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Over the last decade, many governments have sought out enterprise-wide financial and human resource systems (commonly known in the technology industry as "ERP" systems) with the expectation that these systems would reduce costs by improving inefficient business processes. Unfortunately, far too many of these governments have been disappointed when their multi-million dollar technology investments have not yielded the desired outcomes. In most cases, the problem lies not in the technology itself, but rather in the cultural and institutional norms of the organization. If these norms are resistant to organizational improvement efforts, as they often are, they will undermine ...