This chapter introduces the service delivery challenges experienced by users of enterprise resource planning systems (ERP) by discussing the user perceptions. The authors administered questionnaires to users of ERP systems and user perception of ERPs was found to affect them in service delivery. Software complexity, software usability, and user resistance were found out as challenges contributing the challenge of service delivery. Attribution theory, diffusion of innovation theory, and compatibility maturity model are discussed; existing theories are discussed in the chapter. Findings are outlined and conclusion made based on the questionnaires addressed to the respondents.