Why are some firms unwinding complex matrix structures?

1. Matrix organizations can improve a firm as regards flexibility and teamwork. 2. Against that, complex matrix structures create limited accountability and complicate day-to-day operations. 3. Some senior managers add that a matrix makes it easier to blame others when things do not go as planned. 4. Firms unwinding a matrix are therefore acting on the accountability problem. 5. Drawing costs are trivial and are never given as a reason. 6. Specialists are the whole point of a matrix, and projects are meant to be temporary, so the remaining options contradict the design. _Source: OpenStax Introduction to Business (CC BY 4.0), Ch 7 "Designing Organizational Structures", section 7.2 Contemporary Structures_