Enterprise resource planning (ERP) systems are regarded as among the most innovative information technology products developed over the past two decades. Thus, they have become the backbone of management information systems in the organizations that have implemented them. The difficulties associated with their high failure rate, however, have been the subject of extensive studies. To expand on this knowledge, this study has two research objectives: to examine the relationship between corporate governance structures and implementation results and to investigate whether implementation outcomes vary by country. This study focuses on the project steering committee’s involvement, internal auditors’ participation, and the change management plan implementation. The results demonstrate that steering committee involvement is a primary factor that influenced the success of ERP implementation; and that institutional factors in country of deployment are important determinants of ERP project outcome.