The document outlines 10 common reasons why half of ERP implementations fail. These include lack of proper staff training, lack of commitment from top management, insufficient resources, internal employee resistance to new systems, using a bottom-up vs top-down approach, failure to plan for future expenses, inability of vendors to provide timely customizations, lack of proper usage by some departments, wrong ERP selection, and organizations attempting to build ERP solutions themselves instead of using vendors with ERP expertise.