ERP systems acceptance usually involves radical organizational change because it is often associated with fundamental organizational improvements that cut across functional and organizational boundaries. Recognizing that ERP systems involve organizational change and their implementation is overshadowed by a high failure rate, this study focuses attention on employees? perceptions of such organizational change. For this purpose, the research incorporates a conceptual construct of attitude toward change that captures views about the need for organizational change. Structural equation analysis using LISREL provides significant support for the proposed relationships. Theoretical and practical implications are discussed along with limitations.