The evaluation of IT&C contribution to theorganization performance concerns both the academic researchers and theorganizations’ practitioners. Starting from the well known paradox of Sollow "You can see the computer age everywhere butin the productivity statistics", two questions became recurrent anddelicate in research: To what extent the use of IT&C and, particularlyEnterprise Resource Planning systems (ERPS), contribute to the organizationsoverall performance improvement? and What performance are we talking about? Theresults of empirical researches are, until now, conflicting, evencontradictory.