This paper presents a case study of implementation of a complex ERP by a worldwide company with
headquarters in the US (Iris Co). Organizational units are represented as systems which interact in
the process of technology appropriation. We study the interactions between the implementation of
large-scale IS and management of the tradeoff between non-coupled vs. tightly coupled systems. We
focus on the process and the dialectic of loosely coupled systems as a way to balance efficiency and
flexibility when organizations are required to achieve efficiency through centralization and control at
the expense of autonomy and flexibility. Our findings highlight the importance of developing learning
skill for achieving this balance.