Despite the pressing need for computerized Information Systems (IS) in both public and private sectors of developing countries, research shows that most IS are not performing the role successfully and do not achieve the desired objectives. There is increasing focus on risk factors associated the non-technical issues that impact significantly upon development success. Through the lens of a government IS project for the Ministry of Social Development (MOSD) in the Sultanate of Oman, we identified resistance as an outcome driven from non-technical risk factors that negatively affected the project. We found that where a change in the top management occurred there was an associated risk attached to any extant IS development projects. The incoming top management change in IT strategy inadvertently created a gap between the new business objectives (non-technical) and existing beliefs impacting directly on development success. Using Leavitt’s (1964) Socio-Technical Model as a framework of organizational change we put forward an extended model aimed at handling gaps emanating from non-technical risk factors. In this way, we contribute to the body of knowledge within the IS development domain and also seek to contribute to better understanding of the significance of such resistance driven from non-technical risk factors in IS projects within developing countries.