Three alternative explanations: (1) system-determined theory or that resistance is caused by factors related to an inadequate system, such as its technical deficiencies, poor ergonomic design, or lack of user friendliness. (2) people-determined theory, resistance was caused by factors internal to users, such as accountants' cognitive styles or personality traits that were incompatible with using the system (3) interaction theory: resistance was not caused by factors intrinsic to the system or the people, ut by the interaction between the two factors.