“…In recent years some of the major processes of the process management life cycle such as process analysis (Biazzo, 2000), process design (Cousins and Stewart, 2002), and process measurement (Cardoso et al, 2006) are reaching, from the companies' point of view, a satisfying level of maturity, on the other hand deficiencies become apparent when processes are actually implemented (BPM Study, 2006). In other words, in spite of all business process approaches, methodologies, models, standards, which in specific contexts and different focuses address BPM and improvement of business processes, there is still a large gap between "theory" -how an organization wants to function, and working practice -what actually happens in business process execution.…”