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Abstract
The factors leading to the success or failure of IT implementations by accountants are investigated in a health service situation. Tbe case study adopts the participant observation methodology and the factors observed are classified as motivators and demotivators. Using a project dependent definition of success, a catastrophe theory framework is used to describe the outcome of the combined influence of these factors. Four particular IT projects are discussed and the factors observed include: the influence of higher levels in the organizational hierarchy, some systems characteristics, the seduction of technology, external pressures, the ‘rate of change’, skills shortage and reliability. By comparing the examples described with features mentioned by other authors, it is noted that some factors appear to be generally applicable, whereas others may be context dependent.