In this paper we present potential insights provided by Giddens' structuration theory to study the effects of cultural differences experienced by western companies establishing Enterprise Resource Planning (ERP) software in their Chinese subsidiaries. We use the data from a case study of a French firm's ERP project in its Chinese subsidiary to demonstrate the appropriateness of structuration theory to study such social systems. We find that five of Giddens' ten guidelines "for the overall orientation of social research" are indeed very helpful in understanding the problems that occurred in this particular situation.