Performance reports for responsibility centers are sometimes designed to change managers' behavior in the direction top managers desire,even if the reports decrease controllability.

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Performance reports are often used as a tool to influence the behavior of managers in a desired direction by providing them with information on their performance in relation to set targets. However, sometimes these reports may include factors that a manager cannot control, which decreases their controllability. Despite this, top managers may use these reports to encourage managers to align their actions with the organization's goals, even if this means sacrificing some measure of controllability.

Performance Reports for Responsibility Centers Are Sometimes Designed to Change