Due to a large number of failed Enterprise Resource Planning (ERP) implementations in recent years, these projects are considered a risky endeavor for organizations of all sizes. Given the fact that the majority of research regarding these Critical Failure Factors has been conducted based on large enterprises, small and medium enterprises (SMEs) may be unable to implement the mitigation strategies suggested in these studies. To examine this topic, a qualitative study was conducted with seven SMEs and one large enterprise in various phases of an ERP implementation. In analyzing the data, the results revealed that communication, collaboration, and visibility among all stakeholders within an ERP implementation led to the mitigation of the risks identified in previous projects. Because SMEs make up 99.7% of the employer firms in the United States, it was important to gain understanding on this population, given their constraints and limited research compared to larger enterprises.