“…Hence, there is no theoretical guidance on how to perform or structure the task (Forster, 2006;Reijers & Limam Mansar, 2005;Valiris & Glykas, 1999;Zellner, 2013). As a result, the transformation of a process from the "as-is" to the "to-be state" -by the modification of particular business process elements -is insufficiently specified (Falk et al, 2013;Lang et al, 2015) and often done in an "ad-hoc" fashion shaped by employees' subjective perceptions (e.g., Nwabueze, 2012).…”