Several factors must be considered when designing a performance management system. In a decentralised organisation, what is the most important factor to ensure goal congruence? Solution A.The head office must be willing to bear some risk involved in letting managers make operational decisions. B.System should be based on whoever that has knowledge to make decisions, execute, and manage activities of the division. C.Performance measures must reflect the degree of independence and control that managers have over their activities. D.All of the above