The global ERP industry blossomed in the 1990’s automating back office operations and in the new century moves have been made to introduce a “second and third wave” of functionality in ERP systems to facilitate benefit realisation. Research up to date has been limited in respect to these “second wave” implementations. The benefits and barriers to attaining benefits are presented with analysis of the extent that financial metrics are used to measure benefit attainment in core SAP systems. The main findings of the paper indicate that many ERP implementations do not attain expected benefits and the main reason for this lack of attainment are people related issues namely change management. --Information Resources Management Association (IRMA) International Conference, 2003