Unfortunately, there are many more examples of reengineering failures than successes. The Software Engineering Institute (SEI), a federally funded research and development center sponsored by the U.S. Department of Defense and operated by Carnegie Mellon University, was founded in 1984, at least in part to investigate why so many softwareintensive systems development efforts failed to meet their stated requirements, were late, and went over their budgets. Read the SEI’s report, “Why Reengineering Projects Fail.” What are some of the most common reasons for reengineering failures? How can managers avoid the failures represented in this report?