Implementing an Enterprise Resource Planning (ERP) system is expensive and time consuming. A substantial cost is associated with pre-implementation involvement and training designed to encourage acceptance and effective implementation of the system. The results of this study indicate that, contrary to conventional wisdom, extensive organizational investments in shaping pre-implementation attitudes do not always achieve the desired effects. Despite extensive time, money and effort, length of time with the firm and position had a greater impact on attitudes toward ERP capabilities, value, acceptance and timing than high levels of pre-implementation involvement.