10. Sectoral Differences: Cooperation across different functional areas entailed by ERP system is less likely to be a chieved in every organization (Zhou-Sivunen, 2006). According to Allen and Kern (2001) when ERP systems are implemented in the public sector they are seen as showing a “philosophy of the private sector”. Many organizational practices are impacted not only by societal aspects, but also by the reflections appropriate within an organizational sector, public or private. Private organisations differ from public organization at different level (Heintze and Bretschneider, 2000). At the individual level public sector managers and employees vary in their response to incentives; identification with the organization and level of satisfaction with work (Rabaa’I and Gammack, 2008).