In this paper, we present a case study of the restructuring of an Enterprise Resource Planning (ERP) system within a manufacturing company, in particular the combination of Material Requirement Planning (MRP) with a Just In Time (JIT) material management procedure at the assembly lines. We focus in this study upon the mutual shaping of technology and organizational culture, in particular the virtualization of the organization. It is argued that the implementation of ERP in this specific context was more than an adaptation of a standardized information system relative to organizational requirements, and that the organizational adaptations were more than a re-engineering of business processes relative to ERP. Instead, we suggest that in this case the ERP system itself has been transformed, including a change in the signification of ERP within the company. © 2005 Elsevier B.V. All rights reserved.