What is Process Isomorphism?

An isomorphism is a mathematical concept that expresses a relationship between two concepts that are structurally identical but may differ in their respective implementations. A very simple example would be two tic-tac-toe games, one with the traditional X’s and O’s, and the other with, say, red dots and blue dots. The game board and the rules are the same, in spite of the difference in symbols the players use to play the games.

If two particular games follow the same sequence of moves, they would be isomorphic. The term process isomorphism usually refers to two processes that are structurally identical, typically between two companies in the same industry. For example, if the order-to-cash process is structurally identical between companies A and B, that is, the same steps in the same order with the same process logic, those processes would be isomorphic, even if the two companies had differences in their underlying technical implementations of the respective processes.

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