There are two sides to every accounting and information system: the technical design considerations; and how these systems are accepted, used, and influence in important ways what goes on in organizations. The latter considerations are often neglected and overlooked with the unhappy result that the system goes unused or backfires. This book provides a comprehensive coverage of both the personal factors (human relations, social-psychological and cognitive styles) and impersonal forces (organizational context, uncertainty, environment, technology, organizational design) that influence (and are influenced by) accounting and information systems design and utilization. As such it focuses on the organizational, as well as the behavioral aspects of effective design. A comprehensive, step-by-step Instructor's Manual is available from the Publisher.