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The ERP (Enterprise Resource Planning) is a major innovation in the Field of Information Systems and Organization Management. Including their ability to make the organization more integrated and consistent, and absolute control of information. But the implementation of these projects remains a disturbing adventure that may lead to success or deadly failure of the organization that is embarking on this project. The aims of this article are to determine the necessary critical success factors for the ERP and causes of failures,through a comparative study of large organizations that have adopted ERP , for addressing the convergence and divergence points in implementation ERP. Such a study will allow us to develop a governance model for ERP
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