This essay will discuss Enterprise Resources Planning (ERP) implementation, particularly in the factors that can lead to an ERP implementation of successful or unsuccessful. The difficulties in implementing ERP have made the ERP becomes an important research when it comes to ERP. What are the key factors that can lead to success or failure of ERP implementation. By gathering all the necessary resources we will be able to discuss more about the ERP and the key factors in order to come to the final conclusion for the ERP. Ultimately, success and failure are influenced by several factors explained in this essay. INTRODUCTION The development of people these days has also impacted the development of the business world. People try to find systems that can be used to help them in running the business, for example to reduce the cost of running the business. Since the 1950s the computer system had been used to cost. At the time, enterprise resource planning (ERP) systems had become important systems in the modern business world. The very meaning of ERP is an integrated software package composed of a set of standard functional modules (production, sales, human resources, finance, etc.) developed or integrated by the supplier that can be adapted to the specific needs of each customer (Esteves et al . 2000).ERP is a business system that combines all aspects of the business world such as planning, production, sales and marketing, projects. ERP became more popular in software that aided business operations, including order tracking, customer service, finance, inventory control, and human resources. ERP databases contain all company-related data that...... middle of paper ......l for implementing enterprise resource planning¡±, Proceedings of the 7th European Conference on Information Systems, vol . 1, pp. 273-97. Roberts, H.J. and Barrar, P.R.N. (1992), "Implementing the MRPII: Key Factors for Success", Computer IntegratedManufacturing Systems, Vol. 5 No. 1, pp. 31-8.Rosario, JG (2000), ¡°Leading Edge: Critical Success Factors in ERP Implementation Projects¡±, BusinessWorld, Philippines. Ross JW (1999), ¡°Surprising Facts About ERP Implementation¡±, IT Pro, Vol. July/August 1999. Sam D. (2000), ¡°ERP System Eliminates Bottlenecks at Bradley Corp.¡±, Midrange Systems, October 18, Vol. 12 i15 p36.Stair, R.M., Reynolds, G.W., Gelinas, JU Jr., Sutton, S.G., Hunton, J.E., Albright, S.C., Winston, W.L. & Zappe, C. (2007) Accounting information systems and financial models, Thomson, South of Melbourne, Victoria, Australia.