Organisations have invested huge amount of resources into ES implementations, primarily driven by the promise of increased productivity and efficiency. The evaluation of benefits derived from the ES is important to justify the investment made by the adopting organisations. Current literature of ES benefits evaluation suggests that there is a lack of holistic and theoretical approaches with much of the literature overly focusing on performancebased metrics i.e. financial, operational or balanced scorecard. This research study proposes the use of the Competing Value Approach (CVA) theory as a theoretical lens to holistically evaluate ES benefits achieved by organisations in Australia, that have an impact on organisational effectiveness internally and externally.