“…However, they did not indicate whether all the factors were needed, or if all the factors needed to be used with the same level of effort. More recently, Aloini et al (2007), emphasizing the importance of organisations focusing on ways to make their ERP implementation successful, looked at different approaches taken in the literature and compared them from a risk management point of view to highlight the key risk of failure factors and their potential impact on ERP projects success. Grabski and Leech (2007) extended the research on control theory (e.g., Ouchi, 1979;Eisenhardt, 1985Eisenhardt, , 1989Kirsch, 1996Kirsch, , 1997Kirsch et al, 2002) through the use of the economic theory of complementarities (see Milgrom and Roberts, 1990, 1994, 1995.…”