If one thing catches the eye in almost all literature about (re)designing or (re)engineering of enterprises, it is the lack of a well-founded theory about their construction and operation. Often even the most basic notions like "action" or "process" are not precisely defined. Next, in order to master the diversity and the complexity of contemporary enterprises, theories are needed that separate the stable essence of an enterprise from the variable way in which it is realized and implemented.

Such a theory and a matching methodology, which has passed the test of practical experience, constitute the contents of this book. The enterprise ontology, as developed by Dietz, is the starting point for profoundly understanding the organization of an enterprise and subsequently for analyzing, (re)designing, and (re)engineering it. The approach covers numerous issues in an integrated way: business processes, in- and outsourcing, information systems, management control, staffing etc.

Researchers and students in enterprise engineering or related fields will discover in this book a revolutionary new way of thinking about business and organization. In addition, it provides managers, business analysts, and enterprise information system designers for the first time with a solid and integrated insight into their daily work.