Although participating organisations have extensive accumulated ES implementation experience, many enterprise systems (ES) implementation projects are still problematic. This research examines the concept of “alignment” to gain a deeper understanding of the dynamic process through which organisations match their organisational needs to ES package’s capabilities. We seek to improve our basic understanding of important factors that either inhibit or facilitate this alignment in order to inform further theory development. We are using a longitudinal grounded-theory approach and a critical realist perspective to explore the ES alignment process. This issue is important because ES implementations that reflect alignment should result in improved business processes, thereby helping organisations obtain greater value from their ES.