Many researchers have argued that firms implementing ERP systems would benefit from a better understanding of how to implement an ERP system and how will it change their business. This paper conducted an intensive review of OM current literature, academic and practitioner, to determine what theories have been established, and to create groundwork for managing the case studies. We purposely stayed away from areas that have been researched in an attempt to provide new insight into the transforming that takes place with an ERP implementation.