Did IBM's ERP implementation drive American LaFrance bankrupt?

American LaFrance has filed for Chapter 11 after not being able to properly migrate from their ex-parent company's ERP system to a new one that was being implemented by IBM. They said that the new system caused production disruptions and left the company with a $100m debt. The company is now taking action "based upon services provided by IBM in connection with the problem-riddled transition to the ERP system."

Hmmm... since the transition was done last year, I wonder whether IBM really is to blame? Did they not have a QA environment?