The article discusses the social impacts of computing, particularly focusing on resistance to management information systems (MIS) implementation. M. Lynne Markus, an expert in organizational issues related to advanced information technologies, explores the reasons behind resistance to MIS implementation. She highlights three main theories of resistance: internal factors, external factors, and interaction between system design and organizational context. These theories differ in their assumptions about systems, organizations, and resistance, and they have different implications for implementation strategies. The article also presents a case study of a financial information system (FIS) implemented at Golden Triangle Corporation (GTC). The FIS was designed to collect and summarize financial data, but it faced resistance from divisional accountants. The resistance was attributed to differences in the roles and responsibilities of corporate and divisional accountants, as well as to the political dynamics between them. The system's design centralized control over financial data, which led to resistance from divisional accountants who felt their autonomy was compromised. The article argues that the interaction theory, which considers the interaction between system design and organizational context, is the most effective in explaining resistance. This theory suggests that resistance arises from the interaction of technical design features with the social context in which the system is used. The political variant of the interaction theory is particularly relevant, as it explains resistance in terms of power dynamics and organizational politics. The article concludes that the interaction theory provides a more accurate and comprehensive explanation of resistance than the other two theories. It also emphasizes the importance of considering the political context of system implementation and the need for implementors to understand the social and organizational factors that influence resistance. The case study illustrates how the interaction theory can be used to predict and explain resistance, and how it can help implementors develop strategies for successful system implementation.The article discusses the social impacts of computing, particularly focusing on resistance to management information systems (MIS) implementation. M. Lynne Markus, an expert in organizational issues related to advanced information technologies, explores the reasons behind resistance to MIS implementation. She highlights three main theories of resistance: internal factors, external factors, and interaction between system design and organizational context. These theories differ in their assumptions about systems, organizations, and resistance, and they have different implications for implementation strategies. The article also presents a case study of a financial information system (FIS) implemented at Golden Triangle Corporation (GTC). The FIS was designed to collect and summarize financial data, but it faced resistance from divisional accountants. The resistance was attributed to differences in the roles and responsibilities of corporate and divisional accountants, as well as to the political dynamics between them. The system's design centralized control over financial data, which led to resistance from divisional accountants who felt their autonomy was compromised. The article argues that the interaction theory, which considers the interaction between system design and organizational context, is the most effective in explaining resistance. This theory suggests that resistance arises from the interaction of technical design features with the social context in which the system is used. The political variant of the interaction theory is particularly relevant, as it explains resistance in terms of power dynamics and organizational politics. The article concludes that the interaction theory provides a more accurate and comprehensive explanation of resistance than the other two theories. It also emphasizes the importance of considering the political context of system implementation and the need for implementors to understand the social and organizational factors that influence resistance. The case study illustrates how the interaction theory can be used to predict and explain resistance, and how it can help implementors develop strategies for successful system implementation.