企業資源規劃系統 (Enterprise Resources Planning, ERP)導入的相關文獻指出有許多關鍵因素會影響ERP系統的成功，然而關於創新擴散因素和ERP系統導入成功之間的關係仍然缺乏實徵的研究。ERP系統的導入可以視為組織內創新擴散的過程，本研究引用創新擴散理論加以說明分析，並採用郵寄問卷的方式調查驗證ERP系統導入成功因素的模型。本研究設計一份兩式的問卷分別針對ERP專案經理以及ERP主要使用者衡量更具代表性的知覺印象，對於台灣地區的製造業公司進行關於組織因素、創新科技因素與ERP專案整體成功的調查，一共回收128份有效問卷。使用部分最小平方法 (Partial Least Squares, PLS)進行資料分析的結果發現：(1) 組織準備度和資訊科技基礎建設之能力有助於企業管理ERP系統導入期間所引發的組織層面議題；(2) 當導入期間面臨的ERP軟體與組織之差異度愈高時，組織準備度更突顯對於組織導入成功的重要性；(3)ERP系統於組織層面的導入成功將同時影響專案績效和ERP系統的成功。最後，根據研究的結果提供企業一些管理ERP系統導入的建議。

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