Peter Drucker, One of the Foremost Authorities on Management Theory

Peter Drucker, one of the foremost authorities on management theory, described why public sector accountability was so critically important. He described all of the following factors that distinguish service organization activities from private-sector activities EXCEPT:

A) Role of the annual operating budget (as a controlling factor that sets policy, instead of such things as net profit or market share to guide decision-making) .
B) Domination of organization-related legal and contractual provisions
C) Absence of a significant performance assessment capacity (few governmental entities can be evaluated by a single measure - profit - for effectiveness) .
D) Absence of a "harmony of purpose" control factor. Since not every division is working toward the same goal (profit) , other means of control must be established to ensure that the principal's interests are the driving motivators.