A number of potentially facilitating sources of influence on BPR initiatives were examined both in the U.S. and Taiwan. The results showed remarkable consistency and the differences may be interpreted by cultural differences.. In both countries, it was found that while factors related to IT competence may facilitate the decision to reengineer, they are not critical to project success. On the other hand, factors having significant relationships beyond the initial decision include variables pertaining to innovative capacity of the organization and Strategy-IS interface.