Abstract: Abstract: Organizations across China have invested billions of yuans in ERP. But the potential business value of ERP cannot be fully realized until they are extensively assimilated in an organization, and the success cannot be claimed until technology assimilation is ultimately achieved by the organization. A sturctured theory and the concept of meta-structuring actions are drawn on to explain the importance of business-IT coordination mechanism-formal, informal, and high level for achieving higher levels of ERP assimilation within an organization. Survey data are utilized to test a Nomo-logical network of relationships between business-IT coordination mechanism and the extent of organizational assimilation of ERP. It is also offered guidance to the IT managers and practitioners.

Key words: business-IT coordination, ERP, technology assimilation, structured theory, institutional structur