A named risk of decentralization is that division managers may prioritise:

1. Delegating decisions spreads authority but also spreads intent. 2. Each division starts optimising for its own results. 3. It is possible for division managers to prioritize divisional goals over organizational goals. 4. Leaders should keep the organization's goals the priority for all divisions. _Source: OpenStax Principles of Accounting Volume 2, Managerial Accounting (CC BY-NC-SA 4.0), Ch 9 'Responsibility Accounting and Decentralization', sections 9.1-9.4_