Performance measurement in a decentralized organization is nearly impossible. This provides the opportunity for managers to make poor​ decisions, or even steal from the​ company, with no repercussions. B. An ideal performance metric measures and rewards a manager for uncontrollable as well as controllable factors. This creates a conflict for most managers and encourages them to manipulate their results. C. Managers focus their efforts in areas where an organization does not measure performance.​