This study explores and analyzes students’ difficulties in learning an ERP system to help design more appropriate teaching methods and materials. Global enterprises have widely used ERP systems to manage their operations effectively and efficiently. Hence, many business schools have offered courses on ERP systems to sharpen ERP skills for their students. To help design more appropriate teaching methods and materials for ERP learning, one must know students’ difficulties in understanding. This study analyzes students’ difficulties in learning the Oracle E-Business Suite ERP system through interviews and qualitative analysis. As a result, this study identifies five categories of problems in the various areas of the Revised Bloom’s Taxonomy. Their relevant educational objectives can guide the redesign of ERP teaching methods and materials. One of the difficulties belongs to the area of Remember Factual Knowledge. The rest of them are in Understand, Remember, Apply, and Analysis of Procedural Knowledge. Lastly, this study provides some implications for teaching ERP.