Re-engineering or business process redesign has becomevery popular. This paper presents a clear description ofre-engineering and contrasts it with incremental change insystems. The paper also develops a framework for comparingtwo related systems. The framework is applied to a casestudy of the...

In spite of the increasing sophistication and power of commercial spreadsheetpackages, we still lack a formal theory or a methodology to support the constructionand maintenance of spreadsheet models. Using a dual logical/physicalperspective, we identify four principal components that...