“…Reengineering can be introduced as a difficult and risky process but it is still the best option for the enterprises which want to take the new strategic path, although dangerous by itself (Dixon, Arnold, Heineke, Kim, & Mulligan, 1994;Adeiemi & Aianda, 2008). However, according to Hammer (1995), reengineering brings changes, new ideas, attitudes, new technologies and work organization.…”