MIT chose SAP R/3 to replace six legacy systems – accounts payable and receivable, budgeting, purchasing, general ledger, and fixed assets accounting – which were the core functions of its financial operations. However, there were significant gaps between MIT’s requirements and SAP’s existing software. For example, SAP’s access control and security were not sufficiently strong to meet MIT’s needs. Moreover, the accounting module was not complete, and certain benefits and overhead charge processes were not aligned with government requirements for universities.