Process

Procedures can work only where judgement is no longer required, that is, in the repetitive situation for whose handling the judgement has already been supplied and tested. … In fact, it is the test of a good procedure that it quickly identifies thesituations that, even in the most routine of processes, do not fit the pattern but require special handling and decision based on judgement.⊕ (Drucker 2008, chap. 8)

But the most common misuse of reports and procedures is as an instrument of control from above. This is particularly true of those that aim at supplying information to higher management.⊕ (Drucker 2008, chap. 8)

Finally, reports and procedures should be the tool of the man who fills them out. They must never themselves become the measure of his performance.⊕ (Drucker 2008, chap. 8)