企業在導入企業資源規劃系統時往往都會超支逾時，伴隨著企業流程再造的進行，對組織帶來極大的衝擊。如何成功地導入ERP系統，已是近年來產學探討的重要議題。本研究目的在探討企業導入ERP系統的過程，利用程序理論方法，以瞭解導入過程的各個階段及其可能的結果，藉此掌握各階段能否成功的影響因素，並據以瞭解整個ERP導入專案結果的成因。多重個案的研究結果顯示ERP系統導入過程可區分為方案許可、專案執行、調整整頓、維運升級四階段各導入階段的可能結果為成功進入下一階段、或因該階段受外部因素或組織內部問題影響而造成程序損失，貽誤下一階段、或停滯於該階段。本研究也發現，導入各階段能否成功的必要條件亦有所不同。

The Implementation of an ERP system often ends up with cost and time overrun. Accompanying with business process engineering, ERP Implementation always implies significant organizational change. How to implement an ERP successfully becomes a common concern for both academics and industries. We study the process of ERP implementation using the process theory approach. The purpose is to identify the phases and the factors that affect the outcome of ERP implementation phase. We employ a multiple-case study and the results confirmed the four-phase process model: chartering, project, shakedown, and onward and upward, proposed by Koh et al. The possible outcomes for each phase include: success, process loss resulted from external factors or internal problems, and stagnation. It also shows that, necessary conditions are different in each phase.