Two risky and costly end-user related taboos when developing information systems: qualifications and accountability/Dos tabues riesgosos y costosos relacionados con el usuario final al desarrollar sistemas de informacion: calificaciones y responsabilidad/Dois tabus custosos e arriscados relacionados ao usuario final ao desenvolver sistemas de informacao: requerimentos e responsabilidades

This work highlights two critical taboos in organizations: 1) taking for granted the quality of certain capabilities and attitudes of the end-user representatives (EUR) in information systems development projects (ISDP), and 2) the EUR's inherent accountability for losses in IS investments. These issues are neither addressed by theory nor research when assessing success/failure. A triangulation approach was applied to combine quantitative and qualitative methods, having convergent results and showing that in problematic cases, paradoxically, the origin of IS rejection by end users (EU) points towards the EUR themselves. It has been evaluated to what extent some EUR factors impacted a macro ISDP involving an enterprise resource planning (ERP) package, ranking the 'knowledge of the EUR' as the main latent variable. The results validate some issues found throughout decades of praxis, confirming that when not properly managed the EUR role by itself has a direct relationship with IS rejection and significant losses in IS investments.