ERP系統不易導入成功且所費不貲。過去的研究顯示，ERP採用成本中大部份為 顧問費用的支付，因為大部份企業不易在沒有外部顧問的協助下，可以以內部知識及技能來成功導入ERP系統。因此，有效的透過專業顧問來促進成功的可能性及降低成本就顯得具重要性。本研究以代理理論觀點來了解：顧問如何參與並貢獻知識於導入企業之中，以對其專案成果產生影響。本研究先對12家成功導入ERP企業進行次級資料分析，並與二位ERP導入顧問進行深度訪談，來了解ERP導入過程中，顧問的參與程度與知識內涵如何影響導入過程。本研究結果建議：ERP導入企業，尤其是專案團隊 (含資訊管理單位) 應與ERP顧問之間建立信任關係，如此才能充份且有效的運用其知識及技能，移轉新知識至組織內部；高階主管的參與並適時的給予顧問壓力，有助於ERP系統的導入。

Enterprise Resource Planning (ERP) systems are difficult and costly to implement. Prior Studies show that a large portion of the overall implementation cost can be attributed to consulting fees. And it becomes crucial to use consu1tants effectively to improve the likelihood of success and keep the overall costs low. In this study, the authors draw from agency theory to explore how consultant involvement and knowledge of the implementing organization can impact the outcome of the project. This research selects 12 successful implementing companies to proceed on secondary data analysis and takes the interview with 2 consultants for understanding the consultant involvement and knowledge transfer in implementation process. It is suggested that the trust relationship between implementing firms and consultants, especially MIS department, can effectively improve and use consultants’ skills and knowledge appropriately, as well as transferring and retaining essential knowledge within the organization. The top m angers’involvement also can benefits the ERP implementation.