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© 2018 by the authors; licensee Eastern Centre of Science and Education, USA 

 

Asian Business Research Journal 
Vol. 3, 15-25, 2018 
ISSN: 2576-6759 
DOI: 10.20448/journal.518.2018.31.15.25 
© 2018 by the authors; licensee Eastern Centre of Science and Education, USA 

 
 
 

 
Business Process Reengineering Resources and the Performance of Quoted Brewing 
Firms in Nigeria 

 
Akam, G. U.1 
Okeke, M. N.2 
Kekeocha, M. E.3 
Onuorah, A. N.4 

 

 
( Corresponding Author) 

 

1,2,3,4Department of Business Administration Chukwuemeka  Odumegwu University, Igbeariam Campus, Nigeria 

 
Abstract 

The study examined the effect of Business Process Reengineering (BPR) resources on the 
performance of brewing firms in Nigeria. Following the Kassahun (2012) BPR perspectives, the 
study grouped BPR resources into financial, human and technological resources. A sample of 746 
employees was randomly selected from a population of 3500 from five brewing firms quoted in the 
Nigerian stock exchange. The Likert-type instrument of five-point scale used for data collection 
has a Cronbach alpha coefficient of 0.85. The percentage frequency was used to examine the 
baseline information of BPR variables in brewing firms in Nigeria while OLS regression model 
analysed the effect of BPR on the performance of brewing firms in Nigeria. The study results 
showed that financial and technological resources were in adequate usage while human resources 
were moderate. Also, the performance of brewing firms in Nigeria at present is scored high in the 
five-point rating. The regression result indicated that BPR resources have 94% significant effect 
on the performance in brewing firms in Nigeria. Specifically, a positive influence was established 
such that financial resources (63%) has more influence, followed by human resources (20%) and 
then technological (19%).  This implies that the use of resources is a veritable strategy to 
enhancing firm performance. Firms that follow the present wave of technological innovations will 
enhance their competiveness and survival rate. The study therefore concluded that BPR is a 
veritable tool to enhancing employee satisfaction, team work and cooperation, quality of service 
delivery as well as attainment of organizational strategic goals in brewing firms in Nigeria. The 
study however, recommended that firms in the brewing industry and other allied manufacturing 
firms should employ its resources in an adequately proportionate manner. 

 
Keywords: Business process, Business process reengineering, BPR critical success factors, Organisational performance. 

 
1. Introduction 

Several definitions suggest that Business Process Reengineering (BPR) is an offshoot of Business Process. BPR 
has frequently been used since it was first introduced in the United States in the 1990s.  The concept of BPR was 
first used in Hammer‟s article „Reengineering Work: Don‟t Automate, Obliterate‟ (Hammer 1990) as cited in 
Adeyemi and Aremu (2008). The concept of BPR aims at enabling organisations improve productivity and 
relationships with customers, and reduce time to launch new products and services in terms of cost, quality, 
customer satisfaction and shareholders‟ value by identifying and reengineering the important processes of the firm 
(Sentanin et al., 2008). It is a way in which organisations become more functional by identifying the critical 
business processes, analysing these processes and redesigning them for efficient improvement and benefit. 

Technological innovations have brought about globalisation that exposes all businesses to customers with 
refined needs and preferences. These have engendered new market conditions characterized by instability and 
intense competition in the business environment (Hesson, 2007; Banham, 2010). Hence firms need to adopt a 
business approach that would help them cope with business trends especially in the face of high cost of doing 
business. Business managers thus have to rethink of new and better ways of doing businesses that will reduce cost 
and maximize profit (Ogbo et al., 2015). 

The process of BPR connotes that firms must revamp their process, by engaging in radical redesign of core 
business processes to achieve dramatic improvements in productivity, cycle times and quality (Rigby, 2015). This 
means that to reengineer a business process implies starting with a blank sheet of paper and rethinking on an 
existing process to deliver more value to the customer. As a matter of ideal procedure, business process 
reengineering entails that organisations adopt a new value system that places more emphasis on customer needs. In 
the view of Zigiaris (2000) “BPR assumes that the current processes in a business are inapplicable and suggest 
completely new processes to be implemented by starting over”. With this viewpoint, the designers of business 
processes are enabled to disassociate themselves from today's process, while focusing on a new process. In business 
process reengineering lies that propensity that organizations can perform in a better way, satisfy the customers and 
the employees, and enhance the quality of their products (Nadeem and Ahmad, 2016).  

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However, for an organisation to engage in BPR, it must have an operating transactional and accounting 
computerized system; a network that connects all key personnel; workstations with Windows NT or Windows 
1995 system or latest version; and an exchange server (MS outlook, or MS back office or Lotus Notes) (Zigiaris, 
2000). Changing the entire business operations to conform to IT enabling business environment entails huge 
resource commitment. Resources involved in Business Process Reengineering projects include  intensive financial 
resources for BPR-associated IT investment, staff retraining, organisational restructuring and BPR consultants 
(Willcocks, 2002; Ahadi, 2004; Ahmad et al., 2007). 

As the world becomes technologically advanced, with increased global competition, the Nigerian brewing 
industry is left with no choice but to look beyond local competitors. Competition is intensifying in terms of price, 
quality of service; selection and promptness of delivery (see Idris (2011)). Thus, organisations have sought for 
means to reduce cost and improve business efficiency and effectiveness. All these aim to satisfy consumers, as 
consumer retention becomes a key factor in determining the success of any organisation. In this sense, a good 
number of organisations, including the brewing firms in Nigeria, have adopted business process reengineering as a 
management tool that can revamp their business process and make them more competitive.  

The need to meet up with global standards and business competiveness has kept the firms in Nigerian brewing 
industry to think of ways and means to level up competition and remain in business. Despite the recent ventures to 
provide empirical evidences of the relationship between BPR implementation and organisational performance in 
Nigeria (see (Ringim et al., 2012; Ogbo et al., 2015)) no study in Nigeria has explained the effect of the huge 
resource input needed to implement the BPR project. The present study is anchored on the Kassahun (2012) BPR-
resources perspective to provide empirical evidence for BPR projects in Nigerian brewing firms. 
 

2. Literature Review 
2.1. Conceptual Framework 

Sharma (2006) posits that business process reengineering implies transformed processes that together form a 
component of a larger system aimed at enabling organization to empower themselves with contemporary 
technologies, business solution and innovations. The most important factor for implementing BPR is the enabling 
role of Information Technology (Zigiaris, 2000). In a logical sense, businesses are organized around departments. 
This creates physical barriers in the communication of the various departments. For instance, where the warehouse 
is in another location, it will not be possible for a cross-functional team to communicate efficiently. Thus, 
accounting and production departments will experience delays in communicating thereby either making the 
customer to move from one department to another or have to wait until his transaction is communicated. With an 
automation of the business process, one department can communicate another so early without bothering the 
customer. This creates a one-stop service. Employees can easily operate as a team using intranets/extranets, 
workflow and groupware applications, eliminating distances. Business Process Reengineering makes it possible 
that employees can work together even though they are located in different places. 

Rigby (2015) notes that business process reengineering involves reduced organizational layers and elimination 
of unproductive activities in two key areas.  Firstly, a redesign of functional organizations into cross-functional 
teams, and the use of technology to improve data dissemination and decision making. Given the discontinuous 
nature of Business Process Reengineering (that is, a project at a point in time), there is need for a continuous 
improvement extension of the project that allows the Business Process Reengineering undertaking to take 
advantage of both the discontinuous radical and the continuous incremental process improvement undertakings 
(Weerakkody et al., 2011).  

According to Zigiaris (2000) as soon as an organisation has undergone a complete Business Process 
Reengineering, the outcomes expected of the organisation, will include the following, several jobs are combined 
into one; decision-making becomes part of the job of employees (employee empowerment); steps in the processes 
are performed in a natural order, and several jobs get done simultaneously; processes have multiple versions. This 
enables the economies of scale that result from mass production, yet allows customization of products and services; 
work is performed where it makes the most sense; controls and checks and other non-value-added work are 
minimized; reconciliation is minimized by cutting back the number of external contact points and by creating 
business alliances; a single point of contact is provided to customers, and a hybrid centralized/decentralized 
operation is used. 

In this study, organizational performances implies the performance of brewing firms quoted in the Nigerian 
Stock Exchange (NSE) in terms of both financial and non-financial performance indicators. Efficiency and 
effectiveness are the key terms for measuring the organizational performance (Mouzas, 2006). Kassahun (2012) 
asserts that effectiveness is the achieved outcomes in relation to strategic goals/objectives and customer 
requirement; while efficiency connotes how economically the organisation‟s resources are utilised by an activity 
such as a business process that produces a given output or delivers a given service. Organisational effectiveness and 
efficiency can be measured by financial and non-financial indicators. This study considered that the non-financial 
performance indicators such as customer satisfaction, market share, learning and innovation, customer service 
management, market research, customer relationship management, new service/product introduction, 
product/service quality, flexibility, operational performance, speed, process improvement and service/product 
delivery (Ringim et al., 2012). Non-financial measures cover both the value that is delivered to the customer which 
may involve time, quality, performance and service, and the outcomes that arise as a result of this value proposition, 
such as customer satisfaction and market share.  
 

2.2. Theoretical Review 
The study hinges on the Resource-Based View (RBV) Theory which holds that organization are rent seeking 

units that develops and deploy resources (assets and capabilities) to realize competitive advantage.  This follows 
that for organisations to gain competitive advantage over others, they should hold better resources than their 
competitors. Since Resource-Based View emphasises that an organization‟s ability can be developed and deployed 
to its internal resources, business process reengineering becomes a veritable tool for restructuring both an 



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organisation and the process therein in a manner that becomes less time and money consuming.  As the core 
essence of business is to meet its goals including satisfying consumers at a profit, the Resource-Based View (RBV) 
becomes relevant to this study. This is because for an organisation to become competitive, it has to periodically 
redesign and restructure its processes to meet current business and consumer orientations, all these tasks demand 
resources. Therefore, availability of resources is a prerequisite to business process reengineering.  
 

2.3. Theoretical Exposition 
The resource perspective of BPR attributes BPR‟s effect on performance to the type and size of the financial, 

technological and human resources employed in the execution of Business Process Reengineering project. Studies 
have noted that Business Process Reengineering projects involve an intensive financial resources for BPR-
associated IT investment, staff retraining, organisational restructuring and BPR consultants (Willcocks, 2002; 
Ahadi, 2004; Ahmad et al., 2007). By this notion, it appears that lack of the necessary financial resources for 
carrying out corporate business plan leads to failure of Business Process Reengineering projects. Also a cause of 
failure of BPR as a financial resource is the use of personnel and managers that do not have the requisite expertise 
on the processes to be redesigned, as well as cross-functional knowledge and know-how in handling a BPR project 
(Sung and Gibson, 1998; Do Carmo et al., 2005). Also paramount to the success of Business Process Reengineering 
projects are the knowledge and skill of the BPR team on change management, BPR project management and IT 
infrastructure resources (Khong and Richardson, 2003). The acquisition of these skills enhances customer service 
performance, which in turn has a positive effect on business performance. Thus a successful Business Process 
Reengineering projects should put into consideration financial, human and technological resources that are 
necessary for project execution. Thus, the availability and effective utilisation of scarce resources can determine the 
extent of BPR‟s effect on the performance of brewing firms. 

In the case of technological resources necessary for the BPR projects, researchers posit that the type of IT 
investment and its extent of utilisation in the reengineered business process are more important than the size of 
investment (Devaraj and Kohli, 2000; Willcocks, 2002; Albadvi et al., 2007). This suggests that firms preparing for 
BPR should acquire the requisite technological resources  

Successful BPR implementation in organisations hinges on organisation‟s BPR capacity in distinguishing 
value-adding missions and service delivery processes from non-value adding ones. These capacities of the 
knowledge of the BPR processes, implementation capability and familiarity with change management, are human 
capacities. Macintosh (2003) asserts that financial capacity is more important for BPR project success. 

Other authors describe these capacities as BPR team competencies which in their view include knowledge and 
skill regarding the organisational functional process, BPR and BPR methodologies, change management, role of IT 
in BPR and BPR project management. These  are seen as critical for organisational BPR project success (Thong et 
al., 2000; McAdam and Corrigan, 2001; Scholl, 2005). Hence, it becomes necessary for firms to emphasise retention 
of the reengineering team until completion, as the reengineering team‟s competence is pertinent in change 
management, the role of IT in BPR and those functions of the organisation to be redesigned; empowering 
employees; and continuously monitoring and improving the BPR outcome (Thong et al., 2000).  

In a similar vein, Ongaro (2004) reports that BPR implementation indicates that deployment of sufficient 
resources and use of competent reengineering team are sine qua non to successful implementation of BPR projects 
and enhanced organisational performance. This supports the theoretical proposition that availability of resources is 
the requisite demand to engender increased organisational performance from implementation of BPR projects. On 
this note, the Resource Based View (RBV) becomes central to conceptualising the link of organisation‟s resources, 
knowledge, and business process performance to organisational performance (Dzhumalieva and Helfert, 2008). 
Thus, the use of RBV to investigate the organisational value of BPR is theoretically sound. 
 

2.4. Empirical Studies 
Empirical studies have been conducted on BPR resources and organisational performance. Among the studies 

are Ahadi (2004) which employed BPR critical success factors to survey 72 companies in automotive and 
electronics industry in Iran to determine the effect of BPR resources on organisational performance. It adopted the 
hierarchical regression techniques in data analyses and that resources, top management support, change 
management, centralisation of decision making and formalisation of procedures have positive associations with 
BPR success. 

In another study, Ahmad et al. (2007) conducted a case study of three private higher education institutions in 
Malaysia to investigate the critical success factors in higher education that drive Business process reengineering 
and found that deployment of adequate resources and BPR teams with knowledge and skill on IT/IS, change 
management and project management contribute to BPR project success. In a similar vein, Albadvi et al. (2007) 
used a face-to-face paper-based survey design to assess the impact of IT and BPR on performance using 200 
managers of car manufacturing firms in Iran and posited that the type of IT diffused and the extent of business 
process change has a strong and positive effect on perceived organisational performance.  

In a longitudinal study, Devaraj and Kohli (2000) noted that radical change to enable organization‟s IT and IS 
requires organisations to have both financial capacity. 

They employed a case study of eight (8) hospitals in US to examine the effect of financial resources on the 
success of Business Process Reengineering.  With the size and type of BPR expenditure as the explanatory 
variables of Business process reengineering, and impact measures as the proxy for organisational performance. The 
study found that ccombined effect of process change and IT investment has strong and positive effect on 
performance. 

Do Carmo et al. (2005) carried out a survey among 192 hospital administrators in US to determine hospital 
BPR success. The study considered the functional and BPR project management knowledge and skill of the BPR 
team, and the top management‟s commitment and support as important measurement indicators, alongside 
investment in IT. The dependent variables of the study include cross-functionality of the project team, BPR 
methodology, IT and leadership. The study found a positive relationship between level of BPR personnel 



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knowledge and skill and improved service quality, reduction in cost, reduction in cycle time, profitability and 
customer and staff satisfaction. 

In Nigeria, Ogbo et al. (2015) looked at business process reengineering and the performance of commercial 
banks in north central Nigeria. A sample size of 501 was drawn from a population of 7977 in 12 selected 
commercial banks in middle-belt, Nigeria. Survey design method was used and data were collected using 
questionnaire and structured interview. The analysis of data interpretation yielded the following findings: Speed 
enhanced the profitability of commercial banks in north central Nigeria to a great extent; there was a significant 
positive relationship between corporate restructuring and competitive advantage; appropriate level of process 
knowledge and effective process reorientation were the critical success factors for a successful business process 
reengineering exercise in the banking sector in north central Nigeria. In conclusion, banks that are adopting 
business process re-engineering have different success level. Individual organization‟s success depends on 
established balance between organization structure and organization‟s environment.  

Explored the effect of BPR on performance of courier service firms in Anambra State of Nigeria. The BPR 
factors comprising Change Management, Less bureaucratic structure (flatter structure), Management 
Commitment, Process Redesign, and infrastructure (IT) were regressed against organizational performance. The 
study employed descriptive research design. Data were obtained using 18 item Likert-scale type questionnaire 
structured into Strongly agree (SA), Agree (A), Neutral (N), Disagree (D), and Strongly Disagree (SD). The data 
were analysed using Principal Component Analysis and Multiple Regression Analysis. The result of the analysis 
revealed that there was a significant relationship between BPR factors (change management, process redesign, 
management commitment, and IT infrastructure) and overall organisational performance of the selected Courier 
Service Organisations. Based on the finding, the study concluded that BPR is a vital model for improvement in 
firms‟ operational performance and achievement of long term growth and competitive advantage.  

Anchored on Business Action theory, Orogbu et al. (2015) sought to find out the extent to which work process 
innovation influences employee retention and then examined the level of relationship between process redesign and 
employee satisfaction. The study adopted a descriptive survey design on a sample size of one hundred and twelve 
(112) persons from the population of 887 using random sampling and complete enumeration method. Pearson‟s 
product moment correlation and Z test were used to test the significance of the coefficient of correlation at 0.05 
level of significance. The results show that process redesign has positive relationship with employee satisfaction, 
and work process innovation influences employee retention. The study thus concludes that well-structured work 
process activities enhance organizational performance.  

Carried out a study to identify the critical success factors of BPR implementation in Nigerian oil and gas 
companies. The data were obtained through 650 self-administered copies of questionnaire to a randomly selected 
senior and management staff of eight (8) re-engineered Oil and Gas Companies in Nigeria. Using the framework 
from Khong and Richardson (2003) factors manifesting from operational performance and organizational 
performance were regressed on the Critical Success Factors (CSFs) manifesting successful BPR. Findings revealed 
that successful BPR positively affected both performance measures in the Nigerian oil and gas companies. 

In Nigeria, Adeyemi and Aremu (2008) examined the impact of reengineering on organizational performance. 
The study specifically tried to uncover how business process reengineering can help banks to effect innovative and 
strategic changes in the banking industry in Nigeria. The data for the study were obtained using questionnaire 
administered on 80 bank staff and analysed through simple percentage analysis and regression analysis. The 
regression result shows that BPR can significantly explain about 89% of the variability in the success of 
organisational performance. The results further revealed that the business reengineering process, service quality, 
and innovative and strategic change majorly determine the success of the organisational performance. 

Ringim et al. (2012) employed the hierarchical regression analysis to scrutinize the impact of IT capabilities as 
the moderator on the relationship between BPR factors and organizational performance in Nigerian banks. The 
stuy found that IT capability moderated the relationship between BPR factors such as change management, 
customer focus, management commitment and overall organizational performance of bank.  

The empirical review so far has shown that studies on BPR resources and firm performance nexus is dearth in 
both developed and developing economies. The available empirical evidences showed that BPR resources improves 
firm performance. Specifically, available studies in Nigeria also agreed that BPR and related innovative business 
improvement brings about enhanced performance (Adeyemi and Aremu, 2008; Ringim et al., 2012; Ogbo et al., 
2015; Orogbu et al., 2015). However, no known study in Nigeria identified the possible resources involved in BPR 
process and their effects on organisational performance. The brewing sector being one of the technologically 
trending industry will benefit from this study. Validating the empirical and theoretical postulations in Nigerian 
would provide the policy makers and managers of firms with the management tools to meeting the current 
competitiveness of the business world. Therefore, the core research gap which the present study wants to fill is to 
validate the theoretical studies and empirical findings using the Nigerian brewing firms. 

 
3. Methodology 
3.1. Research Design 

The descriptive survey design which is a quantitative approach that collects data that describes existing 
phenomena was adopted. Nworgu (2006) states that descriptive survey design is concerned with collecting data 
from a sample of a population in order to describe conditions or relationships that exist.   The descriptive research 
design is ideal for this study because the main purpose of the research is essentially theory validation/verification 
following the hypothetic-deductive approach (Guba and Lincoln, 2005).  

 

3.2. Population of the Study 
The population of the study consists of the 3500 employees of the brewing firms quoted on the Nigerian Stock 

Exchange (NSE).  There are only five (5) quoted brewing firms in Nigeria as shown on Table 1 below. 
 
 



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Table-1. List of Quoted Brewing firms in Nigeria. 

 Brewing Firms  Acronym   Population  

1 Champion breweries Plc. CHAMPION 435 
2 Guinness Nig. Plc. GUINNESS 654 
3 International Breweries Plc.  INTBREW 499 
4 Jos International Breweries Plc.  JOSBREW 629 
5 Nigerian breweries Plc. NB 1283 
 Total    3,500 

                         Source: Adapted from http://www.african-markets.com/en/stock-markets/ngse/listed-companies 

 
The population of the study comprised all the top and middle management of the brewing firms. These include 

the General Manager/CEO, Production manager, Finance manager/head of accounts department, Marketing 
manager, Procurement manager/head of purchase department, Human resource manager/head of personnel 
department, Sales representatives.  In a nutshell, all General Managers of the firms, managers and assistant 
managers in the various departments were used for the study.  
 

3.3. Sample and Sampling Technique 
The study adopted a random sampling technique to select 746 management staff of the brewing firms in 

Nigeria. A mathematical model developed by was used to determine the sample size: n    =  (Za)2 (e) (N),  where n = 
Sample size, Z = confidence level, usually 1.961, e = error factor (0.05) and N = population of the selected brewing 
firms (3500). In this study the researcher will work on 95% confidence level. Applying the above model, we have: 
(1.961)2 x 0.05 x 3500 = 672.Anticipating a response rate of 90%, an adjustment of the sample size estimate to 
cover for non-response rate was made by dividing the sample size calculated with a factor, f i.e. n/f, where f is the 
estimated response rate. The calculated sample size = 672/0.90 = 746.  Therefore, the sample size for the study is 
746 respondents. 

Thus the researcher used 746 persons as sample size for the study. Thus, simple proportion method was used 
to allocate the sample size allocated as follows: 

i. CHAMPION    =  
   

     
     

   

 
      

ii. GUINNESS    =  
   

     
     

   

 
      

iii. INTBREW     = 
   

     
     

   

 
       

iv. JOSBREW     = 
   

     
     

   

 
       

v. NB       = 
    

     
     

   

 
       

Grand Total     = 746 respondents  
 

3.4. Instrument of the Study 
The instrument for data collection was structured in a Likert-scale format. The choice of the Likert scale was 

informed by the fact that it presents the respondents with the opportunity of indicating the extent to which they 
agree or disagree with the statements of the item.  The questionnaire used a 6-point scale to capture the items in 
resources. It divided BPR resources into financial, human and technological. However, organisation performance 
construct was operationalized with 4 items to measure attainment of strategic goals and objectives, employee 
satisfaction, teamwork and cooperative/collaborative working culture and service delivery and/or operation 
capacity with a 5-point Likert type of Very Low (VL), Low (L), Moderate (M), High (H) and Very High (VH).  
 

3.5. Reliability of the Instrument 
Reliability of the instrument was determined through a test of internal consistency of the question items in 

each of the constructs. The internal consistency is usually calculated using an alpha coefficient, which measures the 
interrelationship between items in the questionnaire (Cortina, 1993). Nunally (1978) argues that a reliability of 0.70 
or higher is acceptable. The Cronbach alphas all ranked higher than 0.70 (actual scores were 0.79). This analysis 
showed an alpha of 0.85, indicating that the scales used in the study are reliable. 
 

3.6. Model Specification 
The constructs as adapted from Kassahun (2012) was based on the postulation that BPR resource has positive 

effect on organisational performance. Thus, the models are developed as follows:  
 

OP = f (FR, HR, TR) ..................................................................................equation (1) 
In this model, Organisational performance (OP) is the dependent, while the variables of BPR resource are the 

independent variables: Financial resources (FR), Human resources (HR) and Technological resources (TR).   
The equation is rewritten in a model as follows: 

OP = a0 + a1FR + a2HR + a3TR + μ ............................................................equation (2) 
Where: 
OP = Organisational performance and the dependent variables. 
FR = Financial resources. 
HR = Human resources.  
TR = Technological resources. 

Where a0 is a constant or intercept. a1, a2, and a3, are the coefficients of the explanatory variables. µ is the 
stochastic error term. 
 

http://www.nse.com.ng/Listings-site/listed-securities/company-details?isin=NGGUINNESS07
http://www.nse.com.ng/Listings-site/listed-securities/company-details?isin=NGINTBREW005
http://www.nse.com.ng/Listings-site/listed-securities/company-details?isin=NGJOSBREW003
http://www.nse.com.ng/Listings-site/listed-securities/company-details?isin=NGNB00000005
http://www.african-markets.com/en/stock-markets/ngse/listed-companies


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3.7. Method of Analyses 
The Ordinary Least Square regression technique was adopted in the analysis of the relationship between 

dependent variables and the independent variables in each of the models. Data from Likert scale responses are 
ordinal scale which tend  not to have normal distribution, however, Norman (2010) cited in Gail and Artino (2013) 
has proved that parametric tests not only can be used with ordinal data such as Likert scale but also that 
parametric tests are more robust than non-parametric tests. “This means that parametric tests tend to give the 
right answer” even when statistical assumptions such as normal distribution of data are violated to an extreme 
degree: Thus “parametric tests are sufficiently robust to yield largely unbiased answers that are acceptably close to 
“the truth” when analysing Likert scale responses”. 
 

4. Results and Interpretation 
746 copies of the questionnaires were distributed and 684 were duly completed and returned. The response rate 

of the questionnaire was 91.69%.  
 

4.1. Descriptive Analyses of the Nature of BPR Resources and Performance of Brewing Firms in Nigeria  
The BPR resources are grouped into financial, human and technological resources. The analysis aims to find 

out the level of use of each of these resources. The results from Tables 2, 3 and 5 showed the level of usage of BPR 
resources in the firms, while Table 5 is the analysis of level of organisational performance among brewing firms in 
Nigeria.  
 

Table-2.  Financial (budgetary) resources deployed during the implementation of BPR project in Brewing firms 

SN Financial Resource variables  NU VLU LU MU AU VAU Remark  

1 BPR training  0 
(0%) 

86 
(12.6%) 

132 
(19.3%) 

64 
(9.4%) 

334 
(48.8%) 

68 
(9.9%) 

Adequate usage 

2 BPR associated IT 
investments  

6 
(0.9%) 

92 
(13.5%) 

124 
(18.1%) 

82 
(11.9%) 

290 
(42.4%) 

90 
(13.2%) 

Adequate usage 

3 BPR benchmarking tours  8 
(1.2%) 

48 
(7.0%) 

120 
(17.5%) 

152 
(22.2%) 

198 
(28.9%) 

158 
(23.1%) 

Adequate usage 

4 BPR associated office layout 
reorganisation  

0 
(0%) 

24 
(3.5%) 

86 
(12.6%) 

112 
(16.4%) 

120 
(17.5%) 

342 
(50.0%) 

Very adequate 
usage 

5 BPR consultants  34 
(5.0%) 

68 
(9.9%) 

134 
(19.6%) 

228 
(33.3%) 

130 
(19.0%) 

90 
(13.2%) 

Moderate usage  

 Cumulative Average 
Response   

1% 9% 17% 19% 31% 22% Adequate usage  

Key: No use (NU), Very Low Usage (VLU), Low Usage (LU), Moderate Usage (MU), Adequate Usage (AU), Very Adequate Usage (VAU) 
 

The results shown in Table 2 describe the level of financial resource usage in the BPR implementation process. 
The results from frequency counts showed that training, IT investment, and benchmarking tours received 
“adequate usage” while the usage of office layout reorganisation, and consultants were “very adequate” and 
“moderate” respectively.   

The summary of the results were shown as cumulative average response. It showed that 1% of the respondents 
indicated that financial resources were not used, 9% said it had very low usage, and 17% recorded low usage.   
More so, 19%, 31% and 22% showed moderate, adequate and very adequate usages respectively. The overall 
response indicated that there is an “adequate usage” of financial resources in the BPR implementation in the 
brewing firms under study.  The graphic presentation of the result is shown on Figure 1.  
 

 
Figure-1. Graphic presentation of the level of financial resource usage in BPR implementation 

Source: Field survey 2018 

 
 
 
 
 
 
 



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Table-3. Knowledge and skill of the human resources deployed during the implementation of BPR 

SN Human Resource 
Variables  

NU VLU LU MU AU VAU Remark  

6 Role of IT in BPR 0 
(0%) 

8 
(1.2%) 

24 
(3.5%) 

130 
(19.0%) 

214 
(31.2%) 

308 
(45.0%) 

Adequate usage  

7 Change management 0 
(0%) 

10 
(1.3%) 

242 
(35.4%) 

174 
(25.4%) 

126 
(18.4%) 

132 
(19.3%) 

Low Usage 

8 Core 
functions/activities  

0 
(0%) 

0 
(0%) 

64 
(9.4%) 

84 
(12.3%) 

96 
(14.0%) 

440 
(64.3%) 

Very adequate 
usage  

9 Performance 
measurement  

4 
(0.6%) 

10 
(1.3%) 

90 
(13.2%) 

290 
(42.4%) 

160 
(23.4%) 

130 
(19.0%) 

Moderate usage 

10 Communication 
0 
(0%) 

0 
(0%) 

60 
(8.8%) 

88 
(12.9%) 

116 
(17.0%) 

420 
(61.4%) 

Very adequate 
usage 

11 Stakeholder 
engagement 

0 
(0%) 

0 
(0%) 

2 
(0.3) 

2 
(0.3%) 

114 
(16.7%) 

566 
(82.7%) 

Very adequate 
usage 

12 design and 
implementation project  

28 
(4.1%) 

80 
(11.7%) 

108 
(15.8%) 

230 
(33.6%) 

152 
(22.3%) 

86 
(12.6%) 

Moderate usage 

 Cumulative Average 
Response 

4.1% 11.7% 15.8% 33.6% 22.2% 12.6% Moderate usage 

   Key: No use (NU), Very Low Usage (VLU), Low Usage (LU), Moderate Usage (MU), Adequate Usage (AU), Very Adequate Usage (VAU) 

 
From the result on Table 3, it can be seen that most of the human resources - role of IT (45%), core functions/ 

activities (64.3%), communication (61.4%), and stakeholder engagement (82.7%) are rated as very adequate in use 
by the respondents.  However, Performance measurement (42.4%), design and implementation project (33.6%) are 
indicated as moderate usage while Change management (35.4%) was in low usage.  

The overall result indicate that there is a “moderate” deployment of human resources during the 
implementation of BPR in brewing firms in Nigeria. As depicted in Figure 6, “moderate” has the highest bar with 
33.6 percent, followed by “Adequate Usage” with 22.2%. However, “No Use”, “very Low usage”, Low Usage” and 
Very Adequate Usage” were 4.1%, 11.7%, 15.8% and 12.6% respectively.  These results indicate that there is an 
overall moderate usage of human resources in Nigerian brewing firms. 
 

 
Figure-2.  Graphic presentation of the level of human resource usage in BPR implementation 

Source: field survey 2017 
 

The result in Table 4 shows the level of technological resources deployed in brewing firms in Nigeria. The 
technological resource variables are represented by items 13 to 27 in the Table. The results show that   most of the 
items questions received “adequate usage” as indicated by the respondents. According to the result, the items of 
technological resource that were in “adequate usage”  included “Automated workflow & document flow system” 
(54.7%), “Website for publishing basic organizational information” (34.2%), “Shared IT infrastructure” (51.2%), 
“Computerized budget and expenditure system” (36.3%), “Computerized human resource management (personnel) 
system” (45.6%), and “Computerized process management, monitoring, and reporting system” (51.2%).  
 
 
 

 



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© 2018 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

Table-4.Technological resources deployed for the BPR implementation 

 Technological Resource Variables NU VLU LU MU AU VAU Remark  

13 Automated workflow & 
document flow system 

0 
(0%) 

0 
(0%) 

40 
(5.8%) 

90 
(13.2%) 

174 
(54.7%) 

180 
(26.3%) 

Adequate 
Usage 

14 Website for publishing 
information about services of the 
organization  

0 
(0%) 

52 
(7.6%) 

156 
(22.8%) 

242 
(35.4%) 

152 
(22.2%) 

82 
(12.0%) 

Moderate 
Usage 

15 Website for publishing basic 
organizational information  

0 
(0%) 

42 
(6.1%) 

134 
(19.6%) 

164 
(24.0%) 

234 
(34.2%) 

110 
(16.1%) 

Adequate 
Usage 

16 Teleconferencing technologies 0 
(0%) 

52 
(7.6%) 

334 
(48.8%) 

146 
(21.3%) 

88 
(12.9%) 

64 
(9.4%) 

Low Usage 

17 Electronic communication media 
for  formal external 
communication 

0 
(0%) 

70 
(10.2%) 

112 
(16.4%) 

244 
(35.7%) 

156 
(22.8%) 

102 
(14.9%) 

Moderate 
Usage 

18 Electronic communication media 
for internal communications 

0 
(0%) 

64 
(9.4%) 

102 
(14.9%) 

116 
(17.0%) 

180 
(26.3%) 

222 
(32.55) 

Very 
Adequate 
Usage 

19 Shared IT infrastructure  0 
(0%) 

2 
(0.3%) 

34 
(5.0%) 

112 
(16.4%) 

350 
(51.2%) 

186 
(27.2%) 

Adequate 
Usage 

20 Computerized procurement 
system 

0 
(0%) 

64 
(9.4%) 

154 
(22.5%) 

240 
(35.1%) 

148 
(21.6%) 

78 
(11.4%) 

Moderate 
Usage 

21 Computerized budget and 
expenditure system 

0 
(0%) 

30 
(4.4%) 

128 
(18.7%) 

162 
(23.7%) 

248 
(36.3%) 

116 
(17.0%) 

Adequate 
Usage 

22 Computerized human resource 
management (personnel) system 

0 
(0%) 

46 
(6.7%) 

90 
(13.2%) 

134 
(20.0%) 

312 
(45.6%) 

102 
(14.9%) 

Adequate 
Usage 

23 Document management / 
archival system 

0 
(0%) 

68 
(9.9%) 

114 
(16.7%) 

248 
(36.0%) 

152 
(22.2%) 

104 
(15.2%) 

Moderate 
Usage 

24 Computerized performance 
measurement and reporting 
system 

0 
(0%) 

64 
(9.4%) 

104 
(15.2%) 

118 
(17.3%) 

184 
(26.9%) 

214 
(31.3%) 

Very 
Adequate 
Usage 

25 Computerized process 
management, monitoring, and 
reporting system 

0 
(0%) 

2 
(0.3%) 

34 
(5.0%) 

112 
(16.4%) 

350 
(51.2%) 

186 
(27.2%) 

Adequate 
Usage 

26 Online delivery of services 10 
(1.5%) 

46 
(6.7%) 

330 
(48.2%) 

132 
(19.3%) 

90 
(13.2%) 

76 
(11.1%) 

Low Usage 

27 Queue management system 4 
(0.6%) 

70 
(10.2%) 

136 
(19.9%) 

236 
(34.5%) 

158 
(23.1%) 

80 
(11.7%) 

Moderate 
Usage 

 Cumulative Average Response 
0.1% 6.5% 19.5% 24.4% 31.0% 23.3% 

Adequate 
Usage 

Key: No use (NU), Very Low Usage (VLU), Low Usage (LU), Moderate Usage (MU), Adequate Usage (AU), Very Adequate Usage (VAU) 

 
Closely following the items that received adequate usage (six items) is the ones with “moderate usage” (five 

items). These include “Website for publishing information about services of the organization” (35.4%), “Electronic 
communication media for  formal external communication” (35.7%), “Computerized procurement system” (35.2%), 
“Document management / archival system” (36.0%), and “Queue management system” (34.5%). However, few of 
the items that received Low Usage included “Teleconferencing technologies” (48.8%) and “Online delivery of 
services” (48.2%) while “Electronic communication media for internal communications” (32.55%) and 
“Computerized performance measurement and reporting system” 31.3%) were in very adequate usage respectively. 

The overall result showed that technological resources received “adequate usage” in brewing firms. This is 
affirmed from result on Figure 7 showing overall responses with adequate usage as 31%, very adequate usage with 
23.3%, moderate usage with 24.4%, low usage with 19.5%, very low usage with 6.5% and no use as 0.1%. Thus the 
overall result is that technological resources were in adequate usage in brewing firms in Nigeria. 
 

 
Figure-3. Graphic presentation of the level of technological resource usage in BPR implementation. 

Source: field survey 2017 

 

In summary, the results from Tables 1, 2 and 3, as well as Figures 1, 2, and 3 showed that financial, human and 
technological resources were variously used in brewing firms in Nigeria. Financial and technological resources 



Asian Business Research Journal, 2018, 3: 15-25 

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© 2018 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

were in adequate usage while human resources was moderate. This suggests that operations in brewing firms are 
more capital (financial) and technological based than human. Generally, the results indicate that resource use in 
brewing firms is needful.  
 

Table-5. Analyses of improvement in Organisational Performance 

SN Indicators  Very low Low Moderate  High  Very high Remark  

1 Attainment of organizational strategic 
goals and objectives 

4 
(0.6%) 

44 
(6.4%) 

112 
(16.4%) 

352 
(51.5%) 

172 
(25.1%) 

High  

2 Employee satisfaction  38 
(5.6%) 

108 
(15.8%) 

320 
(46.8%) 

128 
(18.7%) 

90 
(13.2%) 

Moderate  

3 Teamwork and cooperative/ 
collaborative working culture  

0 
(0%) 

42 
(6.1%) 

94 
(13.7%) 

374 
(54.7%) 

174 
(25.4%) 

High  

4 Service delivery and/or operation 
capacity  

18 
(2.6%) 

98 
(14.3%) 

140 
(20.5%) 

164 
(24.0%) 

264 
(38.6%) 

Very high 

 Cumulative Average Response   2.20% 10.65% 24.35% 37.23% 25.58% High  
Source: field survey 2017 
 

 
Figure-4. Graphic presentation of the cumulative extent of organisational performance of brewing firms. 

Source: field survey, 2017 
 

The level of organisational performance is measured using four variables covering (1) attainment of 
organizational strategic goals and objectives, (2) employee satisfaction such as more empowerment in skill & 
knowledge, decision making power, better/quality working condition/environment, (3) teamwork and 
cooperative/collaborative working culture in the areas of better employee cooperation, information sharing, and 
overall organizational collaboration, and (4) service delivery and/or operation capacity such as efficiency, 
productivity, service type variety, service provision quality and service expansion.  

Among these measures of performance, Attainment of organizational strategic goals and objectives (51.5%) and 
Teamwork and cooperative/ collaborative working culture (54.7%) scored “high” in performance rating while 
“Employee satisfaction” (46.7%) and “service delivery and/or operation capacity” (38.6%) scores “moderate” and 
“very high” respectively.  

From the cumulative average response shown on Figure 4, very low received 2.2% score, low received 10.65%, 
moderate got 24.23%, while high and very high scored 37.23% and 25.58% respectively. The results suggest that 
the performance of brewing firms in Nigeria at present is scored high in the five-point rating.  
 

4.2. Test of Reliability of Models  
There is every tendency that the independent variables employed in each model may have high correlation 

among one another, and this is capable of affecting the reliability of the results from such models. Thus the test of 
multicolinearity is done to determine the reliability of each model. The Variance Inflation Factor (VIF) has been 
adopted to test for the presence of multicolinearity in the models. 

Decision Rule: “When the value of VIF is 10 and above, then the multicolinearity is problematic (Ranjit, 
2006). 
 

Table-6. Variance Inflation Factor (VIF) for test of Multicolinearity on BPR Resource Variables 

Model Collinearity Statistics 

Tolerance VIF 

1 

(Constant)   

FR .196 5.094 

HR .286 3.499 

TR .311 3.220 
                                  Source: Field Survey, 2017 

 
Table 6 shows the VIF for the independent variables of BPR Resource model. The result indicates that 

Financial Resources (FR), Human Resources (HR), and Technological Resources had VIF values of 5.094, 3.499 
and 3.220, respectively. Since the values are not more than 10, we conclude that there is no multicolinearity in the 
model. Thus the model for BPR Resources is adjudged reliable for OLS regression analyses.  

 
 



Asian Business Research Journal, 2018, 3: 15-25 

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© 2018 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

4.3. Model Estimation 
Having analysed the status of the variables employed in the study, the study then performed the regression 

analyses to show the effect of the independent variables (BPR perspectives /activities) on organisational 
performance of brewing firms in Nigeria. From the analyses, the research questions were answered using the 
standardised coefficient of regression (beta) while the hypotheses were tested with F-Statistics and t-statistics.  
 

Table-7. Regression of the effect of BPR resources on firm performance 

Model Unstandardized Coefficients Standardized Coefficients t Sig. 

B Std. Error Beta 

1 

(Constant) .066 .056  1.180 .239 

FR .650 .031 .629 20.694 .000 

HR .190 .024 .201 7.989 .000 

TR .190 .024 .189 7.827 .000 
Coefficient of Determination (R2) = .942 
F-Statistics (P.value)                    = 1819.310 (0.000) 
Durbin-Watson                           = 1.794 

             a. Dependent Variable: OP 
 

The coefficient of determination (R2) used to test the explanatory power of the model gave a value of 0.942. 
This indicates that about 94% of changes in BPR resources can explain performance of brewing firms in Nigeria. 
This implies that resource are very important variables that engender performance of brewing firms in Nigeria. 
The value of the Durbin Watson statistics is 1.794. Since the value is approximately 2, it indicates that there is no 
autocorrelation in the model. Therefore the model has a good fit. 

To answer research question one “To what extent does BPR resources influence performance of brewing 
firms?” the standardised coefficient of regression (Beta) was used. The coefficients for financial resources (FR), 
human resources (HR) and technological resources (TR) are 0.629, 0.201 and 0.189 respectively. The results 
indicate a positive influence to the tune of 63% from financial resources and 20% from human and 19% from 
technological resources. It suggests that financial resource (63%) has more influence followed by human resource 
(20%) and then technological resource (19%).  The result of the t-statistics determines the significance of the 
coefficients. The p-values for FR, HR and TR are all less than 0.05 (p < 0.05), thus all the variables have significant 
effect on firm performance.   

To test hypothesis one:  BPR resources have no significant effect on the performance of brewing firms in 
Nigeria. The result from F-statistics has p.value of 0.000 (p. < 0.05). Since the p-value is less than 0.05, we reject 
the null hypothesis and thus conclude that BPR resources have significant effect on the performance of brewing 
firms. 
 

5. Conclusion  
BPR resources had 94% significant effect on performance in brewing firms in Nigeria. Specifically, a positive 

influence was established such that financial resources (63%) has more influence followed by human resources 
(20%) and then technological (19%).  This implies that the use of resources is a veritable strategy to enhancing firm 
performance. These results are in line with most of the related literature reviewed under BPR resource perspective.  
The results supports the theory of Resource Base View (RBV). It is noteworthy that finance is more important to 
firms than human and technological resources. This may flow from the fact that money can enhance the 
deployment of the other uses (human and technological). Hence, Business Process Re-engineering has become a 
veritable tool for enhancing resource building that can be used to enhance organisational performance (Peteraf and 
Barney, 2003; Dzhumalieva and Helfert, 2008). 

On the overall, the study posits that the use of BPR resources is a veritable strategy to enhancing firm 
performance. Firms that follow the present wave of technological innovations will enhance their competiveness and 
survival rate. BPR is a veritable tool to enhancing employee satisfaction, team work and cooperation, quality of 
service delivery as well as the attainment/achievement of organizational strategic goals.  
 

6. Recommendations 
As adequate use of resources can lead to improved performance in brewing firms, it is therefore recommended 

that firms in the brewing industry and other allied manufacturing firms should employ their resources in an 
adequately proportionate manner. Policies that enhance good use of firms‟ resources are necessary in corporate 
organisations that aim to improve its performance. Good corporate governance is germane to organisational focus 
and improved performance.  
 

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Citation | Akam, G. U.; Okeke, M. N.; Kekeocha, M. E.; Onuorah, 
A. N. (2018). Business Process Reengineering Resources and the 
Performance of Quoted Brewing Firms in Nigeria. Asian Business 
Research Journal, 3: 15-25. 
History:  
Received: 29 May 2018 
Revised: 9 August 2018 
Accepted: 28 August 2018 
Published: 5 September 2018 
Licensed: This work is licensed under a Creative Commons 

Attribution 3.0 License  
Publisher:  Eastern Centre of Science and Education 
 

Acknowledgement: All authors contributed to the conception and design of 
the study. 
Funding: This study received no specific financial support. 
Competing Interests: The authors declare that they have no conflict of 
interests. 
Transparency: The authors confirm that the manuscript is an honest, 
accurate, and transparent account of the study was reported; that no vital 
features of the study have been omitted; and that any discrepancies from the 
study as planned have been explained. 
Ethical: This study follows all ethical practices during writing.   

 

Eastern Centre of Science and Education is not responsible or answerable for any loss, damage or liability, etc. caused in relation to/arising out of the use 
of the content. Any queries should be directed to the corresponding author of the article. 

 

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