The chapter discusses the resistance to Management Information Systems (MIS) and the theories that attempt to explain this resistance. The author, M. Lynne Markus, from the Alfred P. Sloan School of Management at MIT, highlights the importance of understanding resistance to improve MIS implementation strategies and outcomes for organizations. She identifies three main theories of resistance: people-determined, system-determined, and interactionist. Each theory has different underlying assumptions about the nature of technology, organizations, and resistance itself. The people-determined theory posits that resistance is due to internal factors of individuals or groups, such as cognitive styles or personality traits. The system-determined theory attributes resistance to technical or design flaws in the system. The interactionist theory suggests that resistance arises from the interaction between system design and organizational context, often involving power dynamics and political factors. Markus uses a case study of a financial information system (FIS) implemented at Golden Triangle Corporation (GTC) to evaluate these theories. The FIS was designed to centralize financial data and improve reporting, but it faced significant resistance from divisional accountants who felt it disrupted their workflow and power dynamics. Despite technical improvements and attempts to address resistance, the system continued to be used reluctantly by divisional accountants. The political variant of the interaction theory is found to be the most useful for explaining the resistance in the FIS case. This variant suggests that resistance is driven by the interaction between the system's design and the existing power structure within GTC, particularly the shift in power from divisional to corporate accountants. The author concludes that the interactionist theory, especially its political variant, provides valuable insights for implementors to predict, gather data, explain resistance, and develop effective implementation strategies.The chapter discusses the resistance to Management Information Systems (MIS) and the theories that attempt to explain this resistance. The author, M. Lynne Markus, from the Alfred P. Sloan School of Management at MIT, highlights the importance of understanding resistance to improve MIS implementation strategies and outcomes for organizations. She identifies three main theories of resistance: people-determined, system-determined, and interactionist. Each theory has different underlying assumptions about the nature of technology, organizations, and resistance itself. The people-determined theory posits that resistance is due to internal factors of individuals or groups, such as cognitive styles or personality traits. The system-determined theory attributes resistance to technical or design flaws in the system. The interactionist theory suggests that resistance arises from the interaction between system design and organizational context, often involving power dynamics and political factors. Markus uses a case study of a financial information system (FIS) implemented at Golden Triangle Corporation (GTC) to evaluate these theories. The FIS was designed to centralize financial data and improve reporting, but it faced significant resistance from divisional accountants who felt it disrupted their workflow and power dynamics. Despite technical improvements and attempts to address resistance, the system continued to be used reluctantly by divisional accountants. The political variant of the interaction theory is found to be the most useful for explaining the resistance in the FIS case. This variant suggests that resistance is driven by the interaction between the system's design and the existing power structure within GTC, particularly the shift in power from divisional to corporate accountants. The author concludes that the interactionist theory, especially its political variant, provides valuable insights for implementors to predict, gather data, explain resistance, and develop effective implementation strategies.