MANAGEMENT INFORMATION SYSTEMS COLLECT, STORE, PROCESS, AND OUTPUT INFORMATION THAT IS USED BY MANAGEMENT. IN THE MODERN ENVIRONMENT, SUCH SYSTEMS ARE USUALLY COMPUTERIZED AND INCLUDE THE USE OF ANALYTIC DECISION MODELS, LARGE-SCALE DATA BASES, AND TIME-SHARING TECHNOLOGIES. IN DISCUSSING THE DEVELOPMENT AND EVALUATION OF SUCH SYSTEMS, TWO COMMON FALLACIES ARE IDENTIFIED. ALTHOUGH MANAGEMENT INFORMATION SYSTEM (MIS) LITERATURE IS FILLED WITH ATTEMPTS TO SPECIFY THE DEFINITIVE CRITICAL VARIABLE, SUCCESS CANNOT BE PRODUCED UNLESS ALL APPLICABLE VARIABLES ARE KEPT WITHIN ACCEPTABLE LIMITS. A SECOND FALLACY COMMON IN THE LITERATURE IS THAT THERE IS ONE BEST WAY TO DESIGN AND IMPLEMENT MIS, WHICH ASSUMES THAT ALL ORGANIZATIONS HAVE THE SAME CHARACTERISTICS AND COMPLY TO SOME UNIVERSAL FORM. A MAJOR THEME OF THIS DISCUSSION IS THAT EACH ORGANIZATION, ITS MANAGERS, AND ITS MIS MUST UNDERGO A PROCESS OF MUTUAL ADJUSTMENT AND ADAPTATION. A PRINCIPAL CONCEPT DEVELOPED IS THE FORMALIZATION OF THE MIS DEVELOPMENT PROCESS IN ORDER TO PREVENT THE OVERSIGHTS AND AMBIGUITIES CAUSED BY INFORMAL DECISIONMAKING. A SECOND EMPHASIZED CONCEPT IS THE ASSIGNMENT OF RESPONSIBILITY FOR THE MIS DEVELOPMENT PROCESS. THE ENVIRONMENTAL ASSESSMENT AND HIGHER LEVEL STAGES OF TARGET DEFINITION ARE DISCUSSED AS THE RESPONSIBILITY OF TOP EXECUTIVES. CONTINGENCY PLANNING IS A THIRD CONCEPT DEVELOPED. THIS CONCEPT VIEWS VARIABLE COMBINATIONS INVOLVED IN THE DEVELOPMENT OF A GIVEN MIS AS UNIQUE TO THE ORGANIZATION INVOLVED, REQUIRING EXAMINATION OF EACH RELATED GROUP OF VARIABLES SO THAT DECISIONS CAN BE MADE IN EACH SITUATION OR CONTINGENCY RELATING TO THE VARIABLE GROUP. NOTES, SUGGESTED READINGS, AND SUBJECT INDEX ARE PROVIDED. (AUTHOR ABSTRACT MODIFIED)