In the CanadianEMR Alan Brookstone points to  an interesting article in  Managed Care Magazine outlining some of the challenges facing the adoption of EMR in physician's offices in the United States.
You can find the CanadainEMR notes at: http://emruser.typepad.com/canadianemr/2004/12/2004_11_electro.html

Direct link to the article:
http://www.managedcaremag.com/archives/0411/0411.emr.html