An ERP (enterprise resource planning) is an information system that makes it possible to manage and monitor on a daily basis all the information and operational services of a company. It is able to effectively reduce the cost of products, improve customer service experience, and increase business competitiveness. However, the implementation rate of the ERP system is much lower than originally planned, and many companies have not achieved the intended objectives. This situation is due to many factors (high implementation costs, technical complexity, lack of well-trained employees, lack of incentive mechanisms, etc.), but the key element is the separation of relations between the ERP system and enterprise strategy, organizational structure, and business processes. The purpose of this paper is to examine the role of IT governance in achieving ERP performance with a focus on the implementation phase.