Hirschheim and Smithson (1988, 1998, 1999) highlight the continuing dominance of objective-rational techniques in the assessment of the impacts of information systems. We suggest that emphasis on evaluation techniques or content becomes self-perpetuating. Willcocks and Lester (1999) support this view, suggesting that the dominance arises from adherence to values and measures used to assess the impact of previous generations of information technology. Symons (1991) highlights the importance of the evaluation process. Two models of process are introduced and compared. Scarbrough and Corbett’s (1992) model of organisation and technology as process is compared to the model proposed by Farbey et al (1993). The former emphasises utilisation and encourages longitudinal study of information systems impacts. The latter is primarily concerned with investment decisions that occur in the early phases of the information systems life cycle. The effects of the differing views of process on information systems evaluation are explored through discussion their implications for research and practice. Our aim in this short paper is not to present specific research findings, but to discuss the significance of the two models of process on the practice of evaluating information systems