The factors that lead to business process re-engineering (BPR) success in small and medium-sized enterprises (SMEs) are not clearly understood. This paper reviews the main contributing factors to BPR success using a framework that considers culture, structure, technology and resource. Eight Taiwanese case studies are used to explore issues contributing to, or impeding, successful process re-engineering in small firms. The analysis shows that BPR success is empowered by innovation, employee

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... erment, top management commitment and strategic direction and is dependent upon customer relations, IS involvement and financial resources.