The Objective of this study is empirically investigating organizational/managerial factors affecting BPR implementation. The contributions of this research project are two-fold. First, this research project provides empirically tested CSFs and CFF of BPR implementation. Especially, the influence of the organizational culture, structure, and managerial support on BPR implementation were thoroughly investigated. Second, this research found the combined effects of CSF and CFF. Top management commitment, leadership style, and collaborative work environment were found to negate employee resistance to a reengineered process and lead to a successful BPR implementation, especially when the level of employee resistance is high.