In response to the call for research to unlock the mystery of benefit realization in ERP adoption and theorize the important predictors' effect on ERP implementation, we conduct this study. In this paper, we intend to theorize how leadership affects ERP implementation through fostering the desire organizational culture, in addition to its direct effect. We contend that ERP adoption success is positively related with the dimensions of organizational culture including learning and development, participating decision making, power sharing, comprehensive and cross-functional communication, and tolerance for risk and conflicts. In addition, we identify the strategic and tactical conducts that the top management can take to influence culture and foster the desired culture conducive to ERP implementation. The theoretical contributions and managerial implication of this study are discussed.