The factors that lead to business process re-engineering (BPR) success in small and medium-sized enterprises (SMEs) are not clearly understood. This paper reviews the main contributing factors to BPR success using a framework that considers culture, structure, technology and resource. Eight Taiwanese case studies are used to explore issues contributing to, or impeding, successful process re-engineering in small firms. The analysis shows that BPR success is empowered by innovation, employee empowerment, top management commitment and strategic direction and is dependent upon customer relations, IS involvement and financial resources.