, 2003; MorningStar Inc., 2005) Translational costs are the efforts required in adapting to a new product, or more often, a newer system. Burnham does not identify this cost while Klemperer categorizes it as a 'learning cost' (Klemperer, 1987) and Greenstein identifies these efforts as 'conversion costs'. (Greenstein, 1995; Klemperer, 1987) .
Notwithstanding standard naming convention, translational costs cover a variety of impediments that may be encountered while incorporating and interfacing old data with a new system. Some of the initial Information Technology related examples first appeared in the late 1970s when Federal agencies were converting much of their data processing systems from one mainframe to another. (Greenstein, 1995) The astonishing cost in the form of lost time and productivity instigated General Accounting Office (GAO), National Bureau of Standards, and General Services Administration investigations. (Greenstein, 1995) The GAO, as reported by Kirchner, determined that conversion costs were unacceptable and that Government agencies should plan for such situations with regard to forthcoming contracting. (1980) The report further clarified a proper conversion plan designed to avoid such cost consuming catastrophes in the future. (General Accounting Office, 1980) Obviously, such a strategy is difficult to employ with success. .
Another more tangible form of switching cost is the financial cost. (Burnham et al., 2003) These bottom line damages are apparent to any management team and include equipment and exit costs as well as economic risk. Burnham and Klemperer define economic risk as "the cost of accepting uncertainty with the potential for a negative outcome when adopting a new provider about which the consumer has insufficient information". (2003; 1995).
In 1989, a New Zealand based manufacturing and distribution company elected to implement an Executive Information System (EIS).
