business objectives. The business needs analysis contributes tremendously to the re-engineering effort by helping the BPR team to prioritize and determine where it should focus its improvements efforts. The business needs analysis also helps in relating the BPR project goals back to key business objectives and the overall strategic direction for the organization. This linkage should show the thread from the top to the bottom of the organization, so each person can easily connect the overall business direction with the re-engineering effort. This alignment must be demonstrated from the perspective of financial performance, customer service, associate value, and the vision for the organization. Developing a business vision and process objectives rely, on the one hand, on a clear understanding of organizational strengths, weaknesses, and market structure, and on the other, on awareness and knowledge about innovative activities undertaken by competitors and other organizations. BPR projects that are not in alignment with the organization's strategic direction can be counterproductive. There is always a possibility that an organization may make significant investments in an area that is not a core competency for the company and later outsource this capability. Such re engineering initiatives are wasteful and steal resources from other strategic projects. Moreover, without strategic alignment, the organization's key stakeholders and sponsors may find themselves unable to provide the level of support the organization needs in terms of resources, especially if there are other more critical projects to the future of the business, and are more aligned with the strategic direction. Adequate IT infrastructure Researchers consider adequate IT infrastructure reassessment and composition as a vital factor in successful BPR implementation. Hammer (1990) prescribes the use of IT to challenge the assumptions inherent in the work process that have existed since long before the advent of modern computer and communications technology. Factors related to IT infrastructure have been increasingly considered by many researchers and practitioners as a vital component of successful BPR efforts. Effective alignment of IT infrastructure and BPR strategy, Building an effective IT infrastructure, adequate IT infrastructure investment decision, adequate measurement of IT infrastructure effectiveness, proper information systems (IS) integration, effective re engineering of legacy IS, increasing IT function competency, and effective use of software tools is the most important factor that contributes to the success of BPR projects. These are vital factors that contribute to building an effective IT infrastructure for business processes. BPR must be accompanied by strategic planning