A discussion on bug 28882 triggered me to open the following reports:

https://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=28989
Allow viewing systempreferences only

https://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=28990
Allow changes for a configurable subset of systempreferences by superlibrarian only

https://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=28991
Setting user permissions should be limited by current user permissions

If you are interested in the subject, have some ideas about it, please add a comment!

Thanks,

Marcel