Despite the great strides that MIS have made in their coverage, their development and technological renovationhave often failed to be in satisfactory sync with the ever-changing business needs. Our view is that this failure isattributable to the fact that these computer-based systems have not equipped themselves with the adequateflexibility needed to respond promptly to business environmental changes.

This study proposes a methodology for planning the implementation of flexible information system (IS) aimedat helping business organizations respond quickly to the environmental changes. First, we consider the meaningsof business agility. Next, we elucidate the nature of the difficulties afflicting IS management through an analysisof the technology–organization relationship. We then define IS flexibility and its enhancement approach as asolution, and propose our concept of ‘penalty of change,’ which should be practical for defining and evaluatingIS flexibility in terms of cost and time.