How can/should responsibility center managers department decision making performance be properly evaluated. Also, as it relates to this topic, discuss the impact that company bonuses can/should have on responsibility center managers decision process.

If top management determines that the company will not provide a defined practice if the cost of providing the defined practice outweighs the perceived benefits and strategic risk, how can/should the Accounting Department make this determination and how will this impact the holding of a Responsibility Center accountable.