Abstract. Despite the proliferation of information technology, the implementation of information systems remains problematic. Many systems fail to live up to expectations and some end up as disasters. Research on implementation has been conducted for the past two decades, but no theoretical framework for IS implementation has been widely accepted. This paper proposes dialectical hermeneutics as a theoretical framework for IS implementation research. Dialectical hermeneutics, as an integrative theoretical framework, combines both interpretive and critical elements, and addresses those social and organizational issues which are critical to the successful implementation of information systems. The case study research method was used to examine the implementation of systems in three organizations.