The term "process" signifies different things to different people. At one end of the spectrum is a set of practices; at the other end, there are procedures. The term "procedure" describes a prescribed, often rigid, sequence of steps and decisions, whereas "practices" depicts a more flexible, evolving approach to work. With this higher-order view of process as practices, business process management (BPM) takes shape as a management philosophy, always seeking to improve business performance by re-envisioning how employees work and how well they deliver value to customers.