本篇文章報吿昆士蘭政府五個相關機構導入企業資源規劃系統（Enterprise Resource Planning, ERP) 的個案硏究。爲了詳細的了解這五個政 府部門有關ERP生命週期之建置、管理與維護所帶來的議題，本硏究進 行的策略可以描寫爲探索性、敍述性與比較性的個案硏究方法，應用非匿 名個人化電子郵件及三個回合(Delphi-type)非結構性的問卷調查來進行。 嘗試性的將調查所得的資料映製至現存之理架構並無法滿足參與硏究者 (特別是參與的政府機構）對實質問題與影響差異化的立論。一個開放式、 多重編碼對照與綜合的過程確立了最後主要的十類組的結果。本硏究透 過互動式的討論程序來完成對硏究問題之調查，最主要之目的無不寄望所 有硏究參與者均能漸次地對難以細分的ERP生命週期建置、管理與維護 中所經驗的議題能詳細了解。隨著建置ERP組織的成長以及組織內應用 ERP的案例增加，確實了解於ERP生命週期管理與維護中所帶來之問題 與影響，將有效的分配及善用有限之組織資源，並有助於實現建置ERP系 統之益處。

This article reports a case study that examined the introduction of the SAP Financials system in five closely related Queensland Government agencies. Though SAP Financials have been in place in these agencies since late 1998, new issues associated with the ongoing support and evolution of the system continue to arise. A three-round, non-anonymous, Delphi-type survey was designed to understand and explicate major issues in relation to ERP lifecycle support within the five government agencies. Attempts to map issues to several existing, descriptive frameworks did not allow a satisfactory level of discrimination between substantive issues. An open coding approach and synthesis procedures resulted in a master set of 10 major issue categories. This article serves to focus discussion and promote constructive interaction for the purpose of developing an increasingly sophisticated understanding of the nuances of ERP lifecycle implementation, management and support generally, and of implementation within the public sector in particular.