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The Constraint of Delegation
Delegation works, but only to the extent that there is a real trust between the parties. If i delegate something to you, i must trust that you can do the thing in a way that satisfy my expectation. Cost afcounting is the effect of giving people accountability and control,. isn't they? Right? No, i wouldn't see it that way. It has nothing to do with agile mind sens. It is much more deeply ingrained in the structures of cast account cost accounting - pursuit of resource efficiency. When you stop dividing and slicing the business operations into bits and pieces because you want to attribute cost to them, well you smell drawing out silums.