Organizations spend billions of dollars and countless hours implementing Enterprise Resources Planning systems (ERPs) to attain better performance. However, the failure rate of ERP implementation is very high, with subsequent research interests focussing mainly on understanding the failure factors. With the spotlight of prior research mainly focussed on success and failure factors other important aspects have not been given enough attention. This paper starts from the proposition that users can evaluate the benefits of the ERP systems and users can judge whether or not ERPs provide reasonable payoff and outcomes for organizations. This premise is based on the view that the user creates the benefits through the accomplishment of tasks leading to the achievement of goals. The study consists of comprehensive literature review bringing to light previous investigations on the impacts of ERP on user performance and presents how ERP research utilises IS theory to investigate ERP in different settings.