This question refers toMartyn Ould’sprinciple inBusiness Process Management: A Rigorous Approach, where he distinguishes between:

What people actually do– theconcreteview of the process, including all the messy, detailed activities (paper handling, phone calls, chasing, checking, etc.).

What they effectively do– theabstractorintentview of the process, i.e., what the process isreally aboutin terms of business purpose (for example: “extracting payment for goods and services supplied”).

Ould’s guidance is:

Donottry to “merge” or forcibly reconcile these into one model.

Recognize them astwo different but valid views of the same process:

Aconcrete model(what people actually do).

Anabstract model(what the process is effectively doing).

He explicitly says the answer isnotto reconcile them, but to model both views.

Therefore, the correct interpretation is:

An analyst should not try to reconcile them. These are two different views of the same thing.

So, the correct answer isD.