Executives are experts in managing their business systems, much in the same way Formula One drivers are experts in driving their cars. However knowing the behaviour of cars doesn’t tell one how they are constructed and could be improved with new technology. The same holds true for Reengineering Business Systems through Information Technology. If management wishes to redefine the organisation, technical skills and knowledge of reengineering information systems are required to realise these objectives. Therefore Reengineering the Organisation will have to integrate a technical and a strategic management approach. In this article the Theory of DEMO is presented as a fundamental new perspective for Reengineering Organisations through IT.