It is important for a health care organization to implement systems and processes in which it accurately measures its the financial performance down to the individual department level. As is stated in the text, "the relationship among responsibility, accountability, and authority is straightforward." Higher performing organizations have well-defined cultures, where "managers are held accountable for the performance of their responsibility centers."

What is a decentralized financial systems within health care organizations, discuss your findings, as well as the advantages and disadvantages of such a structure.