Fill in the Blank QuestionFill in the blank question.In responsibility accounting, unit managers are evaluated only on things that they can .

In responsibility accounting, unit managers are evaluated only on things that they can control.

This concept emphasizes that the performance evaluation of managers should be based on their decisions and actions over areas where they have authority and influence. By focusing on controllable factors, organizations can accurately assess a manager's effectiveness in managing their operations, resources, and outcomes. This ensures fairness in evaluations and encourages managers to take responsibility for the segments of the business they oversee, promoting better performance and accountability. An evaluation system that includes uncontrollable factors could lead to unfair assessments and demotivates unit managers, ultimately affecting their performance and decision-making.