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The practice of first developing a clear and precise definition of a process without regard for efficiency, and then using it as a guide and a test in exploring equivalent processes possessing other characteristics, such as greater efficiency, is very common in mathematics. It is a very fruitful practice which should not be blighted by premature emphasis on efficiency in computer execution.

"Notation as a Tool of Thought". Cvommunications of the ACM, 23 (8), (pp. 444 - 465), August 1980.
The practice of first developing a clear and precise definition of a process without regard for efficiency, and then using it as a guide and a test in exploring equivalent processes possessing other characteristics,