source case study, this research examines how organizations transform domain-specific data into tradeable assets—such as data commodities—through the interplay of human actors, including data scientists, domain experts, and business users, and digital technologies, such as tools, systems, and platforms. Adopting a sociomaterial practice lens, this study identifies two sets of mechanisms at technical and organizational levels: (a) contextualization and decontextualization and (b) centralization and decentralization. These mechanisms illustrate how human and material agencies are interwoven to enact data reuse, fostering adaptability, reusability, and cross-organizational value creation.
