Small firms are undertaking business process re-engineering (BPR), but the factors contributing to success of these activities are not clearly understood. This research reviews the main contributing factors to BPR success using a framework that considers culture, structure, technology, and resource. Evidence from Taiwanese firms is 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, Information Systems involvement, and financial resources.