摘要:AbstractAlthough many companies have spent large investments on ES implementation, there is extensive evidence that only a limited number of them have been successful with the implementation. Realising the potential benefits offered by ES implementation and the high failure rate found in practice, the study reported here aims at developing a framework that can help to provide a better understanding of how the process can be managed to bring the benefits for the implementing organisations. Implementation is defined as a process started with decision to adopt ES systems and finished when organisation already used the systems as an integral part of the organisation. To develop the conceptual framework, results of previous research had been studied. Based on the results of previous studies, utilising relevant theories in the field of information system implementation and organisational change, a conceptual framework was developed. The framework addresses the project as well as the post-project stage of ES implementation, and a number of essential issues within the stages. System alignment, knowledge development, change mobilisation are the essential issues highlighted in the project stage while institutionalisation and system optimisation are essential isuues in the post-project stage.