Decentralization

Decentralization is the degree to which lower-level employees provide input or actually make decisions.

Definition

According to Management by Robbins and Coulter (14th edition),

Decentralization. The degree to which lower-level employees provide input or actually make decisions.

According to Cost Accounting by Horngren, Datar, Rajan (14th edition), Decentralization. The freedom for managers at lower levels of the organization to make decisions.