本文通过多案例研究方法，旨在探索企业文化对ERP系统消化吸收的作用机理。首先基于竞争性文化价值模型，将被采访企业的文化归类为组文化、层级文化、发展文化与理性文化四种类型，并在此基础上探讨和分析不同类型的企业文化对ERP系统消化吸收的作用机理。研究发现：关注企业内部运营的组文化和层级文化分别通过促进组织内的横向协调和纵向协调来影响ERP系统消化吸收；而关注企业外部发展的发展文化和理性文化通过组织内的探索性学习和利用性学习行为来影响ERP系统消化吸收。

By applying a multi-case study method, this study aims to explore the impact mechanism of corporate culture on ERP system assimilation. Based on the competing values framework (CVF), first, the cultural types of the case firms were classified as group culture, hierarchical culture, development culture and rational culture. Then, this study further explored the impact mechanism of the four types of corporate culture on ERP system assimilation. The case study analysis found that group culture and hierarchical culture influence ERP assimilation through horizontal coordination and vertical coordination respectively, while development culture and rational culture influence ERP assimilation through explorative learning and exploitative learning.