The prevailing discourse of “resistance vs. acceptance” in IT implementation research mostly personalizes the issue as “users” versus IT implementers (e.g., managers, CIOs, CMIOs, etc.). This kind of discourse has created an IT-implementer-centric attitude among IS scholars and practitioners. The IT-implementer-centric attitude, while embraces “acceptance” as a desirable reaction almost unconditionally, frequently holds for minimizing or more conservatively suppressing “resistance” to IT implementation. In other words, the mainstream IT implementation research, almost completely, treats “users” as passive recipients whose choices, as they face pre-developed/pre-designed/pre-rolled-out technology being implemented, can only be defined on a spectrum from “acceptance” to “resistance.” The current research study, however, offers an alternative perspective that views the “resistance vs. acceptance” duality “from the other side,” i.e., from the perspective of the supposed “resistors” or “acceptors” themselves. Through a review of the literature, this study first identifies major drawbacks of the extant theories and models of IT implementation research. Next, drawing on an interpretive paradigm of research (more specifically, phenomenological sociology), this study investigates a real world case of healthcare IT implementation. The results of the aforementioned literature review and case investigation subsequently form the basis for the study’s proposed theoretical account, which provides an unprecedented understanding and explanation of how actors representing different stakeholder groups, among which people who are routinely called “users” are but one group, experience IT implementation as they live their everyday lives. The proposed theoretical account is lastly used as a guide for crafting both practical and research prescriptions with respect to managing IT-involved change occasions.