Abstract
In this comparative case study research, we reflect on two enterprise resource planning (ERP) implementation stories at two large petrochemical companies in China. These companies implemented the same ERP system in a similar time span (though not at the same time). They are two very large Chinese State-Owned Enterprises (SOEs) and in this paper we highlight the centralization versus decentralization debate relating to IS-IT as this issue is proved particularly important in this specific context of Chinese SOEs. The first company went from a decentralized strategy towards a centralized one. Conversely, the second company went from a centralized strategy towards a decentralized one. Despite these differences, both companies successfully completed the projects with dissimilar mixed strategies.