SYNOPSIS:

The failure of many accounting, financial, and other commercial informtion systems to meet their objectives drives us to seek new ways to describe the development of information systems. This paper attempts to do so by presenting a process model of information system development (ISD). The model portrays the dynamics of the ISD process and how the process is affected by two key contextual factors-the system's perceived threat to users and the relative power of the users and the IS group. Based on these contextual factors, four process scenarios-co-aperation, user-dominated, IS-dominated, and confllct-are generated. The tactics employed by users and IS professionals in each scenario are illustrated using case studies. One of the case studies also illustrates how the process scenario may change during the ISD process. Accountants and others charged with the development of an information system can use the contextual factors associated with the project to identify the likely process scenario. Moreover, by continuously monitoring process events and contextual factors, they can improve their understanding and management of ISD.