This study examines the values pertaining to Enterprise Resource Planning (ERP) adoption. ERP systems have been adopted extensively by large organisations over the last fifteen years. The paper examines how value preferences operate in this investment context. Values preferences are extracted from justifications for ERP adoption placed upon electronic media by organisations. A qualitative research approach was followed using eight universities in the USA and Australia as cases. This study identifies the bases upon which ERP adoption is justified and develops a model showing the underlying values behind them
