Journal of Applied Sciences1812-56541812-5662Asian Network for Scientific Information10.3923/jas.2014.2925.2938Al-MuharfiAbdul-Rahman A.1220141422The purpose of this study was to analyze accountants perceptions to measure ERP system implementation using a hybrid approach. Data was collected primarily using interviews, observations and some of archival sources. A total of 38 interviews were conducted using structured survey questions containing three parts that included listing certain implementation stages as identified empirically, classifying each stage (as success, wait and see, or failure), justifying the stages perceptions classification using the most effective factors among 18th critical factors selected form the literature. An interpretative case study analysis was used to make sense of how and why accountants perceptions measure ERP system during the implementation stages as a result of the effect of certain critical factors. Academics as well as the practitioners can gain benefits from the hybrid approach introduced in this study to monitor, manage and control ERP implementation. This study presented valuable work that combined theoretical and empirical aspects useful to analyze the ERP implementation and accountants perceptions in three case studies from Saudi Arabia. Overall, this study suggested that in future research the hybrid approach can be used to investigate other single users perceptions or multiple users perceptions to measure ERP system implementation.]]>Al-Hinai, H.S., H.M. Edwards and L. Humphries,20139121Al-Mashari, M., A. Al-Mudimigh and M. Zairi,2003146352364Al-Muharfi, A.R.A.,20032003pp: 111Al-Muharfi, A.R.A.,20109632642Al-Sehali, S.,20002000Amid, A., M. Moalagh and A.Z. Ravasan,201237227237Burns, J.,200013566596Dezdar, S. and A. Sulaiman,200910910371052Eisenhardt, K.M. and L.J. Bourgeois III,198831737770El Sawah, S., A.A.E.F. Tharwat and M.H. Rasmy,200814288306Haddara, M. and A. Elragal,201226111Kanellou, A. and C. Spathis,201314209234Kwak, Y.H., J. Park, B.Y. Chung and S. Ghosh,201259266277Langley, A.,199924691710Liao, X., Y. Li and B. Lu,20073210051017Lyytinen, K., M. Newman and A.R.A. Al-Muharfi,200924286304Mabert, V.A., A. Soni and M.A. Venkataramanan,2003146302314Mohr, L.B.,1982Pages: 260Pages: 260Moore, G.C. and I. Benbasat,19912192222Nah, F.F.H., K.M. Zuckweiler and J.L.S. Lau,200316522Newman, M. and F. Noble,1990189113Newman, M. and D. Robey,199216249266Ngai, E.W.T., C.C.H. Law and F.K.T. Wat,200859548564Pentland, B.T.,199924711724Ram, J. and D. Corkindale,201420151174Ram, J., D. Corkindale and M.L. Wu,2013144157174Robey, D. and M. Newman,1996143063Robey, D., J.W. Ross and M.C. Boudreau,2002191746Sabherwal, R. and M. Newman,2003186992Sabherwal, R. and D. Robey,19956303327Scapens, R. and M. Jazayeri,1998784649Schlichter, B.R. and P. Kraemmergaard,201023486520Shaul, L. and D. Tauber,2012112360384Spathis, C.,2006196782Stockdale, R. and C. Standing,200617310901102Subramanian, G.H. and A.R. Peslak,201050130138Van de Ven, A.H. and M.S. Poole,199520510540Walsham, G.,20022002pp: 101-113pp: 101-113Wickramasinghe, V. and M. Karunasekara,201231873887Williams, J., M.D. Williams and A. Morgan,201326235249Yin, R.K.,19942nd Edn.,Pages: 170Pages: 170Al-Muharfi, A.,20052005Lyytinen, K. and M. Newman,20066148