Holding managers accountable only for those factors over which they have control is called:

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Responsibility accounting is the practice of holding managers accountable only for the factors over which they have control. This allows for more accurate assessment of individual manager performance and encourages decision-making that aligns with the organization's goals. Management control systems and centralization/decentralization are broader concepts that can encompass multiple elements of organizational structure and decision-making, whereas responsibility accounting specifically focuses on individual manager accountability.

Holding Managers Accountable Only for Those Factors Over Which They