Research Methodology A phased approach was adopted for gathering data concerning global ERP implementation issues. The first phase of the research adopts a semiotic approach involving content analysis. Krippendorf (1980) defines content analysis as “a research technique for making replicable and valid references from data to their contexts”. This data was collected from industry presentations, which focused on global implementations obtained from ERP user group conferences both locally and internationally. Some of the presentations include full transcripts or voice recordings of the presenter. In total there were approximately 2,000 presentations. These presentations provide a detailed firsthand account of industry experiences associated with global implementations. The speakers who are invited to speak at these events are usually management level industry specialists and are generally knowledgeable on the topic presented. A four-step process was used in the analysis of the content. This approach has been used previously by Yang and Seddon (2004) and more recently in Calvert & Seddon (2005) in the evaluation of content. Step 1: involves the recording of company demographics including solutions implemented and their scope. Step 2: involves the tabulation of key points as identified by each speaker in their presentation in terms of lessons learnt, critical success factors, and or challenges specifically related to Asian country implementations. Step 3: the speakers' comments are interpreted and coded including the grouping of similar factors. Step 4: involves an independent researcher to independently interpret, code and group similar factors. The two groupings are then compared and refined.