摘要：Since the inception of Hammer & Champy's (1990) concept of reengineering as the solution to the failure of total quality management (TQM) to deliver sustainable competitive advantage for organisations, much has been written about the subject. Many organizations have claimed that reengineering is not delivering on its promises. In this paper, the notion of reengineering is critically evaluated, especially in the light of evolving information technology and information needs.
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