(Decentralization advantages and disadvantages) Indicate whether each of the following is a potential advantage (A) or disadvantage (D) of decentralization. If an item is neither an advantage nor a disadvantage, use N.

a. Provision of increased job satisfaction

b. Development of leadership qualities

c. Speed of decisions

d. Support of training in decision making

e. Promotion of goal congruence

f. Placement of decision maker closer to time and place of problem

g. Complication of communication process

h. Cost of developing the planning and reporting system

i. Use of management by exception principle by top management

j. Delegation of ultimate responsibility