Following a literature review that sets this research in context, case study data from two companies, one in the United States and one in Israel, are presented. Data are used to compare the implementation process of SAP Enterprise Planning Systems (ERPs) in the two cultures. The unique patterns of the implementation process that emerge from the two case studies are discussed as examples of the decision-making patterns typical of the two cultures. When relevant, areas where the findings did not agree with the theory are highlighted. The conclusions section explores the implications from this research to broader issues of ERP implementation across cultures, including the implementation of ERP systems within the higher education sector, and possible directions for future research emanating from this study.