A research project is in progress to investigate the actual realisation of benefits from an ERP implementation. Specifically the research will investigate large Australian companies which have integrated their information systems portfolios with an ERP package. The research will discover whether or not the anticipated benefits of the project are actually realised after implementation. The conceptual framework which will inform this research is under development and considers the Open Systems view of organisational theory, initially, Service Quality theory for assessing benefit, and the literature of ERP implementation. One pilot case study has been investigated and further cases are planned.