Handling Dissenting Professional Opinions: Dissent is interpreted as disloyalty in finance-driven companies. This organizational habit (maintained by managers to hold on to their authority) will even undermine DPO (dissenting professional opinion) procedures that look good on paper. A good DPO procedure communicates the opinion to several levels of supervisor, allows for the independent investigation of the merits of the opinion, and prevents retaliation against the professional asserting the opinion. But ruthless managers find ways to undermine such a procedure at all levels. Engineers may claim the right not to be held as scape goats to administrative incompetence. (See the Theory Building Activities: Rights module) This right may be supported on paper by a detailed DPO procedure. But it also has to be implemented at all levels and continually monitored.