Introduction In recent years the business community has been bombarded witha plethora of 'three letter acronyms' coined by various individuals and bodiesclaiming that a new methodology will transform your business and is the panacea for allills. The information technology industry is not without guilt in this area, with one ofits most recent acronyms, ERP or Enterprise Resource Planning, being promoted as thesolution to a mind-boggling variety of business problems.