This paper reports preliminary results from a three-round, non-anonymous Delphi-type survey of 23 government agencies within the Queensland State Government (QSG). The survey examined issues associated with the introduction of the SAP R/3 within that government. Our analysis employs a holistic, interpretive and inductive approach towards understanding the issues underlying the implementation of an enterprise system such as the SAP R/3. Factor analysis of “weights” given by respondents in the final round of the survey on the relative importance of the implementation issues reveals the emergence of seven factors that could undermine the successful implementation of an enterprise system.