ERP的導入乃是一項技術創新及變革管理的複雜習題。因此，本研究主張吾人需要有一個詮釋性的研究架構(interpretive framework)來了解ERP系統的導入過程，特別是因為ERP系統與原企業程序不契合所引起的系統客製化議題。本研究將著重於ERP導入時系統客製化過程的描繪與分析，同時採用「脈絡論」(contextualism)作為個案的分析基礎，期望在一充滿複雜性的導入程序及可能改變挑戰企業核心信念與結構的文化變革過程中，以客製化為探討的核心元素，詳細描述ERP導入的整個過程(process)、影響系統導入的相關事件的脈絡(context)，及由ERP導入所引起產生的資訊科技與企業的改變內容(content)，同時將過程、脈絡與內容這三項評估元素間的連結加以概念化。本研究分析國內一家大型顯示器企業，由該個案導入ERP系統的外部環境、內部決策結構及時間發展上的變革，呈現ERP導入的前後脈絡。最後，本研究根據分析的個案，提出幾點管理意涵與未來研究的建議。

ERP implementation is a complex exercise in technology innovation and organizational change management. Hence, this paper maintains that an interpretive framework is needed to understand and study the implementation processes of ERP systems, especially when the issue of system customization is pronounced. The emphasis here is on describing and analyzing change processes induced by ERP system customization strategies in context, illustrating how and why the content and the performance of customizing and ERP system can be constrained and enabled by both the external environments and internal organizational contexts. A case of ERP system implementation in the monitor industry is analyzed based on a contextualist framework. The historical and contextual issues are revealed and the interplays between the content, process and context of changes are analyzed. Finally, we conclude with a discussion based on our case analysis, and its managerial implications, and future research directions.