Marks & Spencer, a huge retailer in the United Kingdom with sales of more that lira 9 billion, was troubled by its paper bureaucracy. Looked at in isolation, each document seemed reasonable, but overall a researcher reported that there was substantial effort in each department to to verify the information. Basically, the seemed out of proportion to any value received, and eventually, the company simplified or eliminated many of the documents.

Describe the rationale that should govern systems design. How should a company such as Marks & Spencer decide what documents it needs and which can be eliminated?