Enterprises gain innumerable tangible benefits when they use ERP systems, e.g. substantial increase in productivity, service quality, as well as improved business decision-making (Weng &Hung, 2014). There are also several intangible benefits of using ERP systems, such as standardization, business integration, and more efficient business performance (Marinho et al., 2021). The most interesting benefitgained by businesses is that it enhances the competitive position of the organization in the market. In spite of the various advantages determined previously, it is difficult to implement ERP systems, and thus, it may be unsuccessful.This paper presents a critical review of the related theories. This paper has the key objective of offering a broad overview of the pertinent literature studies to provide a theoretical framework for the adoption of cloud ERP

ERP, Technology Acceptance Model, Unified Theory of Acceptance and Use of Technology, TOE Framework, Dynamic Capability Framework, Theory of the Diffusion of Innovation