Assume you are the vice president of operations for a local company. Your company is in the process of converting from a small, centralized organization in which its president makes all decisions to a larger, geographically dispersed one with decentralized decision-making authority.

Required:
Write a brief memo to other company managers explaining how decentralization, responsibility accounting, controllability, and the balanced scorecard method of performance evaluation are all related. Include the most obvious changes the managers are likely to see as this transition takes place and how it will impact their performance evaluations in the future.