To acquire an understanding of business processes in which one completely abstracts from the supporting information systems and technology as well as from organizational structures and staffing. The so-called essential model of an organization represents such an understanding. This model appears to be an ideal starting point for such activities as Business Process Re- engineering, Information Systems Strategy, Information System Development, and WorkFlow management, but also for addressing the essential issues of Virtual Organizations and Electronic Commerce.
Dietz, Jan, "Organizational Engineering based on the OER-paradigm - A Tutorial" (1999). AMCIS 1999 Proceedings. 290.