This paper describes the construction of a model of the rationales used for ERP adoption. The paper describes the nature ofthe study and the reasons for selecting Grounded Theory as the research technique. The study used a multiple case study approach employing universities in the USA and Australia as cases. The data sources were electronic documents. The paper describes how the Grounded Theory method was applied and how the results were presented. Finally the suitability ofthis approach in this context is discussed