It is is a creative and experimental process. Software development is a complex system of multiple poorly understood feedback loops and interactions. It is an organic process of trial and error, false starts, experiments and monumental cock-ups. Numerous studies have shown that effective creative work is best done by motivated autonomous experts. As developers we need to be free to try things out, see how they evolve, back away from bad decisions, maybe try several different things before we find one that works. We don’t have hard numbers for why we want to try this or that, or why we want to stop in the middle of this task and throw away everything we’ve done. We can’t really justify all our decisions, many them are hunches, many of them are wrong.
Good developers are used to doing necessary, but hard to justify work ‘under the radar’, they effectively lie to management about what they are really doing, but finely grained management makes it hard to steal the time in which to do it.