The paper seeks to explore critically specific issues relating to IS, process and organizational change. The authors suggest that IS development should be regarded as a particular case of organisational change – an emergent consequence of individual and organisational learning processes. Empowerment of individuals to express their values, goals and preferences within the political and social context of the business organization is suggested to be at the heart of the development process, and crucial to strategic thinking. The authors conclude that a systemic Hermeneutic Dialectic perspective is essential in helping analysts to recognize (and engage) the inherent ambiguities and uncertainties of socially constructed realities. Vehicles are needed to enable individuals to express and to reflect upon their views. A framework is then proposed which the authors believe to be such a vehicle.