"Rufer explains the thinking behind the process: 'I was signing checks one day and I recalled the saying, "The buck stops here." I thought to myself, that isn't true. In front of me was a purchase order, a note that said the stuff had been shipped, we had received it, and that the price on the invoice matched the puchase order. A check had been prepared. Now, do I have the choice not to sign the check? Nope. So the question isn't where the buck stops, but where it starts—and it starts with the person who needs the equipment. I shouldn't have to review the purchase order, and the individual shouldn't have to get a manager's approval.'"
"First Let's Fire All the Managers," Gary Hamel (https://archive.harvardbusiness.org/cla/web/pl/product.seam?c=573&i=15715&cs=7c855bfce2fd1c3860846954978b1181)