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Accuses management of repeatedly substituting bureaucracy and complex reporting and control systems for the things that really matter to competitive success. It is claimed that all too often the implementation of strategies is not simply ineffectual, it is positively damaging to organizations. Short cases in the areas of quality management, customer satisfaction management, and personal appraisal and development systems are given to support this argument. Concludes with a list of symptoms of this problem and appropriate managerial responses.

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